Kentucky SB 133 — AN ACT relating to the fiscal reporting of local entities.

Kentucky, 2026RS. SB 133: AN ACT relating to the fiscal reporting of local entities.

Plural source record ↗

Official legislative source ↗

Latest action

April 27, 2026 — signed by Governor (Acts Ch. 199)

Summary

Amend KRS 65A.030 to increase the fiscal reporting levels of special purpose governmental entities; allow entities conducting yearly audits to move to an audit every 4 years if the entity receives 2 sequential audit reports with unqualified opinions and report the fact that the entity is operating under the alternative audit schedule to the Department for Local Government; require an entity to have yearly audits if the entity receives anything but an unqualified audit opinion at a subsequent audit; amend KRS 147.635, relating to area planning commissions, to align their audit requirements to those in KRS 65A.030; amend KRS 220.280, relating to sanitation districts, to align their audit requirements to those in KRS 65A.030; amend KRS 43.070 and 186.240 to combine the county clerks' independent audits of motor vehicle and motorboat registration fees and licenses, motor vehicle usage taxes, and ad valorem taxes on motor vehicles and motorboats into the county clerks' regular periodic audit; require the Kentucky Transportation Cabinet to bear the cost of the portion of the audit attributed to receipts from motor vehicles and motorboats; amend KRS 64.830, relating to final settlements of outgoing county officials, to make the settlement to be complete within 60 days of the expiration of the term of office or the date a vacancy is otherwise created to account for unexpected vacancies in office; require that if an official's vacancy does not coincide with the end of the calendar year or end of the official's term, the outgoing county official is to remit any remaining funds to the fiscal court as excess fees and require the fiscal court to provide an amount equal to the excess fees remitted by the outgoing official to the outgoing county official's successor for official use; repeal KRS 43.071, relating to the annual audit of county clerk's motor vehicle and motorboat tax receipts; EFFECTIVE, in part, July 1, 2027.

Sponsors

Sponsor details were not supplied.

Bill text

Acts Chapter 199 Read version ↗

Current/Final Read version ↗

Introduced Read version ↗

Recorded votes

Legislative history

1. April 27, 2026signed by Governor (Acts Ch. 199)
2. April 15, 2026delivered to Governor
3. April 15, 2026enrolled, signed by Speaker of the House
4. April 15, 2026enrolled, signed by President of the Senate
5. April 15, 2026passed 37-0
6. April 15, 2026Senate concurred in Floor Amendment (3)
7. April 15, 2026posted for passage for concurrence in House Floor Amendment (3)
8. April 15, 2026to Rules (S)
9. April 15, 2026received in Senate
10. April 15, 20263rd reading, passed 97-0 with Floor Amendment (3)
11. April 14, 2026floor amendment (3) filed
12. March 31, 2026posted for passage in the Regular Orders of the Day for Wednesday, April 01 2026
13. March 26, 2026floor amendments (1) and (2-title) filed
14. March 25, 20262nd reading, to Rules
15. March 24, 2026reported favorably, 1st reading, to Calendar
16. March 13, 2026to Local Government (H)
17. March 11, 2026to Committee on Committees (H)
18. March 11, 2026received in House
19. March 10, 20263rd reading, passed 38-0 with Committee Substitute (1)
20. March 6, 2026posted for passage in the Regular Orders of the Day for Tuesday, March 10 2026
21. March 5, 20262nd reading, to Rules
22. March 4, 2026reported favorably, 1st reading, to Calendar with Committee Substitute (1)
23. March 2, 2026to State & Local Government (S)
24. January 28, 2026to Committee on Committees (S)
25. January 28, 2026introduced in Senate

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