(1) As used in this section, "relief fund" means a fund created on - or off -budget by statute, a government agency, cabinet secretary, ap pointed or elected official, or agency head to accept and expend funds received from any source for the purpose of providing relief to individuals and entities impacted by an emergency. (2) The agency head, cabinet secretary, or appointed or elected offici al that administers a relief fund shall provide a report and analysis of all relief funds to the Legislative Research Commission no later than the end of each fiscal year. (3) The analysis and report of relief funds shall include but not be limited to: (a) A list of the total funds received or pledged, containing the following information: 1. The type of entity, such as business, nonprofit or charitable organization, or individual; and 2. The state and country of origin of the entity; (b) A list of the exp enditures or obligated or encumbered funds from the relief fund by: 1. Recipient; 2. Type of entity; 3. Total amount disbursed; 4. Dates of issuance; 5. Method of delivery; and 6. Purpose of assistance; (c) The statutory and constitutional authority to raise revenue and expend funds from a state agency to individuals and entities absent an appropriation as required by Section 230 of the Constitution of Kentucky; (d) The program or fund guidelines, application , and procedures established for individuals and entities seeking assistance from the relief fund; (e) The program or fund guidelines and procedures established for the allocation of funds, including: 1. The composition of each board, commission, or govern ing body created to administer the fund or program; 2. The roles, assigned responsibilities, and authority of the entities involved in the administration of funds; 3. Any standards or procedures used to determine: a. Award amounts; b. Eligibility criteria; c. Types of assistance; d. Prioritization of applications; and e. Fraud and risk mitigation procedures for administration of the relief fund; (f) Any solicitation, analysis, and evaluation procedures for obligation of funds for future expenditures for lon g-term recovery projects or partnerships with public and private organizations; and (g) Any plans for use of future receipts, and a timeline for dissolution of the program and fund.
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