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Senate Bill 144

Actions | Amendments

Last Action	signed by Governor (Acts, ch. 118)
Title	AN ACT relating to audits of county officers.
Bill Documents	Current/Final Introduced
Impact Statements	Local Mandate
Bill Request Number	1639
Sponsor	S. Humphries
Summary of Original Version	Amend KRS 43.070 to allow clerks and sheriffs to enter into an agreement with the Auditor of Public Accounts to satisfy statutory audit requirements by entering into an agreed-upon procedures engagement that will be performed by the Auditor.
Index Headings of Original Version	Administrative Regulations and Proceedings - Auditor of Public Accounts, agreed-upon procedures engagements for certain county officers Auditor of Public Accounts - Audits, agreed-upon procedures engagement, certain local officials Audits and Auditors - Auditor of Public Accounts, agreed-upon procedures engagement, certain local officials Counties - Clerks, audits, agreed-upon procedures engagement Counties - Sheriffs, audits, agreed-upon procedures engagement County Clerks - Audits, agreed-upon procedures engagement Financial Responsibility - County Clerks, audits, agreed-upon procedures engagement Financial Responsibility - Sheriffs, audits, agreed-upon procedures engagement Local Government - Clerks, audits, agreed-upon procedures engagement Local Government - Sheriffs, audits, agreed-upon procedures engagement Public Officers and Employees - County Clerks, audits, agreed-upon procedures engagement Public Officers and Employees - Sheriffs, audits, agreed-upon procedures engagement Sheriffs - Audits, agreed-upon procedures engagement Local Mandate - Adults, agreed-upon procedures engagement
Proposed Amendments	House Floor Amendment 1 House Floor Amendment 2
Votes	Vote History

Actions

Top | Amendments

02/13/18	introduced in Senate
02/14/18	to State & Local Government (S)
02/21/18	reported favorably, 1st reading, to Consent Calendar
02/22/18	2nd reading, to Rules
02/23/18	posted for passage in the Consent Orders of the Day for Monday, February 26, 2018
02/26/18	3rd reading, passed 37-0
02/27/18	received in House
03/01/18	to Local Government (H)
03/02/18	posted in committee
03/14/18	reported favorably, 1st reading, to Calendar floor amendment (1) filed
03/15/18	2nd reading, to Rules
03/16/18	posted for passage in the Regular Orders of the Day for Monday, March 19, 2018
03/19/18	floor amendment (2) filed
03/22/18	3rd reading, passed 91-3 with floor amendment (2) received in Senate
03/27/18	posted for passage for concurrence in House floor amendment (2) on Tuesday, March 27, 2018 Senate concurred in House floor amendment (2) Bill passed 37-0
03/29/18	enrolled, signed by President of the Senate enrolled, signed by Speaker of the House delivered to Governor
04/10/18	signed by Governor (Acts, ch. 118)

Proposed Amendments

Top | Actions

Amendment	House Floor Amendment 1
Sponsor	A. Koenig
Summary	Amend Section 1 of the bill to stipulate that county clerks or sheriffs entering office for the first time, or after a break in service are not eligible for the agreed-upon procedures engagement for the first audit period after assuming office.
Index Headings	Administrative Regulations and Proceedings - Auditor of Public Accounts, agreed-upon procedures engagements for certain county officers Auditor of Public Accounts - Audits, agreed-upon procedures engagement, certain local officials Audits and Auditors - Auditor of Public Accounts, agreed-upon procedures engagement, certain local officials Counties - Clerks, audits, agreed-upon procedures engagement Counties - Sheriffs, audits, agreed-upon procedures engagement County Clerks - Audits, agreed-upon procedures engagement Financial Responsibility - County Clerks, audits, agreed-upon procedures engagement Financial Responsibility - Sheriffs, audits, agreed-upon procedures engagement Local Government - Clerks, audits, agreed-upon procedures engagement Local Government - Sheriffs, audits, agreed-upon procedures engagement Public Officers and Employees - County Clerks, audits, agreed-upon procedures engagement Public Officers and Employees - Sheriffs, audits, agreed-upon procedures engagement Sheriffs - Audits, agreed-upon procedures engagement Local Mandate - Adults, agreed-upon procedures engagement

Amendment	House Floor Amendment 2
Sponsor	A. Koenig
Summary	Amend Section 1 of the bill to stipulate that county clerks or sheriffs entering office for the first time, or after a break in service are not eligible for the agreed-upon procedures engagement for the first audit period after assuming office.
Index Headings	Administrative Regulations and Proceedings - Auditor of Public Accounts, agreed-upon procedures engagements for certain county officers Auditor of Public Accounts - Audits, agreed-upon procedures engagement, certain local officials Audits and Auditors - Auditor of Public Accounts, agreed-upon procedures engagement, certain local officials Counties - Clerks, audits, agreed-upon procedures engagement Counties - Sheriffs, audits, agreed-upon procedures engagement County Clerks - Audits, agreed-upon procedures engagement Financial Responsibility - County Clerks, audits, agreed-upon procedures engagement Financial Responsibility - Sheriffs, audits, agreed-upon procedures engagement Local Government - Clerks, audits, agreed-upon procedures engagement Local Government - Sheriffs, audits, agreed-upon procedures engagement Public Officers and Employees - County Clerks, audits, agreed-upon procedures engagement Public Officers and Employees - Sheriffs, audits, agreed-upon procedures engagement Sheriffs - Audits, agreed-upon procedures engagement Local Mandate - Adults, agreed-upon procedures engagement

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