One of the important duties that an Administrator performs is that of managing and reporting library revenues and expenditures. Financial reports provide a transparent review and are not only good business practice, but many reports are required by Kentucky statute.
These and other required filings may be found on the SPGE Calendar - July Fiscal Year available on the Department for Local Government (DLG) website. Filings can be submitted on the DLG SPGE portal .
Pursuant to KRS 65A.020 to 65A.110, all special purpose governmental entities (SPGEs) defined by KRS 65A.010 are required to:
- Complete audits or attestation engagements in compliance with KRS 65A.030 and submit to the Department for Local Government per their guidance.
- Post budget amendments for the current fiscal year. Amendments may be posted throughout the year, with final amendments posted no later than June 30.
- Budget all funds and approve an annual budget by June 30.
- Annually complete the DLG Registration and Board Reporting Form by July 15. Libraries should update the form throughout the fiscal year as needed.
- Make a payment of an annual registration fee to the DLG after completion of registration form by July 15.
- Submit budget estimates to the DLG by July 15.
- Provide an annual financial statement prepared by the library or a CPA and publish the location where the adopted budget, financial statements, and most recent audit or attestation engagement may be examined by the public by August 29, in compliance with KRS Ch. 424.
- Submit the Year End Actuals to the DLG by August 29 each year.
Revised July 13, 2026