26RS HB 292

House Bill 292

Actions

Last Action	01/09/26: to Committee on Committees (H)
Title	AN ACT relating to special purpose governmental entities.
Bill Documents	Introduced
Bill Request Number	450
Sponsors	W. Thomas, DJ Johnson
Summary of Original Version	Amend KRS 65A.030, relating to special purpose governmental entities, to increase the audit and financial statement responsibility thresholds; amend KRS 65A.010 to include 911 emergency services within examples of public services provided by special purpose governmental entities and to raise the fire department audit and financial statement responsibility thresholds; amend KRS 95A.055 to raise the fire department audit and financial statement responsibility thresholds; EFFECTIVE July 1, 2027.
Index Headings of Original Version	Cities - Special purpose governmental entities, financial reporting, thresholds increase Counties - Special purpose governmental entities, financial reporting, thresholds increase Effective Dates, Delayed - Special purpose governmental entities, financial reporting, thresholds increase, July 1, 2027 Financial Responsibility - Special purpose governmental entities, financial reporting, thresholds increase Firefighters And Fire Departments - Special purpose governmental entities, financial reporting, thresholds increase Local Government - Special purpose governmental entities, financial reporting, thresholds increase Special Districts - Special purpose governmental entities, financial reporting, thresholds increase Special Purpose Governmental Entities - 911 emergency services, inclusion within scope of services provided by SPGEs Special Purpose Governmental Entities - Financial reporting, thresholds increase State Agencies - Department for Local Government, special purpose governmental entity financial reporting State Agencies - State Fire Commission, special purpose governmental entity financial reporting