The Kentucky Expense Ledger is a financial document used to record all expenses incurred in the state of Kentucky. The ledger is organized by fiscal year, and typically includes transaction details such as type of expense, date, amount, and the purpose of the expense. It is used to document the financial activities of Kentucky state government agencies, departments, and offices, and is also applicable to political subdivisions such as counties and cities. There are three types of Kentucky Expense Ledger: Statewide, County, and City. The Statewide Ledger includes expenses from all state government agencies, departments, and offices. The County Ledger includes all expenses incurred by a county in Kentucky, while the City Ledger includes all expenses incurred by a city in the state. All three Kentucky Expense Ledgers are important for tracking and monitoring expenditures, as well as ensuring compliance with state laws and regulations.