republic-os/legislation/us/states/ky/2026rs/sb-133.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 the fiscal reporting of local entities.	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.	us/states/ky	Kentucky General Assembly	2026RS	SB 133	Kentucky SB 133 (2026RS)	bill	Auditor Of Public Accounts Audits And Auditors Bonds Of Surety Cities Counties County Clerks Courts Fiscal Effective Dates Delayed Financial Responsibility Local Government Local Mandate Motor Vehicles Planning And Zoning Public Officers And Employees Sewer Systems Sheriffs Special Districts Special Purpose Governmental Entities State Agencies Taxation Taxation Property Taxation Sales And Use	enacted	M. Nunn	3	25	3	2026-01-28T05:00:00+00:00	2026-04-27T04:00:00+00:00	openstates	ocd-bill/6a0718b7-c258-44f8-bbe9-15e40711bb92	https://apps.legislature.ky.gov/record/26RS/sb133.html	e1316af060bd705c2e73ee913681c51069c0f2f61d62600faa3f87ba8eceed01	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ky

Kentucky SB 133 (2026RS) — AN ACT relating to the fiscal reporting of local entities.

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.

Version chain

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

1. Introduced (filed) — source
2. Acts Chapter 199 (committee substitute) — source
3. Current/Final (committee substitute) — source

Votes

• PASS SB 133 w/ SCS 1 — 38–0 (pass) · upper
• Pass — 97–0 (pass) · upper
• FINAL PASSAGE OF SB 133 w/ HFA 3 — 37–0 (pass) · upper

Sponsors

• M. Nunn — primary (person)

Timeline

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

• 2026-01-28T05:00:00+00:00 introduced in Senate introduction
• 2026-01-28T05:00:00+00:00 to Committee on Committees (S) referral-committee
• 2026-03-02T05:00:00+00:00 to State & Local Government (S) referral-committee
• 2026-03-04T05:00:00+00:00 reported favorably, 1st reading, to Calendar with Committee Substitute (1) committee-passage
• 2026-03-05T05:00:00+00:00 2nd reading, to Rules reading-2
• 2026-03-06T05:00:00+00:00 posted for passage in the Regular Orders of the Day for Tuesday, March 10 2026
• 2026-03-10T04:00:00+00:00 3rd reading, passed 38-0 with Committee Substitute (1) passage, reading-3
• 2026-03-11T04:00:00+00:00 received in House
• 2026-03-11T04:00:00+00:00 to Committee on Committees (H) referral-committee
• 2026-03-13T04:00:00+00:00 to Local Government (H) referral-committee
• 2026-03-24T04:00:00+00:00 reported favorably, 1st reading, to Calendar committee-passage
• 2026-03-25T04:00:00+00:00 2nd reading, to Rules reading-2
• 2026-03-26T04:00:00+00:00 floor amendments (1) and (2-title) filed amendment-introduction
• 2026-03-31T04:00:00+00:00 posted for passage in the Regular Orders of the Day for Wednesday, April 01 2026
• 2026-04-14T04:00:00+00:00 floor amendment (3) filed amendment-introduction
• 2026-04-15T04:00:00+00:00 3rd reading, passed 97-0 with Floor Amendment (3) passage, reading-3
• 2026-04-15T04:00:00+00:00 received in Senate
• 2026-04-15T04:00:00+00:00 to Rules (S) referral-committee
• 2026-04-15T04:00:00+00:00 posted for passage for concurrence in House Floor Amendment (3)
• 2026-04-15T04:00:00+00:00 Senate concurred in Floor Amendment (3)
• 2026-04-15T04:00:00+00:00 passed 37-0 passage
• 2026-04-15T04:00:00+00:00 enrolled, signed by President of the Senate passage
• 2026-04-15T04:00:00+00:00 enrolled, signed by Speaker of the House passage
• 2026-04-15T04:00:00+00:00 delivered to Governor
• 2026-04-27T04:00:00+00:00 signed by Governor (Acts Ch. 199) executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/6a0718b7-c258-44f8-bbe9-15e40711bb92. Confidence: reported (aggregated from official Kentucky legislature records).