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Kentucky Revised Statutes

Chapter 65A

Ky. Rev. Stat. Ann. ch. 65A

Special Purpose Governmental Entities

Commonwealth of Kentucky

65A.010Definitions for chapter. (Effective until July 1, 2027)65A.020Duties of Department for Local Government relating to forms, reporting, and online access -- Information to be submitted by special purpose governmental entities -- Failure to submit information -- Administrative regulations -- Registry -- Registration fee -- Annual report.65A.030Audits, financial statements, and attestation engagements for fiscal periods beginning on or after July 1, 2014 -- Alternative financial review -- Exclusion of some annual receipts. (Effective until July 1, 2027)65A.032Agreed-upon procedures engagement alternative to audit -- Conditions -- Written certification -- Requirements -- Contract. (Effective July 1, 2027)65A.040Failure to submit information or submitting noncompliant information -- Notice -- Withholding of funds -- Audit or special examination -- Distribution of funds upon compliance -- Action to enforce reporting requirements.65A.050Administrative dissolution of special purpose governmental entity -- Dissolution by governing body.65A.060Educational materials and programs for governing bodies and employees.65A.070Code of ethics.65A.080Annual budget -- Publication of information.65A.090Registration with Department for Local Government -- Notification -- Failure to register -- Action to enforce prohibition against taxes and fees.65A.100Repealed, 2021.Repealed 65A.110Fees and ad valorem taxes levied by special purpose governmental entities -- Reporting to governing body of city or county -- Reporting exceptions.