KY SB 192

enacted

AN ACT relating to local entities and declaring an emergency.

Kentucky · 2026 Regular Session · upper

Description

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.

Introduced: 2026-02-12
Status date: —
Latest action: 2026-04-10 — signed by Governor (Acts Ch. 91)
Bill type: bill
Last updated: —

Subjects

Committees

Not provided by source.

Action timeline

2026-02-12
introduced in Senate
introduction
2026-02-12
to Committee on Committees (S)
referral-committee
2026-02-23
to State & Local Government (S)
referral-committee
2026-02-25
reported favorably, 1st reading, to Calendar with Committee Substitute (1)
committee-passage
2026-02-26
2nd reading, to Rules
reading-2
2026-02-27
posted for passage in the Regular Orders of the Day for Monday, March 02 2026
2026-03-02
3rd reading, passed 37-0 with Committee Substitute (1)
passage,reading-3
2026-03-03
received in House
2026-03-03
to Committee on Committees (H)
referral-committee
2026-03-19
to Local Government (H)
referral-committee
2026-03-24
reported favorably, 1st reading, to Calendar
committee-passage
2026-03-25
2nd reading, to Rules
reading-2
2026-03-25
posted for passage in the Regular Orders of the Day for Thursday, March 26 2026
2026-03-26
floor amendments (1) and (2-title) filed
amendment-introduction
2026-03-27
3rd reading, passed 95-0 with Floor Amendment (1) and Floor Amendment (2-title)
passage,reading-3
2026-03-27
received in Senate
2026-03-27
to Rules (S)
referral-committee
2026-03-31
posted for passage for concurrence in House Floor Amendments (1) and (2-title)
2026-03-31
Senate concurred in Floor Amendment (1) and Floor Amendment (2-title)
2026-03-31
passed 36-0
passage
2026-03-31
enrolled, signed by President of the Senate
passage
2026-03-31
enrolled, signed by Speaker of the House
passage
2026-03-31
delivered to Governor
2026-04-10
signed by Governor (Acts Ch. 91)
executive-signature

Versions

IntroducedCompare
Current/FinalCompare
Acts Chapter 91Compare
(document, no version)Compare

Documents

Votes

PASS SB 192 w/ SCS 1
2026-03-02 · pass · 37-0
Member-level votes (38)
- Berg: yes
- Givens: yes
- Neal: yes
- Storm: yes
- Boswell: yes
- Herron: yes
- Nemes: yes
- Thomas: yes
- Carroll: yes
- Higdon: yes
- Nunn: yes
- Tichenor: yes
- ChambersArmstrong: yes
- Howell: yes
- Raque Adams: yes
- Webb: yes
- Clemons: yes
- Madon: yes
- Rawlings: yes
- West: yes
- Deneen: yes
- Mays Bledsoe: yes
- Reed: yes
- Wheeler: yes
- Douglas: yes
- McDaniel: yes
- Richardson: yes
- Williams: yes
- Elkins: yes
- Meredith: yes
- Smith: yes
- Wilson: yes
- Funke Frommeyer: yes
- Mills: yes
- Stivers: yes
- Wise: yes
- Girdler: yes
- Carpenter: not voting
Pass
2026-03-27 · pass · 95-0
Member-level votes (101)
- Aull: yes
- Decker: yes
- Hale: yes
- McCool: yes
- Sharp: yes
- Baker: yes
- Dietz: yes
- Hancock: yes
- McPherson: yes
- Smith: yes
- Banta: yes
- Doan: yes
- Hart: yes
- Meade: yes
- Stalker: yes
- Bauman: yes
- Donworth: yes
- Heavrin: yes
- Meredith: yes
- Stevenson P: yes
- Bivens: yes
- Dossett: yes
- Hodgson: yes
- Miles: yes
- Tackett Laferty: yes
- Blanton: yes
- Dotson: yes
- Holloway: yes
- Moore: yes
- Tate: yes
- Bojanowski: yes
- Duvall: yes
- Huff T: yes
- Moser: yes
- Thomas: yes
- Bowling: yes
- Elliott: yes
- Imes: yes
- Neighbors: yes
- Thompson: yes
- Branscum: yes
- Fister: yes
- Jackson: yes
- Nemes: yes
- Tipton: yes
- Bratcher S.: yes
- Flannery: yes
- Johnson: yes
- Osborne: yes
- Truett: yes
- Bray: yes
- Fleming: yes
- King: yes
- Payne: yes
- Upchurch: yes
- Bridges: yes
- Freeland: yes
- Koch: yes
- Petrie: yes
- Watkins: yes
- Brown: yes
- Fugate: yes
- Kulkarni: yes
- Pollock: yes
- Wesley: yes
- Burke: yes
- Gentry: yes
- Lewis C: yes
- Proctor: yes
- Whitaker: yes
- Callaway: yes
- Gooch: yes
- Lewis S: yes
- Rabourn: yes
- White: yes
- Calloway: yes
- Gordon: yes
- Lockett: yes
- Raymer: yes
- Williams: yes
- Camuel: yes
- Griffee: yes
- Maddox: yes
- Riley: yes
- Willner: yes
- Chester-Burton: yes
- Grossberg: yes
- Marzian: yes
- Roarx: yes
- Wilson: yes
- Clines: yes
- Grossl: yes
- Massaroni: yes
- Roberts: yes
- Witten: yes
- Hampton: not voting
- Lawrence: not voting
- Lehman: not voting
- Lewis D: not voting
- Rudy: not voting
- COMMONWEALTH OF KENTUCKY SENATE: not voting
FINAL PASSAGE OF SB 192 w/ HFA 1, HFA 2 (T)
2026-03-31 · pass · 36-0
Member-level votes (38)
- Berg: yes
- Funke Frommeyer: yes
- Mills: yes
- Storm: yes
- Boswell: yes
- Girdler: yes
- Neal: yes
- Thomas: yes
- Carpenter: yes
- Givens: yes
- Nemes: yes
- Tichenor: yes
- Carroll: yes
- Herron: yes
- Nunn: yes
- Webb: yes
- ChambersArmstrong: yes
- Higdon: yes
- Raque Adams: yes
- West: yes
- Clemons: yes
- Howell: yes
- Rawlings: yes
- Wheeler: yes
- Deneen: yes
- Madon: yes
- Reed: yes
- Williams: yes
- Douglas: yes
- Mays Bledsoe: yes
- Richardson: yes
- Wilson: yes
- Elkins: yes
- Meredith: yes
- Smith: yes
- Wise: yes
- McDaniel: not voting
- Stivers: not voting

Related bills

No related bills recorded for this bill.

Official source

https://apps.legislature.ky.gov/record/26RS/sb192.html

Attribution

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

Use this data

Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=KY&identifier=SB 192. See the API docs or the MCP server for AI assistants.

Known limitations

Sponsor party and chamber affiliation are not yet captured by this API.
Committee referrals are not yet captured.

See the methodology page for data sources and limitations.