§ 33.02. ACCOUNTING RECORDS AND FINANCIAL REPORTS.
Latest version.
(A) The city shall keep its accounting records and render financial reports in such a way as to:
(1) Determine compliance with statutory provisions;
(2) 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; and
(3) Readily provide the financial data as may be required by the federal revenue sharing program.
(B) The municipal accounting system shall be organized and operated on a fund basis.
(KRS 91A.020) (Prior Code, § 3.04.020)
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