Kentucky Revised Statutes

Ky. Rev. Stat. § 91A.020 (2026)

Accounting records

✓ current as of May 2026

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(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 in conformity with generally accepted governmental accounting principles.

(2) Municipal accounting systems shall be organized and operated on a fund basis. Effective: July 14, 2000 History: Amended 2000 Ky. Acts ch. 208, sec. 1, effective July 14, 2000. -- Created 1980 Ky. Acts ch. 232, sec. 2, effective July 15, 1980.

Notes of Decisions

Cited in 1 case (1 in the last 5 years), 2026–2026 · leading case: Suzette Sewell-Scheuermann v. Michael Scalise (Ky. Ct. App. 2026).

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Suzette Sewell-Scheuermann v. Michael Scalise (Ky. Ct. App. 2026). “Similarly, we are unpersuaded by Sewell’s contention that failing to deposit excess sanitation revenue into a separate sanitation fund in violation of KRS 91A.020 constitutes an invalid city obligation.”

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