There is a newer version of the Kentucky Revised Statutes
2006 Kentucky Revised Statutes - .020 Accounting records.
91A.020 Accounting records. (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. Effective: July 14, 2000 History: Amended 2000 Ky. Acts ch. 208, sec. 1, effective July 14, 2000. -- Created 1980 Ky. Acts ch. 232, sec. 2, effective July 15, 1980.Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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