republic-os/legislation/us/states/ky/2026rs/sb-192.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 local entities and declaring an emergency.	Amend KRS 91A.020 to allow cities bringing in or expending less than $15 million to conform to cash, modified accrual, or budgetary basis of accounting rather than generally accepted governmental accounting principles; amend KRS 91A.040 to allow cities bringing in or expending less than $500,000 to perform an agreed-upon procedures engagement for the fifth fiscal year in which the city remains in that fiscal category, and require cities conducting an audit to contract with an auditor to examine the basic financial statements that include financial statements prepared under the basis of accounting used by the city; require each city to publish an advertisement containing a budget-to-actual comparison schedule for the general fund and remove the publication requirement for copies be available at no cost; require the city to make a copy of the audit report available to the Auditor of Public Accounts; amend KRS 424.220 to make conforming amendments and require a city to publish a financial statement within 30, rather than 90 days after submission to the Department for Local Government; exempt from the publication requirements officers of cities that have completed an audit under KRS 91A.040 and cities that have completed an agreed-upon procedures engagement; create a new section of KRS Chapter 91A to allow cities to complete an agreed-upon procedures engagement with the Auditor of Public Accounts or a certified public accountant rather than an audit if the city meets certain requirements; establish standards for the agreed-upon procedures engagement process; establish reporting, advertising and access requirements; direct that the Department for Local Government may permit a city to use this process under certain circumstances when the city has not completed and reported an audit for 2 or more fiscal years.	us/states/ky	Kentucky General Assembly	2026RS	SB 192	Kentucky SB 192 (2026RS)	bill	Accountants Advertising Auditor Of Public Accounts Audits And Auditors Cities Financial Responsibility Local Government Local Mandate Public Records And Reports Publications Reports Mandated	enacted	A. Mays Bledsoe S. Madon	3	24	3	2026-02-12T05:00:00+00:00	2026-04-10T04:00:00+00:00	openstates	ocd-bill/06ba39bb-f37d-4ec8-a269-1ff2a37ea5cb	https://apps.legislature.ky.gov/record/26RS/sb192.html	0080ddd09735cc4a144252a4897dd9965fd9e42762746cc278cc46b387fdb446	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ky

Kentucky SB 192 (2026RS) — AN ACT relating to local entities and declaring an emergency.

Amend KRS 91A.020 to allow cities bringing in or expending less than $15 million to conform to cash, modified accrual, or budgetary basis of accounting rather than generally accepted governmental accounting principles; amend KRS 91A.040 to allow cities bringing in or expending less than $500,000 to perform an agreed-upon procedures engagement for the fifth fiscal year in which the city remains in that fiscal category, and require cities conducting an audit to contract with an auditor to examine the basic financial statements that include financial statements prepared under the basis of accounting used by the city; require each city to publish an advertisement containing a budget-to-actual comparison schedule for the general fund and remove the publication requirement for copies be available at no cost; require the city to make a copy of the audit report available to the Auditor of Public Accounts; amend KRS 424.220 to make conforming amendments and require a city to publish a financial statement within 30, rather than 90 days after submission to the Department for Local Government; exempt from the publication requirements officers of cities that have completed an audit under KRS 91A.040 and cities that have completed an agreed-upon procedures engagement; create a new section of KRS Chapter 91A to allow cities to complete an agreed-upon procedures engagement with the Auditor of Public Accounts or a certified public accountant rather than an audit if the city meets certain requirements; establish standards for the agreed-upon procedures engagement process; establish reporting, advertising and access requirements; direct that the Department for Local Government may permit a city to use this process under certain circumstances when the city has not completed and reported an audit for 2 or more fiscal years.

Version chain

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

1. Introduced (filed) — source
2. Acts Chapter 91 (committee substitute) — source
3. Current/Final (committee substitute) — source

Votes

• FINAL PASSAGE OF SB 192 w/ HFA 1, HFA 2 (T) — 36–0 (pass) · upper
• PASS SB 192 w/ SCS 1 — 37–0 (pass) · upper
• Pass — 95–0 (pass) · upper

Sponsors

• A. Mays Bledsoe — primary (person)
• S. Madon — primary (person)

Timeline

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

• 2026-02-12T05:00:00+00:00 introduced in Senate introduction
• 2026-02-12T05:00:00+00:00 to Committee on Committees (S) referral-committee
• 2026-02-23T05:00:00+00:00 to State & Local Government (S) referral-committee
• 2026-02-25T05:00:00+00:00 reported favorably, 1st reading, to Calendar with Committee Substitute (1) committee-passage
• 2026-02-26T05:00:00+00:00 2nd reading, to Rules reading-2
• 2026-02-27T05:00:00+00:00 posted for passage in the Regular Orders of the Day for Monday, March 02 2026
• 2026-03-02T05:00:00+00:00 3rd reading, passed 37-0 with Committee Substitute (1) passage, reading-3
• 2026-03-03T05:00:00+00:00 received in House
• 2026-03-03T05:00:00+00:00 to Committee on Committees (H) referral-committee
• 2026-03-19T04:00:00+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
• 2026-03-25T04:00:00+00:00 posted for passage in the Regular Orders of the Day for Thursday, March 26 2026
• 2026-03-26T04:00:00+00:00 floor amendments (1) and (2-title) filed amendment-introduction
• 2026-03-27T04:00:00+00:00 3rd reading, passed 95-0 with Floor Amendment (1) and Floor Amendment (2-title) passage, reading-3
• 2026-03-27T04:00:00+00:00 received in Senate
• 2026-03-27T04:00:00+00:00 to Rules (S) referral-committee
• 2026-03-31T04:00:00+00:00 posted for passage for concurrence in House Floor Amendments (1) and (2-title)
• 2026-03-31T04:00:00+00:00 Senate concurred in Floor Amendment (1) and Floor Amendment (2-title)
• 2026-03-31T04:00:00+00:00 passed 36-0 passage
• 2026-03-31T04:00:00+00:00 enrolled, signed by President of the Senate passage
• 2026-03-31T04:00:00+00:00 enrolled, signed by Speaker of the House passage
• 2026-03-31T04:00:00+00:00 delivered to Governor
• 2026-04-10T04:00:00+00:00 signed by Governor (Acts Ch. 91) executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/06ba39bb-f37d-4ec8-a269-1ff2a37ea5cb. Confidence: reported (aggregated from official Kentucky legislature records).