68.210 Administration of county uniform budget system -- Review -- Revision.
The administration of the county uniform budget system shall be under the supervision of <br>the state local finance officer who may inspect and shall supervise the administration of <br>accounts and financial operations and shall prescribe and shall install, by July 1, 1985, a <br>system of uniform accounts for all counties and county officials. Subsequent to every <br>regular and extraordinary session of the General Assembly he shall review the county <br>uniform budget system to determine if it is consistent with state law and generally <br>accepted accounting practices. If he finds the system to be inconsistent with state law or <br>to contain obsolete accounting practices, he shall revise it accordingly. He may require all <br>officials of all local governments and local taxing districts to submit such financial <br>reports as he may deem proper. He may investigate, examine, and supervise the accounts <br>and operations of all local governments and local government officers. This section does <br>not impose upon or transfer to the state local finance officer any post audit functions.
Effective: July 13, 1984 <br>History: Amended 1984 Ky. Acts ch. 14, sec. 2, effective July 13, 1984. -- Amended
1978 Ky. Acts ch. 155, sec. 61, effective June 17, 1978. -- Amended 1974 Ky. Acts <br>ch. 74, Art. II, sec. 9(1); and ch. 254, sec. 12. -- Amended 1960 Ky. Acts ch. 68, Art. <br>V, sec. 5, effective March 17, 1960. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, <br>effective October 1, 1942, from Ky. Stat. secs. 938q-1, 1851c-7, 4114h-2.
68.210 Administration of county uniform budget system -- Review -- Revision.
The administration of the county uniform budget system shall be under the supervision of <br>the state local finance officer who may inspect and shall supervise the administration of <br>accounts and financial operations and shall prescribe and shall install, by July 1, 1985, a <br>system of uniform accounts for all counties and county officials. Subsequent to every <br>regular and extraordinary session of the General Assembly he shall review the county <br>uniform budget system to determine if it is consistent with state law and generally <br>accepted accounting practices. If he finds the system to be inconsistent with state law or <br>to contain obsolete accounting practices, he shall revise it accordingly. He may require all <br>officials of all local governments and local taxing districts to submit such financial <br>reports as he may deem proper. He may investigate, examine, and supervise the accounts <br>and operations of all local governments and local government officers. This section does <br>not impose upon or transfer to the state local finance officer any post audit functions.
Effective: July 13, 1984 <br>History: Amended 1984 Ky. Acts ch. 14, sec. 2, effective July 13, 1984. -- Amended
1978 Ky. Acts ch. 155, sec. 61, effective June 17, 1978. -- Amended 1974 Ky. Acts <br>ch. 74, Art. II, sec. 9(1); and ch. 254, sec. 12. -- Amended 1960 Ky. Acts ch. 68, Art. <br>V, sec. 5, effective March 17, 1960. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, <br>effective October 1, 1942, from Ky. Stat. secs. 938q-1, 1851c-7, 4114h-2.
68.210 Administration of county uniform budget system -- Review -- Revision.
The administration of the county uniform budget system shall be under the supervision of <br>the state local finance officer who may inspect and shall supervise the administration of <br>accounts and financial operations and shall prescribe and shall install, by July 1, 1985, a <br>system of uniform accounts for all counties and county officials. Subsequent to every <br>regular and extraordinary session of the General Assembly he shall review the county <br>uniform budget system to determine if it is consistent with state law and generally <br>accepted accounting practices. If he finds the system to be inconsistent with state law or <br>to contain obsolete accounting practices, he shall revise it accordingly. He may require all <br>officials of all local governments and local taxing districts to submit such financial <br>reports as he may deem proper. He may investigate, examine, and supervise the accounts <br>and operations of all local governments and local government officers. This section does <br>not impose upon or transfer to the state local finance officer any post audit functions.
Effective: July 13, 1984 <br>History: Amended 1984 Ky. Acts ch. 14, sec. 2, effective July 13, 1984. -- Amended
1978 Ky. Acts ch. 155, sec. 61, effective June 17, 1978. -- Amended 1974 Ky. Acts <br>ch. 74, Art. II, sec. 9(1); and ch. 254, sec. 12. -- Amended 1960 Ky. Acts ch. 68, Art. <br>V, sec. 5, effective March 17, 1960. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, <br>effective October 1, 1942, from Ky. Stat. secs. 938q-1, 1851c-7, 4114h-2.
