KY SB 192
enactedAN ACT relating to local entities and declaring an emergency.
Kentucky · 2026 Regular Session · upper
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Quick answers
Did KY SB 192 pass?
Yes. KY SB 192 has been enacted into law. Latest recorded action (2026-04-10): signed by Governor (Acts Ch. 91)
What is KY SB 192 about?
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.
Who sponsors KY SB 192?
S. Madon, A. Mays Bledsoe are the primary sponsors of KY SB 192.
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
- Latest action
- 2026-04-10 — signed by Governor (Acts Ch. 91)
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- S. Madonprimary
- A. Mays Bledsoeprimary
Committees
Not provided by source.
Action timeline
Newest first
2026-04-10
signed by Governor (Acts Ch. 91)
executive-signature
2026-03-31
delivered to Governor
2026-03-31
enrolled, signed by Speaker of the House
passage
2026-03-31
enrolled, signed by President of the Senate
passage
2026-03-31
passed 36-0
passage
2026-03-31
Senate concurred in Floor Amendment (1) and Floor Amendment (2-title)
2026-03-31
posted for passage for concurrence in House Floor Amendments (1) and (2-title)
2026-03-27
to Rules (S)
referral-committee
2026-03-27
received in Senate
2026-03-27
3rd reading, passed 95-0 with Floor Amendment (1) and Floor Amendment (2-title)
passage,reading-3
2026-03-26
floor amendments (1) and (2-title) filed
amendment-introduction
2026-03-25
posted for passage in the Regular Orders of the Day for Thursday, March 26 2026
2026-03-25
2nd reading, to Rules
reading-2
2026-03-24
reported favorably, 1st reading, to Calendar
committee-passage
2026-03-19
to Local Government (H)
referral-committee
2026-03-03
to Committee on Committees (H)
referral-committee
2026-03-03
received in House
2026-03-02
3rd reading, passed 37-0 with Committee Substitute (1)
passage,reading-3
2026-02-27
posted for passage in the Regular Orders of the Day for Monday, March 02 2026
2026-02-26
2nd reading, to Rules
reading-2
2026-02-25
reported favorably, 1st reading, to Calendar with Committee Substitute (1)
committee-passage
2026-02-23
to State & Local Government (S)
referral-committee
2026-02-12
to Committee on Committees (S)
referral-committee
2026-02-12
introduced in Senate
introduction
Versions
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
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T05:22:24.357326Z
Inspect retained evidence for changes recorded after evidence tracking began:
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