Kentucky Statute Required Filings



Kentucky SPGE Required Filings

Fiscal Year: July 1 – June 30

| | | |KY Statute Reference |

|Report |Procedure |Deadline | |

| | | | |

|Registration & |Each SPGE shall annually complete the |JULY 15 | |

|Board Reporting |Registration & Board Reporting Form on the|--No later than 15 days after the start of the| |

| |DLG online portal. |fiscal year |KRS 65A.090 |

|Form SPGE 100 | |--or within 15 days of the establishment of a |109 KAR 16 section 2 |

|Online - electronic | |new SPGE. | |

| | | | |

|Registration Fee |Pay annual registration fee when |JULY 15 | |

| |submitting a completed registration form |--No later than 15 days after the start of the| |

|Paid online through the Registration link |through the DLG online system. |fiscal year |KRS 65A.090 |

| | |--or within 15 days of the establishment of a |109 KAR 16 section 2 |

| | |new SPGE. | |

| | | | |

|Budget |Budget figures, adopted by the SPGE’s |JULY 15 | |

| |board, must be posted electronically on |--No later than 15 days after the start of the|KRS 65A.080(1) |

|Form SPGE 101 - Column 1 |the DLG online portal. |fiscal year |KRS 65A.020(2)(a)2. |

|Online - electronic | |--or within 15 days of the establishment of a |109 KAR 16 Section 4 |

| | |new SPGE. | |

| | | | |

|Budget Amendments |Amendments to the budget can be posted | | |

| |throughout the fiscal year through the DLG|JUNE 30 | |

|Form SPGE 101 – Column 2 |online portal. |--Final amendments no later than the last day |KRS 65A.020 (2) |

|Online - electronic | |of the fiscal year. |109 KAR 16 Section 4 |

| | | | |

|Year End Actuals |Year End Actuals must be posted |SEPTEMBER 1 | |

| |electronically through the online |--No later than 60 days after the close of the| |

|Form SPGE 101 – Column 3 |reporting system. |fiscal year. |KRS 65A.020 (2) |

|Online - electronic | | |109 KAR 16 Section 4 |

| | | | |

|Financial Statement |Financial statement to be prepared | | |

|Publication Requirement |annually by a CPA or SPGE. Publish | | |

| |location where financial statement, budget| | |

|SPGE determines Financials format, keeps in |and audit/ attestation report may be |SEPTEMBER 1 | |

|SPGE office and publishes location. |examined. |--No later than 60 days after the close of the|KRS 65A.080(2) |

|DO NOT send to DLG. | |fiscal year. | |

| | | | |

| | | | |

|Uniform Financial Information Report (UFIR) |SPGEs which are also taxing districts | | |

| |annually file a UFIR on the online portal.|MAY 1 | |

|Form F-65(KY-5) |DLG forwards data to the US Census Bureau.|--Due May 1st following the close of the |KRS 65.905 |

|Online - electronic | |fiscal year | |

| | | | |

|Audit/Attestation Engagement | | | |

| | |--Completed no later than 12 months after the | |

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