HB292
Log in to followAN ACT relating to special purpose governmental entities.
Amend KRS 65A.030, relating to special purpose governmental entities, to increase the audit and financial statement responsibility thresholds; amend KRS 65A.010 to include 911 emergency services within examples of public services provided by special purpose governmental entities and to raise the fire department audit and financial statement responsibility thresholds; amend KRS 95A.055 to raise the fire department audit and financial statement responsibility thresholds; EFFECTIVE July 1, 2027.
Introduced: January 9, 2026
Last action: January 20, 2026
Plain-language summary
This bill would raise the minimum financial thresholds that trigger audit and formal financial statement requirements for special purpose governmental entities, including fire departments and 911 emergency services. It also formally adds 911 emergency services to the list of public services that these types of local government bodies can provide. The changes would take effect July 1, 2027. Who it may affect: local fire departments, 911 emergency service districts, and the communities they serve.
Bill Text Versions
Legislative History
Primary Sponsor
Co-sponsors (1)
