PRIA Logo™
KentuckySB 1332026 Regular SessionSenate

AN ACT relating to the fiscal reporting of local entities.

Sponsored By: Matt Nunn (Republican)

Signed by Governor

Auditor Of Public AccountsAudits And AuditorsBonds Of SuretyCitiesCountiesCounty ClerksCourts, FiscalEffective Dates, DelayedFinancial ResponsibilityLocal GovernmentLocal MandateMotor VehiclesPlanning And ZoningPublic Officers And EmployeesSewer SystemsSheriffsSpecial DistrictsSpecial Purpose Governmental EntitiesState AgenciesTaxationTaxation, PropertyTaxation, Sales And Use

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

3 provisions identified: 0 benefits, 0 costs, 3 mixed.

Annual audits of county clerks’ motor fees

The Auditor or a CPA acting for the county now audits each county clerk every year on motor vehicle‑related fees and taxes. The Transportation Cabinet, with the Auditor, must set up an inventory and accounting system to support these audits. The Transportation Cabinet pays for the part of the audit required by this Act. The law also repeals the prior statute that separately required an annual motor‑vehicle audit, replacing it with this updated audit framework.

Stronger audits and lower-cost reviews for special entities

Beginning July 1, 2027, special purpose governmental entities follow new audit tiers. Under $500,000 in the higher of receipts or spending gets an annual financial statement and an attestation every four years. $500,000 to under $1,000,000 gets an annual financial statement and an independent audit every four years. $1,000,000 or more gets an annual audit, but after two straight unqualified audits it may switch to the once‑every‑four‑years schedule; a later non‑unqualified opinion resets annual audits. Eligible entities may choose an agreed‑upon procedures review instead of a full audit for fiscal years starting on or after July 1, 2027, if they complied last year, had no special examination, have less than $15,000,000 in total receipts plus spending, and no other law requires a stricter audit; they must certify within 30 days after year‑end and the Department for Local Government has 30 days to object. The Auditor sets the attestation and AUP standards and may require extra steps. Some small fire and certain other entities are excluded by definition, and area planning commissions must be audited by an independent CPA. Reports are due within 12 months after the fiscal year ends.

New deadlines for county reports and handoffs

Outgoing county officials must make final settlement with the fiscal court within 60 days after a term ends or a vacancy occurs. The annual report on the permanent records storage fund is now due to the Legislative Research Commission by August 1 each year, instead of July 1.

Sponsors & Cosponsors

Sponsor

  • Matt Nunn

    Republican • Senate

Cosponsors

  • Chris Freeland

    Republican • House

  • David Meade

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 172 • No: 0

House vote • 4/15/2026

3rd reading, passed

Yes: 97 • No: 0

Senate vote • 4/15/2026

passed

Yes: 37 • No: 0

Senate vote • 3/10/2026

3rd reading, passed

Yes: 38 • No: 0

Actions Timeline

  1. signed by Governor

    4/27/2026

  2. delivered to Governor

    4/15/2026

  3. enrolled, signed by Speaker of the House

    4/15/2026

  4. enrolled, signed by President of the Senate

    4/15/2026

  5. passed 37-0

    4/15/2026

  6. Senate concurred in Floor Amendment (3)

    4/15/2026

  7. posted for passage for concurrence in House Floor Amendment (3)

    4/15/2026House

  8. to Rules (S)

    4/15/2026Senate

  9. received in Senate

    4/15/2026Senate

  10. 3rd reading, passed 97-0 with Floor Amendment (3)

    4/15/2026

  11. floor amendment (3) filed

    4/14/2026

  12. posted for passage in the Regular Orders of the Day for Wednesday, April 01 2026

    3/31/2026

  13. floor amendments (1) and (2-title) filed

    3/26/2026

  14. 2nd reading, to Rules

    3/25/2026

  15. reported favorably, 1st reading, to Calendar

    3/24/2026

  16. to Local Government (H)

    3/13/2026House

  17. to Committee on Committees (H)

    3/11/2026House

  18. received in House

    3/11/2026House

  19. 3rd reading, passed 38-0 with Committee Substitute (1)

    3/10/2026

  20. posted for passage in the Regular Orders of the Day for Tuesday, March 10 2026

    3/6/2026

  21. 2nd reading, to Rules

    3/5/2026

  22. reported favorably, 1st reading, to Calendar with Committee Substitute (1)

    3/4/2026

  23. to State & Local Government (S)

    3/2/2026Senate

  24. to Committee on Committees (S)

    1/28/2026Senate

  25. introduced in Senate

    1/28/2026Senate

Bill Text

  • Current

    4/15/2026

    PDF

  • Introduced

    1/21/2026

    PDF

Related Bills

Back to State Legislation