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75.430 Compliance with KRS 65A.010 to 65A.090 -- Financial statement -- Audit.
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Each recognized and certified fire department created pursuant to KRS Chapter 273
shall comply with the provisions of KRS 65A.010 to 65A.090.
The governing body of each recognized and certified volunteer fire department
created pursuant to KRS Chapter 273 which, for the year in question, receives from
all sources or expends for all purposes less than one hundred thousand dollars
($100,000) shall prepare a financial statement and submit it to the commission by
July 31 of each year.
The governing body of each recognized and certified volunteer fire department
created pursuant to KRS Chapter 273 which, for the year in question, receives from
all sources or expends for all purposes one hundred thousand dollars ($100,000) or
more shall prepare a financial statement and shall employ an independent certified
public accountant or contract with the Auditor of Public Accounts to perform a
review of the financial statement, and shall submit the reviewed statement to the
commission by July 31 of each year.
Effective: March 21, 2013
History: Amended 2013 Ky. Acts ch. 40, sec. 27, effective March 21, 2013. -Amended 2010 Ky. Acts ch. 151, sec. 124, effective January 1, 2011. -- Created
1994 Ky. Acts ch. 43, sec. 4, effective July 15, 1994.
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