# Kentucky SB 192: AN ACT relating to local entities and declaring an emergency. Kentucky SB 192, AN ACT relating to local entities and declaring an emergency., is a 2026 Regular Session Senate bill sponsored by Amanda Mays Bledsoe (Republican); status signed, last action 2026-04-10 (signed by Governor (Acts Ch. 91)); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/KY-SB192-2026RS - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Kentucky SB 192 - State: Kentucky - Session: 2026 Regular Session - Title: AN ACT relating to local entities and declaring an emergency. - Status: signed - Chamber: Senate - Introduced: 2026-02-12 - Last action: 2026-04-10, signed by Governor (Acts Ch. 91) - Sponsor: Amanda Mays Bledsoe (Republican) - Cosponsors: 1 - Subjects: Accountants, Advertising, Auditor Of Public Accounts, Audits And Auditors, Cities, Financial Responsibility, Local Government, Public Records And Reports, Publications, Reports Mandated, Local Mandate - Touches household money: yes - Roll calls: 3 (168 yes, 0 no in all) - Economic provisions PRIA read: 5 ## Summary No summary available. ## Bill overview: provisions PRIA read - New rules for fire district boards: cost, low. Fire protection and volunteer fire district boards now have seven members: four elected and three appointed by the county judge/executive, or by the mayor in a consolidated local government. Two firefighter‑elected trustees must be full‑time paid employees or members who live in the district, and e… - State can withhold funds from cities: cost, low. If a city fails to file its audit or required financial statement, the state withholds funds it holds for that city until the city complies. Nondiscretionary payments for services to the state are not withheld. - City audit deadlines and small-city options: mixed, low. Cities must finish annual audits by March 1 and send them to the state by April 1. Cities that get and spend under $15,000,000 can use cash or modified‑cash accounting instead of GAAP. Cities with 3,000 people or fewer may audit every other year and send a yearly financial statement by October 1 in… - New agreed-upon procedures option for cities: mixed, low. Beginning July 1, 2027, eligible cities may choose an agreed‑upon procedures (AUP) review instead of a full audit. To qualify, the city must have prior‑year compliance, no special examination, and under $15,000,000 in receipts and spending, and not be subject to stricter audit rules. The AUP must a… - Public access to city financial reports: mixed, low. Within 30 days after the audit is presented, a city must publish an ad with the auditor’s opinion and a budget‑to‑actual comparison. Copies must be available to citizens for no more than $0.25 per page. If no annual audit is done, the city must run a display ad within 30 days after sending its fina… ## Sponsors and cosponsors - Sponsor: Amanda Mays Bledsoe (Republican), Senate - Cosponsor: Scott Madon (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-31 | Senate | passed | pass | 36 | 0 | | | 2026-03-27 | House | 3rd reading, passed | pass | 95 | 0 | | | 2026-03-02 | Senate | 3rd reading, passed | pass | 37 | 0 | | ## Actions (24) - 2026-04-10: signed by Governor (Acts Ch. 91) - 2026-03-31: delivered to Governor - 2026-03-31: enrolled, signed by Speaker of the House (Senate) - 2026-03-31: enrolled, signed by President of the Senate (Senate) - 2026-03-31: passed 36-0 (Senate) - 2026-03-31: Senate concurred in Floor Amendment (1) and Floor Amendment (2-title) (Senate) - 2026-03-31: posted for passage for concurrence in House Floor Amendments (1) and (2-title) (House) - 2026-03-27: to Rules (S) (Senate) - 2026-03-27: received in Senate (Senate) - 2026-03-27: 3rd reading, passed 95-0 with Floor Amendment (1) and Floor Amendment (2-title) (House) - 2026-03-26: floor amendments (1) and (2-title) filed (House) - 2026-03-25: posted for passage in the Regular Orders of the Day for Thursday, March 26 2026 (House) - 2026-03-25: 2nd reading, to Rules (House) - 2026-03-24: reported favorably, 1st reading, to Calendar (House) - 2026-03-19: to Local Government (H) (House) - 2026-03-03: to Committee on Committees (H) (House) - 2026-03-03: received in House (House) - 2026-03-02: 3rd reading, passed 37-0 with Committee Substitute (1) (Senate) - 2026-02-27: posted for passage in the Regular Orders of the Day for Monday, March 02 2026 (Senate) - 2026-02-26: 2nd reading, to Rules (Senate) - 2026-02-25: reported favorably, 1st reading, to Calendar with Committee Substitute (1) (Senate) - 2026-02-23: to State & Local Government (S) (Senate) - 2026-02-12: to Committee on Committees (S) (Senate) - 2026-02-12: introduced in Senate (Senate) ## Bill text - Current, 2026-03-31: [PDF](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/sb192/bill.pdf) - Introduced, 2026-02-11: [PDF](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/sb192/orig_bill.pdf) ## Related bills - SB 197: AN ACT providing funding and establishing conditions for state government agencies and institutions, making an appropriation therefor, and declaring an emergen… (became law) - SB 133: AN ACT relating to the fiscal reporting of local entities. (signed) - HB 869: AN ACT relating to fiscal matters and declaring an emergency. (signed) - SB 324: AN ACT relating to the entertainment industry. (signed) - SB 66: AN ACT relating to the operation of a motor vehicle. (signed) - HB 826: AN ACT relating to education. (signed) ## Sources - [Current (PDF)](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/sb192/bill.pdf) - [Introduced (PDF)](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/sb192/orig_bill.pdf) ## Related - [SB 197: AN ACT providing funding and establishing conditions for state government agenc…](https://policyrisk.com/state-bill/KY-SB197-2026RS) - [SB 133: AN ACT relating to the fiscal reporting of local entities.](https://policyrisk.com/state-bill/KY-SB133-2026RS) - [HB 869: AN ACT relating to fiscal matters and declaring an emergency.](https://policyrisk.com/state-bill/KY-HB869-2026RS) - [SB 324: AN ACT relating to the entertainment industry.](https://policyrisk.com/state-bill/KY-SB324-2026RS) - [SB 66: AN ACT relating to the operation of a motor vehicle.](https://policyrisk.com/state-bill/KY-SB66-2026RS) - [HB 826: AN ACT relating to education.](https://policyrisk.com/state-bill/KY-HB826-2026RS) - [Kentucky bills](https://policyrisk.com/states/kentucky/bills) - [Kentucky state hub](https://policyrisk.com/states/kentucky) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/KY-SB192-2026RS (as of 2026-11-01).