Introduced January 28, 2026
SB133
Log in to followAN ACT relating to the fiscal reporting of local entities.
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…
Effective date: set within the act
This act specifies its own effective date(s) for some or all of its sections instead of following the standard 90-day rule (Ky. Constitution § 55). See the act text for the exact dates.
Plain-language summary
This law updates how local government entities in Kentucky report and handle their finances. It allows some smaller local entities to shift from yearly audits to once every four years if they receive clean audit results, while requiring a return to annual audits if problems are found. It also streamlines how county clerks are audited for motor vehicle-related fees and taxes, and sets clearer rules for wrapping up the finances of county officials who leave…
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Legislative History
Primary Sponsor
Matt Nunn
Senator · Senate District 17
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