KRS 42.600

The Court of Justice shall make a report according to generally accepted accounting principles of all money received and disbursed pursuant to fines, court costs, or fees established by enactment of the General Assembly, showing the receipts, expenditures, depositories, rates of interest paid by depositories, investments, and rates of return on investments by each fund to the Legislative Research Commission for each fiscal year on or before the 15th of July.