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Title 702 | Chapter 003 | Regulation 120


702 KAR 3:120.Uniform school financial accounting system.

Section 1.

A local board of education shall follow the uniform financial accounting system detailed in "KETS District Administrative System Chart of Accounts," and the "Charts of Accounts Descriptions".

Section 2.

All the financial records of a local board of education shall be filed in either the office of the superintendent or in a location designated by the superintendent.

Section 3.

Incorporation by Reference.

(1)

The following material is incorporated by reference:

(a)

"KETS District Administrative System Chart of Accounts", June, 1999; and

(b)

"Chart of Accounts Descriptions", June, 1999.

(2)

This material may be inspected, copied, or obtained at the Division of Finance, Department of Education, 15th Floor, Capital Plaza Tower, 500 Mero Street, Frankfort, Kentucky 40601, Monday through Friday, 8 a.m. through 4:30 p.m.

HISTORY: (SBE 21.125; 1 Ky.R. 71; eff. 11-13-1974; 5 Ky.R. 816; eff. 6-6-1979; 17 Ky.R. 427; eff. 10-14-1990; 21 Ky.R. 2243; eff. 6-1-1995; 26 Ky.R. 642; 1000; eff. 11-1-1999; Crt eff. 6-28-2019.)

7-Year Expiration: 6/28/2026

Last Action: 12/15/2021


Page Generated: 2/15/2022, 12:12:13 PM