(A) The Fiscal Court (or its designee) shall collect, review, and verify the information submitted by the CSVFD pursuant to § 33.62. In the event the CSVFD intends to increase or decrease its annual subscriber fees it shall supply the Fiscal Court with a proposed fee schedule which shall be accompanied by a statement in writing as to why the increase or decrease in subscriber fees is necessary. A representative of the CSVFD shall present such a proposal at a regularly scheduled meeting of the Fiscal Court.
(B) The CSVFD, either directly or through its annual budget submitted and approved by the Crescent-Villa Fire Authority (hereinafter CVFA) shall be responsible for preparing an annual report showing the funds collected during the preceding tax year pursuant to this subchapter and reporting the findings to the Fiscal Court during the month of July of each year.
(C) The CSVFD, either directly or through the CVFA, shall maintain a book of accounts showing the financial transactions of the CSVFD relating to revenues generated and paid pursuant to this subchapter. The CSVFD shall report their account balances to the Fiscal Court as part of their annual report to the Fiscal Court in July of each year. Upon written request of the County Judge/Executive, the CSVFD shall provide an accounting detailing each check disbursed, including the check number, amount, and to whom the check was written, and any accompanying detailed information as to why the check was disbursed.
(D) The Fiscal Court may, at its sole discretion and expense, order the CSVFD to be audited in order to ensure the proper usage of funds collected and/or the necessity of continuing collection pursuant to KRS 75.450(7).
(Ord. 310.4, passed 7-25-17)