REPORT AND ACCOUNTING OF STATE FUNDS BY LOCAL OFFICERS

KRS tit. VI, ch. 46

in effect

KRS 46.010 Uniform system of accounting and reporting of state funds by local officers

46.010. Uniform system of accounting and reporting of state funds by local officers (1) The Department for Local Government shall prescribe and keep in operation a uniform system of accounting and reporting on the receipt, use and handling of all public funds, other than taxes, due and payable to the state from county, district, and other local officers and agencies. (2) The system so adopted shall require each county treasurer, and each county officer who receives or disburses state funds, to keep an accurate account of receipts and disbursements, showing a daily balance of receipts and disbursements. (3) The system shall require all county officers handling state funds, other than taxes, to make an annual report to the Department for Local Government showing receipts and disbursements, and to make other financial statements as the Department for Local Government requires. (4) The Department for Local Government, subject to the approval of the Governor, may from time to time change the system, or any book, report, form, or record provided for by the system, whenever in its opinion a change is necessary in order to conform to existing conditions. Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 117, sec. 37, effective July 15, 2010. -- Amended 2007 Ky. Acts ch. 47, sec. 31, effective June 26, 2007. -- Amended 1998 Ky. Acts ch. 69, sec. 19, effective July 15, 1998. -- Amended 1986 Ky. Acts ch. 374, sec. 8, effective July 15, 1986. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1). -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4606a-1, 4606a-6.

KRS 46.020 Books and forms for system of uniform accounting

46.020. Books and forms for system of uniform accounting The Department for Local Government shall prepare, and shall cause to be printed and paid for in the same manner as other books, blanks, and records for counties and county officers, all books, blanks, and records necessary for the system of uniform accounting established under KRS 46.010. The Department for Local Government shall deliver to each county, district, or other local officer charged with the duty of collecting, disbursing, or handling state funds the books, blanks, and records as are necessary for that officer. Each county, district, or other local officer receiving the books, blanks, or records shall use them in the performance of his duties with reference to the handling and disbursing of state funds. Any of these books, blanks, or records used by state officers or employees shall be printed and paid for in the same manner as other state printing. Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 117, sec. 38, effective July 15, 2010. -- Amended 2007 Ky. Acts ch. 47, sec. 32, effective June 26, 2007. -- Amended 1998 Ky. Acts ch. 69, sec. 20, effective July 15, 1998. -- Amended 1986 Ky. Acts ch. 374, sec. 9, effective July 15, 1986. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1). -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4606a-3, 4606a-4.

KRS 46.030 Records of state funds collected by local officers

46.030. Records of state funds collected by local officers (1) Each circuit clerk and each county clerk shall keep a well-bound book in his office, and shall enter therein at the time it is receivable, or when received, all tax on suits and other money received by him for the state, showing of whom received, on what account, the amount received, and the date. The books so kept shall at all times be open to public inspection. (2) All county and district officers charged with the duty of collecting funds due the state shall keep a cash book and shall enter thereon, as collected, the amounts collected, from whom and on what account collected, and the date and amounts of payments into the State Treasury. Effective: January 2, 1978 History: Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 14, effective January 2, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4243, 4701a-2.

KRS 46.040 When funds to be reported and paid in

46.040. When funds to be reported and paid in Except as provided in KRS 134.191, all county, district and other local officers authorized to collect money for the state shall, on the last day of each month, report to the Finance and Administration Cabinet and pay into the State Treasury all such funds on hand. Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 55, effective January 1, 2010. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1). -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4606a-5.

KRS 46.050 Repealed, 1968

46.050. Repealed, 1968 Catchline at repeal: Fines and forfeitures collected by circuit clerk, how paid in and accounted for. History: Repealed 1968 Ky. Acts ch. 152, sec. 168. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 2290-1.

KRS 46.060 Repealed, 1976

46.060. Repealed, 1976 Catchline at repeal: Report of judgments in favor of state. History: Repealed 1976 Ky. Acts ch. 28, sec. 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4246.

KRS 46.070 Proceedings against state debtors and delinquent officers collecting state funds

46.070. Proceedings against state debtors and delinquent officers collecting state funds The Finance and Administration Cabinet shall report to the Attorney General all public officers or public debtors who fail to render their accounts at the proper time, or to pay the money in their hands due the state into the State Treasury, and shall cause actions to be brought against them. If in any such action it is found that nothing is due the state, the defendant shall nevertheless pay the costs. History: Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1). -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 145.

KRS 46.080 Jurisdiction of violations

46.080. Jurisdiction of violations The Franklin Circuit Court shall have concurrent jurisdiction of all civil and criminal actions brought to enforce any of the provisions of subsection (2) of KRS 46.030 or of subsection (1) of KRS 46.990. History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4701a-5.

KRS 46.990 Penalties

46.990. Penalties (1) Any county or district officer authorized by law to make collections of funds for the state who fails or refuses to pay over to the state the funds so collected at the time he is required by law to report the collections to any state department shall be required to pay a penalty of ten percent (10%) on all funds not so paid. (2) Any officer who fails or neglects to perform any duty required of him by KRS 46.030(1) shall be fined not less than fifty dollars ($50) nor more than one hundred dollars ($100) for each offense. (3) Any officer who fails to use any book, blank, or record required to be used under KRS 46.020, or who willfully refuses to make any report required by the Department for Local Government under the provisions of KRS 46.010 or 46.020, shall be subject to indictment in the Franklin Circuit Court, and upon conviction shall be fined not less than twenty-five dollars ($25) nor more than five hundred dollars ($500) for each offense. Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 117, sec. 39, effective July 15, 2010. -- Amended 2007 Ky. Acts ch. 47, sec. 33, effective June 26, 2007. -- Amended 1998 Ky. Acts ch. 69, sec. 21, effective July 15, 1998. -- Amended 1986 Ky. Acts ch. 374, sec. 10, effective July 15, 1986. -- Amended 1976 Ky. Acts ch. 28, sec. 3. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1). -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4248, 4606a-3, 4701a-3.

Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/chapter.aspx?id=37260Fetched: 10/20/2026