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201.190 Budgets -- Accounting system.
(1)
(2)
(3)
When the fiscal court of the county and the city legislative body make the
appropriations authorized by KRS 201.160 and 201.170, the board shall
prepare and certify to the fiscal court of the county and the legislative body of
the city for their approval:
(a) A revised budget setting forth the receipts, funds and assets from all
sources, available and estimated to become available for expenditure
during the next succeeding fiscal year, for the purposes named in KRS
201.160, and the estimated expenditures by branches or departments for
such year under KRS 201.160; and
(b) A revised budget setting forth the estimated receipts, funds and assets
from all sources available and estimated to become available for
expenditure during the next succeeding fiscal year for the purposes
named in KRS 201.170, and the estimated expenditures by branches or
departments for such year under KRS 201.170.
In making the revised budgets, the board shall allocate the revenues and
assets estimated to be and to become available for such fiscal year, to the
various branches or departments of expenditures to be made under KRS
201.160 and 201.170 respectively, and in making disbursements and
expenditures for such fiscal year, the board shall conform thereto, but in the
event of an emergency, the board, with the approval of the county
judge/executive and the mayor, may deviate therefrom.
The board shall inaugurate and maintain a modern and efficient accounting
system in the home.
Effective:June 17, 1954
History: Amended 1954 Ky. Acts ch. 169, sec. 4, effective June 17, 1954. -Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. sec. 938b-6.
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