United States — Kentucky
KRS § 95A.055 Definitions for section -- Qualifiers for a fire district as a special purpose governmental entity -- Annual reports to commission -- Penalties for noncompliance -- Referral of irregularities -- Corrective actions -- Reported information is public record -- Financial review and audit of fire district and nonprofit fire department -- Administrative regulations -- Annual report. (Effective July 15, 2026)
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Fire districts must file annual information with the commission, and some districts or nonprofit fire departments must undergo regular financial review or audit based on receipts or expenditures.