(1) Beginning on July 1, 2023, a county attorney currently in office shall, within sixty (60) days of the close of a fiscal year, file an annual settlement with the Prosecutors Advisory Council. The settlement shall include an accounting of all funds received, disbursed, or held by the county attorney in his or her official capacity during any portion of the fiscal year.
(2) When the county attorney vacates office, he or she shall, in compliance with KRS 64.830:
(a) Ensure that the successor to the office receives all books, papers, records, and other property, including unexpended funds held by virtue of the office; and (b) File with the fiscal court a statement accounting for all funds received, disbursed, or held by the county attorney in his or her official capacity during his or her term of office, including the transfer of remaining funds to the successor in office as required under paragraph (a) of this subsection.
(3) The Department for Local Government shall promulgate administrative regulations under KRS Chapter 13A to provide standardized forms for a county attorney in preparing the settlements required under this section and KRS 64.830.