republic-os/legislation/us/states/ky/2018rs/sb-91.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	AN ACT relating to city financial accountability. 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.	AN ACT relating to city financial accountability. 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.	us/states/ky	Kentucky General Assembly	2018RS	SB 91	Kentucky SB 91 (2018RS)	bill		enacted	M. Wilson	3	19	0	2018-01-18	2018-03-09	openstates	ocd-bill/7684ef4a-afbf-412c-aa9a-92dad056e487	http://www.lrc.ky.gov/record/18RS/SB91.htm	b5f738a189eddd339bbdb02f96400cf724c93bf693b8886581fa5fdfaef52d3b	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ky

Kentucky SB 91 (2018RS) — AN ACT relating to city financial accountability. 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.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Most Recent Version (committee substitute) — source
2. SB 91 (As Introduced) (committee substitute) — source
3. SFA1 (committee substitute) — source

Sponsors

• M. Wilson — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2018-01-18 Introduced in Senate introduction
• 2018-01-19 To State & Local Government (S) referral-committee
• 2018-01-31 Reported favorably, 1st reading, to Calendar reading-1
• 2018-02-01 2nd reading, to Rules reading-2
• 2018-02-02 Floor amendment (1) filed amendment-introduction
• 2018-02-05 Posted for passage in the Regular Orders of the Day for Tuesday, February 6, 2018
• 2018-02-06 3rd reading, passed 37-0 with floor amendment (1) reading-3, passage
• 2018-02-07 Received in House
• 2018-02-09 To Local Government (H) referral-committee
• 2018-02-15 Posted in committee
• 2018-02-21 Reported favorably, 1st reading, to Consent Calendar reading-1
• 2018-02-22 2nd reading, to Rules reading-2
• 2018-02-22 Posted for passage in the Consent Orders of the Day for Friday, February 23, 2018
• 2018-02-23 3rd reading, passed 83-0 reading-3, passage
• 2018-02-26 Received in Senate
• 2018-02-26 Enrolled, signed by President of the Senate
• 2018-02-26 Enrolled, signed by Speaker of the House
• 2018-02-26 Delivered to Governor
• 2018-03-09 Signed by Governor (Acts, ch. 10) executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/7684ef4a-afbf-412c-aa9a-92dad056e487. Confidence: reported (aggregated from official Kentucky legislature records).