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Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 91A.020.Accounting records

Current as of January 01, 2024 | Updated by FindLaw Staff

(1) Each city shall keep its accounting records and render financial reports in such a way as to:

(a) Determine compliance with statutory provisions; and

(b) Determine fairly and with full disclosure the financial operations of constituent funds and account groups of the city in conformity with generally accepted governmental accounting principles.

(2) Municipal accounting systems shall be organized and operated on a fund basis.

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Cite this article: FindLaw.com - Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 91A.020.Accounting records - last updated January 01, 2024 | https://codes.findlaw.com/ky/title-ix-counties-cities-and-other-local-units/ky-rev-st-sect-91a-020/

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