Kentucky
General Assembly

02/05/13	introduced in House taken from Committee on Committees (H) 1st reading to Local Government (H) posting waived
02/06/13	reported favorably, 2nd reading, to Rules Local Government (H)
02/07/13	floor amendments (1) and (2) filed posted for passage in the Regular Orders of the Day for Friday, February 8, 2013
02/08/13	3rd reading, passed 96-1
02/11/13	received in Senate
02/13/13	to State & Local Government (S)
03/04/13	taken from State & Local Government (S) 1st reading returned to State & Local Government (S)
03/05/13	taken from State & Local Government (S) 2nd reading returned to State & Local Government (S)
03/06/13	reported favorably, to Rules with Committee Substitute posted for passage in the Regular Orders of the Day for Wednesday, March 6, 2013 3rd reading, passed 23-10 with Committee Substitute received in House
03/07/13	posted for passage for concurrence in Senate Committee Substitute for Monday, March 11, 2013
03/11/13	House refused to concur in Senate Committee Substitute received in Senate posted for passage for receding from Senate Committee Substitute Senate refused to recede from Committee Substitute Conference Committee appointed in House and Senate
03/12/13	Conference Committee report filed in House and Senate Conference Committee report adopted in House and Senate Free Conference Committee appointed in House and Senate Free Conference Committee report filed in House and Senate Free Conference Committee report adopted in Senate passed 38-0 received in House Free Conference Committee report adopted in House passed 98-0 enrolled, signed by each presiding officer delivered to Governor
03/21/13	signed by Governor (Acts Chapter 40)

Amendment	House Floor Amendment 1
Sponsor	J. Hoover
Summary	Delete the provisions relating to the fees collected by the Department for Local Governments from the special purpose governmental entities in Section 2 of the bill.
Index Headings	Effective Dates, Emergency - BR 270 Local Government - Special purpose governmental entities, reporting and compliance provisions Area Development Districts - Audit and reporting requirements Auditor of Public Accounts - Special purpose governmental entities, audits of Local Mandate - Special purpose governmental entities, reporting and compliance provisions

Amendment	House Floor Amendment 2
Sponsor	T. Pullin
Summary	Amend Section 2 of the bill to exempt volunteer fire department districts, volunteer fire departments as defined in KRS 75.400, and certified volunteer fire departments created under KRS Chapter 273 with either annual receipts or expenditures of less than 30,000, whether or not the department collects ad valorem taxes, that send in financial information to the commission on Fire Protection Personnel Standards and Education from having to submit the financial information required in Section 2 of the bill.
Index Headings	Effective Dates, Emergency - BR 270 Local Government - Special purpose governmental entities, reporting and compliance provisions Area Development Districts - Audit and reporting requirements Auditor of Public Accounts - Special purpose governmental entities, audits of Local Mandate - Special purpose governmental entities, reporting and compliance provisions

Amendment	Senate Committee Substitute 1
Impact Statements	Local Mandate
Summary	Retain original provisions except amend section language to require actual audits or attestation engagements to be available on the registry; limit the ability of the Department for Local Government to increase the fee established in the statute to a onetime adjustment; require the Department for Local Government to file an annual report; add a new section requiring any tax rate or fee increase to be submitted to the governing body or bodies of cities and counties that have the ability to appoint members of the board.
Index Headings	Effective Dates, Emergency - BR 270 Local Government - Special purpose governmental entities, reporting and compliance provisions Area Development Districts - Audit and reporting requirements Auditor of Public Accounts - Special purpose governmental entities, audits of Local Mandate - Special purpose governmental entities, reporting and compliance provisions

Amendment	Conference Committee Report 1
Summary	Agreement not to agree.
Index Headings	Effective Dates, Emergency - BR 270 Local Government - Special purpose governmental entities, reporting and compliance provisions Area Development Districts - Audit and reporting requirements Auditor of Public Accounts - Special purpose governmental entities, audits of Local Mandate - Special purpose governmental entities, reporting and compliance provisions

Amendment	Free Conference Committee Report 1
Summary	Begin with the provisions of SCS to HB 1; delete section 85 of the senate committee substitute and replace it with a new section of KRS Chapter 65A to require all special purpose governmental entities to report all new fees and ad valorem taxes, all fee increases, and the levy of any ad valorem rate to the governing body of the city or county where the greatest population served by the special purpose governmental entity resides; require the report to be in writing; require testimony before the governing body; amend KRS 132.010 to add definitions for "taxing district" and "special purpose governmental entity"; amend KRS 132.023 to make technical corrections and to require that any required public hearing be held at the location where the city or county governing body meets immediately before a meeting of the governing body of the city or county; amend KRS 132.024 to conform.
Index Headings	Effective Dates, Emergency - BR 270 Local Government - Special purpose governmental entities, reporting and compliance provisions Area Development Districts - Audit and reporting requirements Auditor of Public Accounts - Special purpose governmental entities, audits of Local Mandate - Special purpose governmental entities, reporting and compliance provisions