§ 33.02 ACCOUNTING RECORDS AND FINANCIAL REPORTS.

   The city shall keep its accounting records and render financial reports in such a way as to:

   (A)   Determine compliance with statutory provisions; and

   (B)   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.

(KRS 91A.020) (Prior Code, § 33.02)