Ky. Rev. Stat. § 212.520
The fiscal year of the board shall begin on July 1 of each year and shall end on June 30 of the following year. It shall be the duty of the appointive members of the board, during or before the month of May of each year, to prepare and certify to the fiscal court of the county and to the legislative body of the city, for their joint consideration, a preliminary budget showing the total funds which, in the judgment of the appointive members of the board, will be needed for its various departments, together with a statement showing the estimated balance, if any, which will be available on July 1 for expenditure during the next fiscal year following the certification of said statement, and also indicating, as nearly as may be possible, what additional funds or assets, other than appropriations, will be or become available for expenditure during said year. The board shall also furnish to said fiscal court and said legislative body any other information or data available to it, which said fiscal court or said legislative body may request.
KRS 212.520
Amended 1954 Ky. Acts ch. 168, sec. 3, effective6/17/1954. -- Created 1942 Ky. Acts ch. 41, sec. 13.