House Bill 588

Actions
Last Action 03/22/22: to Local Government (H)
Title AN ACT relating to county audits.
Bill Documents Introduced
Fiscal Impact Statement Local Mandate
Bill Request Number 948
Sponsors J. Blanton, A. Bowling, S. Heavrin, B. Reed
Summary of Original Version Amend KRS 43.070 to permit counties, county clerks, and county sheriffs to have a certified public accountant conduct an annual audit; provide if a county, county clerk, or county sheriff elects to have the Auditor of Public Accounts conduct the audit, the audit must be completed by August 1 following the calendar year that is the focus of the audit, and by February 1 of the following fiscal year that is the focus of the audit; amend KRS 64.810 to permit a fiscal court, county clerk, or county sheriff to employ a certified public accountant to conduct an audit in lieu of the Auditor of Public Accounts unless the entity or official has not been audited within the preceeding three years of the year to be audited, recevied an adverse, disclaimed, or qualified opinion in the audit of the year immediately preceding the year to be audited for reasons other than based upon an accounting basis prescribed or permitted by the Department for Local Government or the laws of this Commonwealth, or the audit of the year immediately preceding the year to be audited was not timely completed.
Index Headings of Original Version Accountants - Certified public accountants, county and county official audits, performance
Local Mandate - Annual audits, county and county official audits, performance
County Clerks - Annual audits, certified public accountant, selection
Courts, Fiscal - Annual audits, certified public accountant, selection
Sheriffs - Annual audits, certified public accountant, selection
Auditor of Public Accounts - Annual audits, county and county official audits, performance
Audits and Auditors - Annual audits, county and county official audits, performance
Counties - Annual audits, certified public accountant, selection

Actions

Top
02/24/22
  • introduced in House
  • to Committee on Committees (H)
03/14/22
  • taken from Committee on Committees (H)
  • 1st reading
  • returned to Committee on Committees (H)
03/22/22
  • to Local Government (H)


Last updated: 5/25/2022 2:58 PM (EDT)
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