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Title 109 | Chapter 015 | Regulation 020


109 KAR 15:020.County Budget Preparation and State Local Finance Officer Policy Manual.

Section 1.

Applicability.

(1)

Each county official shall follow the County Budget Preparation and State Local Finance Officer Policy Manual, which contains, in part, a uniform system of accounts.

(2)

County, district, and other local officers and agencies shall follow the County Budget Preparation and State Local Finance Officer Policy Manual for purposes of a uniform system of accounting and reporting on the receipt, use, and handling of public fund, other than taxes, due and payable to the state.

Section 2.

Incorporation by Reference.

(1)

The "County Budget Preparation and State Local Finance Officer Policy Manual", January 2014, is incorporated by reference.

(2)

This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Department for Local Government, 1024 Capital Center Drive, Suite 340, Frankfort, Kentucky 40601, Monday through Friday, 8 a.m. to 4:30 p.m.

HISTORY: (26 Ky.R. 496; eff. 10-7-99; Am. 34 Ky.R. 616; 968; eff. 11-20-2007; 37 Ky.R.1178; eff. 11-17-2010; 40 Ky.R. 2194; 2411; 2678; eff. 6-25-2014; Crt eff. 2-27-2020.)

7-Year Expiration: 2/27/2027

Last Action: 12/15/2021


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