Download as PDF
75.430 Annual report -- Financial statement -- Audit.
(1)
(2)
(3)
Each recognized and certified fire department created pursuant to KRS Chapter 273
shall send a copy of its annual report as required by KRS 14A.6-010 to the
commission at the time the report is filed with the Secretary of State.
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: January 1, 2011
History: Amended 2010 Ky. Acts ch. 151, sec. 124, effective January 1, 2011. -Created 1994 Ky. Acts ch. 43, sec. 4, effective July 15, 1994.
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.
