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)
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.
- Audit
- Compliance
- Financial review
- Public records
- Reporting