Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 65.070.Filing with county clerk and fiscal court; application of provisions only to fiscal periods ending before July 1, 2014; transition to requirements of KRS 65A.010 to 65A.090; publication of descriptive information on the district; submission of audit to fiscal court; department for Local Government to furnish standard reporting forms to county clerks; enforcement

(1) The provisions of this section shall apply for fiscal periods ending prior to July 1, 2014. For fiscal periods beginning on and after July 1, 2014, the provisions of this section shall no longer apply; instead, the provisions of KRS 65A.010 to 65A.090 shall apply. Districts shall cooperate with the Department for Local Government and the Auditor of Public Accounts to ensure an orderly transition from the reporting requirements of this section to the reporting requirements of KRS 65A.010 to 65A.090. Notwithstanding the dates established by this subsection, the provisions of this section and KRS 65A.010 to 65A.090 shall be administered such that the registration required by KRS 65A.090(1) occurs as required by that subsection, and there is no gap in reporting by entities subject to this section and KRS 65A.010 to 65A.090 as the transition occurs.

(2) Within sixty (60) days following the close of the fiscal year, the district shall:

(3) The district shall submit for review a copy of the audit with the fiscal court of each county with territory in the district. The submission shall be made within thirty (30) days of the district's receipt of the completed audit.

(4) The Department for Local Government shall prepare and furnish to county clerks standard reporting forms which districts may use to comply with the provisions of this section.

(5) Any resident of the district may bring an action in the Circuit Court to enforce the provisions of this section. The Circuit Court shall hear the action and, on a finding that the governing body of the district has violated the provisions of this section, shall order the district to comply with its provisions. The Circuit Court, in its discretion, may allow the prevailing party, other than the district, a reasonable attorney's fee and court costs, to be paid from the district's treasury.