KRS § 65A.020 — KY Code / Title IX / Chapter 65A / Section 65A.020
65A.020 Duties 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
Status: in_force

65A.020 Duties 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.

(1) The DLG shall:

(a) On or before March 1, 2014, make the necessary reporting and certification

forms, online reporting portal, and online central registry available for

reporting by special purpose governmental entities. The portal and registry

shall serve as a unified location for the reporting of and access to

administrative and financial information by special purpose governmental

entities; and

(b) On or before October 1, 2014, make available online public access to

administrative and financial information reported by special purpose

governmental entities.

(2) (a) For each fiscal period beginning on or after July 1, 2014, all special purpose

governmental entities shall annually submit to the DLG the information

required by this section. The information shall be submitted in accordance

with this section, at the time, and in the form and format required by the DLG.

The information submitted shall include at a minimum the following:

1. Administrative information:

a. The name, address, and, if applicable, the term and appointing

authority for each board member of the governing body of the

entity;

b. The fiscal year of the entity;

c. The Kentucky Revised Statute and, if applicable, the local

government ordinance and interlocal agreement under which the

entity was established; the date of establishment; the establishing

entity; and the statute or statutes, local government ordinance, or

interlocal agreement under which the entity operates, if different

from the statute or statutes, ordinance, or agreement under which it

was established;

d. The mailing address and telephone number and, if applicable, the

Web site uniform resource locator (URL) of the entity;

e. The operational boundaries and service area of the entity and the

services provided by the entity;

f. i. A listing of all the most significant taxes or fees imposed and

collected by the entity, including the rates or amounts

charged for the reporting period and the statutory or other

source of authority for the levy of the tax or fee.

ii. As used in this subdivision, "most significant taxes or fees"

means the five (5) taxes or fees levied by the entity that

produce the most tax and fee revenue for the entity, provided

that if the top five (5) revenue-producing taxes and fees do

not produce at least eighty-five percent (85%) of all tax and

fee revenues received by the entity, additional taxes and fees

shall be listed until the taxes and fees listed produce at least

eighty-five percent (85%) of all tax and fee revenues of the

entity. If an entity levies fewer than five (5) taxes and fees,

the entity shall list all taxes and fees levied;

g. The primary contact for the entity for purposes of communication

from the DLG;

h. The code of ethics that applies to the entity, and whether the entity

has adopted additional ethics provisions;

i. A listing of all federal, state, and local governmental entities that

have oversight authority over the special purpose governmental

entity or to which the special purpose governmental entity submits

reports, data, or information; and

j. Any other related administrative information required by the DLG;

and

2. Financial information:

a. i. The most recent adopted budget of the entity for the

upcoming fiscal year;

ii. After the close of each fiscal year, a comparison of the

budget to actual revenues and expenditures for each fiscal

year, including any amendments made throughout the fiscal

year to the budget originally submitted;

iii. Completed audits or attestation engagements as provided in

KRS 65A.030; and

iv. Other financial oversight reports or information required by

the DLG.

b. In lieu of the submissions required by subdivision a.i., ii., and iv.

of this subparagraph:

i. A federally regulated municipal utility shall submit, after the

close of each fiscal year, the monthly balance, revenue, and

expense report required by the federal regulator, which

constitutes year-end data; and

ii. A public utility established pursuant to KRS 96.740 that is

not a federally regulated municipal utility shall submit after

the close of each fiscal year a report that includes the same

information, in the same format as is required for federally

regulated municipal utilities under subpart i. of this

subdivision.

(b) The provisions of KRS 65A.040 shall apply when a special purpose

governmental entity fails to submit the information required by this section in

a timely manner, or submits information that does not comply with the

requirements and standards established by this section and the DLG. To

facilitate the enforcement of these provisions, the DLG shall establish and

maintain an online list of due dates for the filing of reports, audit

certifications, and information for each special purpose governmental entity.

(c) The provisions of this subsection shall be in addition to, and shall not supplant

or replace any reporting or filing requirements established by other provisions

of the Kentucky Revised Statutes.

(3) (a) The DLG shall, by administrative regulation adopted pursuant to KRS Chapter

13A, develop standard forms, protocols, timeframes, and due dates for the

submission of information by special purpose governmental entities. All

information shall be submitted electronically; however, the DLG may allow

submission by alternative means, with the understanding that the DLG shall

be responsible for converting the information to a format that will make it

accessible through the registry.

