KY SB 133

enacted

AN ACT relating to the fiscal reporting of local entities.

Kentucky · 2026 Regular Session · upper

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Quick answers

Did KY SB 133 pass?

Yes. KY SB 133 has been enacted into law. Latest recorded action (2026-04-27): signed by Governor (Acts Ch. 199)

What is KY SB 133 about?

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.

Who sponsors KY SB 133?

M. Nunn is the primary sponsor of KY SB 133.

Description

Introduced: 2026-01-28
Latest action: 2026-04-27 — signed by Governor (Acts Ch. 199)
Bill type: bill
Last updated: —

Committees

Not provided by source.

Action timeline

Newest first

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

Versions

IntroducedCompare
Current/FinalCompare
Acts Chapter 199Compare
(document, no version)Compare

Documents

Votes

PASS SB 133 w/ SCS 1
2026-03-10 · pass · 38-0
Member-level votes (38)
- Berg: yes
- Girdler: yes
- Neal: yes
- Storm: yes
- Boswell: yes
- Givens: yes
- Nemes: yes
- Thomas: yes
- Carpenter: yes
- Herron: yes
- Nunn: yes
- Tichenor: yes
- Carroll: yes
- Higdon: yes
- Raque Adams: yes
- Webb: yes
- ChambersArmstrong: yes
- Howell: yes
- Rawlings: yes
- West: yes
- Clemons: yes
- Madon: yes
- Reed: yes
- Wheeler: yes
- Deneen: yes
- Mays Bledsoe: yes
- Richardson: yes
- Williams: yes
- Douglas: yes
- McDaniel: yes
- Smith: yes
- Wilson: yes
- Elkins: yes
- Meredith: yes
- Stivers: yes
- Wise: yes
- Funke Frommeyer: yes
- Mills: yes
Pass
2026-04-15 · pass · 97-0
Member-level votes (100)
- Aull: yes
- Donworth: yes
- Heavrin: yes
- McCool: yes
- Sharp: yes
- Baker: yes
- Dossett: yes
- Hodgson: yes
- McPherson: yes
- Smith: yes
- Banta: yes
- Dotson: yes
- Holloway: yes
- Meade: yes
- Stalker: yes
- Bauman: yes
- Duvall: yes
- Huff T: yes
- Meredith: yes
- Stevenson P: yes
- Bivens: yes
- Elliott: yes
- Imes: yes
- Miles: yes
- Tackett Laferty: yes
- Blanton: yes
- Fister: yes
- Jackson: yes
- Moore: yes
- Tate: yes
- Bowling: yes
- Flannery: yes
- Johnson: yes
- Moser: yes
- Thomas: yes
- Branscum: yes
- Fleming: yes
- King: yes
- Neighbors: yes
- Thompson: yes
- Bratcher S.: yes
- Freeland: yes
- Koch: yes
- Nemes: yes
- Tipton: yes
- Bray: yes
- Fugate: yes
- Kulkarni: yes
- Osborne: yes
- Truett: yes
- Bridges: yes
- Gentry: yes
- Lawrence: yes
- Payne: yes
- Upchurch: yes
- Burke: yes
- Gooch: yes
- Lehman: yes
- Petrie: yes
- Watkins: yes
- Callaway: yes
- Gordon: yes
- Lewis C: yes
- Pollock: yes
- Wesley: yes
- Calloway: yes
- Griffee: yes
- Lewis D: yes
- Proctor: yes
- Whitaker: yes
- Camuel: yes
- Grossberg: yes
- Lewis S: yes
- Raymer: yes
- White: yes
- Chester-Burton: yes
- Grossl: yes
- Lockett: yes
- Riley: yes
- Williams: yes
- Clines: yes
- Hale: yes
- Maddox: yes
- Roarx: yes
- Willner: yes
- Decker: yes
- Hampton: yes
- Marzian: yes
- Roberts: yes
- Wilson: yes
- Dietz: yes
- Hancock: yes
- Massaroni: yes
- Rudy: yes
- Witten: yes
- Doan: yes
- Hart: yes
- Bojanowski: not voting
- Brown: not voting
- Rabourn: not voting
FINAL PASSAGE OF SB 133 w/ HFA 3
2026-04-15 · pass · 37-0
Member-level votes (38)
- Berg: yes
- Givens: yes
- Neal: yes
- Storm: yes
- Boswell: yes
- Herron: yes
- Nemes: yes
- Thomas: yes
- Carpenter: yes
- Higdon: yes
- Nunn: yes
- Tichenor: yes
- Carroll: yes
- Howell: yes
- Raque Adams: yes
- Webb: yes
- ChambersArmstrong: yes
- Madon: yes
- Rawlings: yes
- West: yes
- Clemons: yes
- Mays Bledsoe: yes
- Reed: yes
- Wheeler: yes
- Deneen: yes
- McDaniel: yes
- Richardson: yes
- Williams: yes
- Douglas: yes
- Meredith: yes
- Smith: yes
- Wilson: yes
- Elkins: yes
- Mills: yes
- Stivers: yes
- Wise: yes
- Funke Frommeyer: yes
- Girdler: not voting

Related bills

No related bills recorded for this bill.

Official source

https://apps.legislature.ky.gov/record/26RS/sb133.html

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:22:24.357326Z

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