<br><br>65.905 Local governments required to file uniform financial information report -- <br>Use of report by Department for Local Government. <br>(1) Except as otherwise provided in subsection (2) of this section, each local <br>government as defined in KRS 65.900 shall annually, after the close of the fiscal <br>year, complete a uniform financial information report. The report shall be submitted <br>to the Department for Local Government by May 1 immediately following the close <br>of the fiscal year. The Department for Local Government shall immediately send <br>one (1) copy of the uniform financial information report to the Legislative Research <br>Commission to be used for the purposes of KRS 6.955 to 6.975. <br>(2) The final quarterly report filed by a county within fifteen (15) days after the end of <br>the last quarter of the fiscal year, in accordance with KRS 68.360(2), shall be <br>deemed the uniform financial information report for that county for purposes of <br>compliance with KRS 65.900 to 65.925. <br>(3) Each city may have the uniform financial information report completed by its <br>selected auditor as part of the terms and conditions of the written agreement <br>between the city and the auditor in accordance with KRS 91A.040. Each county <br>may have the uniform financial information report completed by its auditor selected <br>in accordance with KRS 43.070 or 64.810. Each special district may have the <br>uniform financial information report completed by its auditor selected in accordance <br>with KRS 65.065. If a city does not use the auditor to complete the uniform <br>financial information report, it shall by order designate an elected or nonelected <br>official to be responsible for annually completing the report and submitting it to the <br>Department for Local Government. If a local government has any agency, board, or <br>commission that receives any funding from the local government, but conducts its <br>operations on an autonomous or semi-autonomous basis, the local government shall <br>note on the uniform financial information report the name of the agency, board, or <br>commission; the mailing address of the agency, board, or commission; and the <br>dollar amount annually appropriated by the local government to the agency, board, <br>or commission. <br>(4) The Department for Local Government shall by administrative regulation prescribe <br>the format of the uniform financial information report, and shall attempt to <br>coordinate and combine efforts with the United States Bureau of the Census in the <br>development of the format of the uniform financial information report so that a <br>single report will meet the needs of both agencies and fulfill the requirements of <br>KRS 65.900 to 65.925. Regardless of any agreement between the Department for <br>Local Government and the United States Bureau of the Census, the Department for <br>Local Government shall maintain responsibility for assuring that a uniform financial <br>information report is distributed to each local government as soon as practicable <br>after the close of each fiscal year, but in no event later than one hundred twenty <br>(120) days prior to the required submission date of May 1. <br>(5) The Department for Local Government shall use the uniform financial information <br>report to replace as many financial information forms as possible that local <br>governments are currently required to complete and submit to that office for use by <br><br>either the state or federal governments, by consolidating the required information <br>into the uniform report. <br>Effective: July 15, 2010 <br>History: Amended 2010 Ky. Acts ch. 117, sec. 55, effective July 15, 2010. -- Amended <br>2007 Ky. Acts ch. 20, sec. 2, effective June 26, 2007; and ch. 47, sec. 48, effective <br>June 26, 2007. -- Amended 1998 Ky. Acts ch. 69, sec. 35, effective July 15, 1998; <br>and ch. 186, sec. 1, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 321, <br>sec. 2, effective July 15, 1996. -- Amended 1992 Ky. Acts ch. 33, sec. 6, effective <br>July 14, 1992. -- Created 1990 Ky. Acts ch. 47, sec. 2, effective July 13, 1990. <br><br>