CHAPTER 91 1
CHAPTER 91
( SB 192 )
AN ACT relating to local entities and declaring an emergency.
Be it enacted by the General Assembly of the Commonwealth of Kentucky:
Section 1. KRS 91A.020 is amended to read as follows:
(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; and