Ky. Rev. Stat. § 91A.530 (2026)

(1) Local governments imposing user fees shall establish a special revenue account for each user fee.

(2) All user fees collected and all disbursement of such fees shall be administered according to generally accepted principles of governmental accounting. History: Created 1986 Ky. Acts ch. 181, sec. 3, effective July 15, 1986.