(b) In an effort to reduce duplicative submissions to different governmental

entities and agencies, during the development of the forms, protocols,

timeframes, and due dates, the DLG shall consult with other governmental

entities and agencies that may use the information submitted by special

purpose governmental entities, and may include the information those

agencies and entities need to the extent possible.

(c) As an alternative to completing and submitting any standard form developed

by the DLG for the reporting of financial information, federally regulated

municipal utilities and public utilities established pursuant to KRS 96.740 that

are not federally regulated municipal utilities may elect to satisfy the reporting

requirements established by subsection (2)(a)2. of this section for the public

power components of their operations by reporting the financial information

related to their electric system accounts in accordance with the Federal Energy

Regulatory Commission's Uniform System of Accounts.

(4) (a) Beginning October 1, 2014, all information submitted by special purpose

governmental entities under this section shall be publicly available through the

registry. The registry shall be updated at least monthly, but may be updated

more frequently at the discretion of the DLG. The registry shall include a

notation indicating the date of the most recent update.

(b) The registry shall be in a searchable format and shall, at a minimum, allow a

search by county, by special purpose governmental entity name, and by type of

entity.

(c) To the extent possible, the registry shall be linked to or accessed through the

Web site established pursuant to KRS 42.032 to provide public access to

expenditure records of the executive branch of state government.

(5) (a) To offset the costs incurred by the DLG in maintaining and administering the

registry, the costs incurred in providing education for the governing bodies

and employees of special purpose governmental entities as required by KRS

65A.060, and the costs incurred by the DLG and the Auditor of Public

Accounts in responding to and acting upon noncompliant special purpose

governmental entities under KRS 65A.040, excluding costs associated with

conducting audits or special examinations, each special purpose governmental

entity shall pay a registration fee to the DLG on an annual basis at the time of

registration under this section.

(b) The initial annual fee shall be as follows:

1. For special purpose governmental entities with annual revenue from all

sources of less than one hundred thousand dollars ($100,000), twenty-

five dollars ($25);

2. For special purpose governmental entities with annual revenues from all

sources of at least one hundred thousand dollars ($100,000) but less than

five hundred thousand dollars ($500,000), two hundred fifty dollars

($250); and

3. For special purpose governmental entities with annual revenues of five

hundred thousand dollars ($500,000) or greater, five hundred dollars

($500).

(c) If the costs of administering and maintaining the registry, providing education,

and enforcing compliance change over time, the fee and tiered structure

established by paragraph (b) of this subsection may be adjusted one (1) time

by the DLG through the promulgation of an administrative regulation under

KRS Chapter 13A. The rate, if adjusted, shall be set at a level no greater than

a level that is expected to generate sufficient revenue to offset the actual cost

of maintaining and administering the registry, providing education for the

governing bodies and employees of special purpose governmental entities, and

enforcing compliance.

(d) The portion of the registration fee attributable to expenses incurred by the

Auditor of Public Accounts for duties and services other than conducting

audits or special examinations shall be collected by the DLG and transferred

to the Auditor of Public Accounts on a quarterly basis. Prior to the transfer of

funds, the Auditor of Public Accounts shall submit an invoice detailing the

actual costs incurred, which shall be the amount transferred; however, the

amount transferred to the Auditor of Public Accounts under the initial fee

established by paragraph (b) of this section shall not exceed the annual

amount agreed to between the DLG and the Auditor of Public Accounts.

(e) 1. In determining the annual fee due from a special purpose governmental

entity, the DLG may exclude revenues received by the special purpose

governmental entity if:

a. The revenues constitute nonrecurring, nonoperating grants for the

purpose of capital asset acquisition, capital construction, disaster

recovery efforts, or other one (1) time purposes as determined by

the DLG; and

b. The special purpose governmental entity requests, in writing to the

DLG and for each fiscal year it receives the revenue in question,

that the revenues in question not be included in determining its

annual revenues.

2. In determining the annual fee due from a special purpose governmental

entity that is a public use airport operating under KRS 183.132 to

183.160, the DLG may exclude revenues received by that public use

airport if the revenues constitute nonoperating or recurring grants for the

purpose of capital asset acquisition, capital construction, disaster

recovery efforts, or other one (1) time purposes as determined by the

DLG.

3. Any receipts excluded under this paragraph shall still be reported as

required under subsection (2)(a)2. of this section.

(6) By October 1, 2014, and on or before each October 1 thereafter, the DLG shall file

an annual report with the Legislative Research Commission detailing the

compliance of special purpose governmental entities with the provisions of KRS

65A.010 to 65A.090. The Legislative Research Commission shall refer the report to

the Interim Joint Committee on Local Government for review.