KRS 42.550

The Department of Education shall make a report according to generally accepted accounting principles of all money received and disbursed from the common school fund and the Support Education Excellence in Kentucky (SEEK) Program to local school districts showing their receipts, expenditures, depositories, rates of interest paid by depositories, investments, and rates of return on investments by each fund to the Office of the Controller for each fiscal year on or before the fifteenth of July.