Kentucky Code § KRS 67.682

County cemetery fund -- Administrative regulations relating to county cemetery board
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(1) The Department for Local Government shall establish a county cemetery fund to receive appropriations, gifts, grants, federal funds, revolving funds, and any other funds from public and private sources. (a) Moneys deposited in the fund shall be disbursed by the State Treasurer and any unallocated or unencumbered balances in the fund shall be invested as provided in KRS 42.500(9). (b) Income earned from investment, i ncluding unallotted or unencumbered balances in the fund, shall not lapse, shall be returned to the Department for Local Government, and may be redistributed to other counties. (2) The Department for Local Government shall promulgate administrative regulat ions related to responsibilities of the boards, grant appropriation amounts and eligible expenditures, application and reporting procedures, accountability criteria for grant recipients, and other issues of importance to the board's operation.

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