26RS SB 133

Senate Bill 133

Actions

Last Action	01/28/26: to Committee on Committees (S)
Title	AN ACT relating to the fiscal reporting of local entities.
Bill Documents	Introduced
Fiscal Impact Statement	Local Mandate
Bill Request Number	1095
Sponsor	M. Nunn
Summary of Original Version	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 at a subsequent audit; amend KRS 147.635, relating to area planning commissions, to align their audit requirements to those in KRS 65A.030; amend KRS 220.280, relating to sanitation districts, to align their audit requirements to those in KRS 65A.030; amend KRS 43.070 and 186.240 to combine the county clerks' independent audits of motor vehicle and motorboat registration fees and licenses, motor vehicle usage taxes, and ad valorem taxes on motor vehicles and motorboats into the county clerks' regular periodic audit; require the Kentucky Transportation Cabinet to bear the cost of the portion of the audit attributed to receipts from motor vehicles and motorboats; amend KRS 64.830, relating to final settlements of outgoing county officials, to make the settlement to be complete within 60 days of the expiration of the term of office or the date a vacancy is otherwise created to account for unexpected vacancies in office; require that if an official's vacancy does not coincide with the end of the calendar year or end of the official's term, the outgoing county official is to remit any remaining funds to the fiscal court as excess fees and require the fiscal court to provide an amount equal to the excess fees remitted by the outgoing official to the outgoing county official's successor for official use; repeal KRS 43.071, relating to the annual audit of county clerk's motor vehicle and motorboat tax receipts; EFFECTIVE, in part, July 1, 2027.
Index Headings of Original Version	Auditor Of Public Accounts - County clerks, audits of motor vehicle revenue collections, separate audit, removal of requirement Auditor Of Public Accounts - County clerks, audits of motorboat revenue collections, separate audit, removal of requirement Auditor Of Public Accounts - Special purpose governmental entities, audit requirements Audits And Auditors - Auditor of Public Accounts, motor vehicle revenue collected, audits Audits And Auditors - Auditor of Public Accounts, motorboat revenue collected, audits Audits And Auditors - Auditor of Public Accounts, special purpose governmental entities, audit requirements Audits And Auditors - County clerks, motor vehicle revenues collected, audits Audits And Auditors - County clerks, motorboat revenues collected, audits Bonds Of Surety - County clerks, fiscal accountability Cities - Planning and zoning, area planning commissions, audit requirements Counties - County clerks, fiscal accountability Counties - Fiscal court, fee officer revenue, return to incoming officer Counties - Planning and zoning, area planning commissions, audit requirements Counties - Sheriffs, funds, fiscal accountability Counties - Special purpose governmental entities, audit requirements County Clerks - Funds, fiscal accountability Courts, Fiscal - Fee officer revenue, return to incoming officer Effective Dates, Delayed - Area development districts, fiscal accountability Effective Dates, Delayed - Sanitation districts, fiscal accountability Effective Dates, Delayed - Special purpose governmental entities, audit requirements Financial Responsibility - County clerks, collection of revenue, separate audit, removal of requirement Financial Responsibility - Sheriffs, funds, fiscal accountability Financial Responsibility - Special purpose governmental entities, audit requirements Local Government - County clerks, funds, fiscal accountability Local Government - County clerks, motor vehicle revenues collected, audits Local Government - County clerks, motorboat revenues collected, audits Local Government - Planning and zoning, area planning commissions, audit requirements Local Government - Sanitation districts, audit requirements Local Government - Sheriffs, funds, fiscal accountability Motor Vehicles - County clerks, collection of revenue, separate audit, removal of requirement Planning And Zoning - Area planning commissions, audit requirements Public Officers And Employees - Auditor of Public Accounts, audit requirements for clerks, quietus Public Officers And Employees - Auditor of Public Accounts, audit requirements for sheriffs, quietus Public Officers And Employees - Auditor of Public Accounts, audit requirements, special purpose governmental entities Sewer Systems - Sanitation districts, audit requirements Sheriffs - Fiscal accountability Special Districts - Audit requirements Special Districts - Sanitation districts, audit requirements Special Purpose Governmental Entities - Audit requirements State Agencies - Department for Local Government, audit requirements for SPIEs, publication Taxation - Motor vehicle, county clerk, collection, audits Taxation, Property - Motor vehicle, county clerk, collection of revenue, audit requirements Taxation, Sales And Use - Area planning commissions, audit requirements Taxation, Sales And Use - Motor vehicle, county clerk, collection of revenue, audit requirements Local Mandate - County clerks, audits of motor vehicle revenue collections, separate audit, removal of requirement