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Senate Bill 91

Actions | Amendments

Last Action	signed by Governor (Acts, ch. 10)
Title	AN ACT relating to city financial accountability.
Bill Documents	Current/Final Introduced
Bill Request Number	1125
Sponsor	M. Wilson
Summary of Original Version	Amend KRS 91A.040, relating to city audits, to no longer require that paper copies of audits be sent to the Department for Local Government (DLG); increase the threshold for cities to have audits every other year from 1,000 persons to 2,000 persons; require the audit or financial statement, as applicable, to be transmitted to DLG no later than October 1 following the close of the fiscal year; maintain more stringent audit standards where may be required by law; allow enforcement of law by action in Circuit Court; create a process by which cities may apply to DLG for an extension of time to complete an audit or financial statement; set out a penalty for not completing an audit in a timely manner; amend KRS 424.220 to stipulate who the appropriate officer is to cause the publication of required financial statements; amend KRS 42.460 to conform; amend KRS 424.190 to conform to providing only an electronic copy of the audit report or financial statement to DLG.
Index Headings of Original Version	Audits and Auditors - City audits and financial statements Cities - Audits and financial statements Financial Responsibility - City audits and financial statements Local Government - City audits and financial statements State Agencies - Department for Local Government, electronic copies of city audits and financial statements
Proposed Amendments	Senate Floor Amendment 1
Votes	Vote History

Actions

Top | Amendments

01/18/18	introduced in Senate
01/19/18	to State & Local Government (S)
01/31/18	reported favorably, 1st reading, to Calendar
02/01/18	2nd reading, to Rules
02/02/18	floor amendment (1) filed
02/05/18	posted for passage in the Regular Orders of the Day for Tuesday, February 6, 2018
02/06/18	3rd reading, passed 37-0 with floor amendment (1)
02/07/18	received in House
02/09/18	to Local Government (H)
02/15/18	posted in committee
02/21/18	reported favorably, 1st reading, to Consent Calendar
02/22/18	2nd reading, to Rules posted for passage in the Consent Orders of the Day for Friday, February 23, 2018
02/23/18	3rd reading, passed 83-0
02/26/18	received in Senate enrolled, signed by President of the Senate enrolled, signed by Speaker of the House delivered to Governor
03/09/18	signed by Governor (Acts, ch. 10)

Proposed Amendments

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Amendment	Senate Floor Amendment 1
Sponsor	M. Wilson
Summary	Amend Section 1 of the bill to stipulate that the audit conducted during every odd-numbered fiscal year includes both fiscal years since the prior audit; require that audit of local government economic assistance funds to be included in an annual or biennial audit as appropriate.
Index Headings	Audits and Auditors - City audits and financial statements Cities - Audits and financial statements Financial Responsibility - City audits and financial statements Local Government - City audits and financial statements State Agencies - Department for Local Government, electronic copies of city audits and financial statements

Last updated: 1/16/2019 3:00 PM (EST)