Kentucky 2026 Regular Session Status: Enacted 2 R cosponsors

SB 192 — AN ACT relating to local entities and declaring an emergency.

Last action — signed by Governor (Acts Ch. 91)

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 12, 2026. Enacted.

Signed by Governor Andy Beshear (Democratic) on April 10, 2026.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 74% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    2 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (2 R).

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

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.

Bill Text

What changed in the latest version

402 added · 557 removed

402 line(s) added, 557 removed.

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UNOFFICIAL COPY 26 RS SB 192/EN AN ACT relating to local entities and declaring an emergency.
CHAPTER 91 1 CHAPTER 91 ( SB 192 ) AN ACT relating to local entities and declaring an emergency.
(a) For a city that is not performing an agreed-upon engagement procedure under Section 4 of this Act, after the close of each odd-numbered fiscal year, Page 1 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN the city shall for that odd-numbered year cause each fund of the city to be audited by the Auditor of Public Accounts or a certified public accountant.
(a) For a city that is not performing an agreed-upon engagement procedure under Section 4 of this Act, after the close of each odd-numbered fiscal year, the city shall for that odd-numbered year cause each fund of the city to be audited by the Auditor of Public Accounts or a certified public accountant.
An agreed-upon procedures[attestation] engagement required under this paragraph shall be completed in accordance with subsections (3) to (9) of Section 4 of this Act and any other requirements established by the Auditor Page 2 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN of Public Accounts through the promulgation of administrative regulations in accordance with KRS Chapter 13A[completed pursuant to this subsection shall be:
An agreed- upon procedures[attestation] engagement required under this paragraph shall be completed in accordance with subsections (3) to (9) of Section 4 of this Act and any other requirements established by the Auditor of Public Accounts through the promulgation of administrative regulations in accordance with KRS Chapter 13A[completed pursuant to this subsection shall be:
1.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY 1.
Submitted to the Department for Local Government as one (1) electronic copy no later than April 1 after its completion;
Submitted to the Department for Local Government as one (1) electronic copy no later than April after its completion;
Provided to the Auditor of Public Accounts upon request for review of the final report and all related work papers and documents regarding the Page 3 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN attestation engagement].
Provided to the Auditor of Public Accounts upon request for review of the final report and all related work papers and documents regarding the attestation engagement].
Page 4 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN (d) The auditor shall prepare a[ typewritten or] printed report embodying:
(d) The auditor shall prepare a[ typewritten or] printed report embodying:
(7) A copy of an audit report which meets the requirements of this section shall be considered satisfactory and final in meeting any official request to a city for financial data, except for statutory or judicial requirements, or requirements of the Legislative Research Commission necessary to carry out the purposes of KRS 6.955 to 6.975.
CHAPTER 91 3 (7) A copy of an audit report which meets the requirements of this section shall be considered satisfactory and final in meeting any official request to a city for financial data, except for statutory or judicial requirements, or requirements of the Legislative Research Commission necessary to carry out the purposes of KRS 6.955 to 6.975.
(b) A budget-to-actual comparison schedule for the general fund[The "Budgetary Comparison Schedules-Major Funds," which shall include the general fund and all major funds];
(b) A budget-to-actual comparison schedule for the general fund[The "Budgetary Comparison Schedules- Major Funds," which shall include the general fund and all major funds];
(c) A statement that a copy of the complete audit report, including financial statements and supplemental information, is on file at city hall and is available Page 5 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN for public inspection during normal business hours;
(c) A statement that a copy of the complete audit report, including financial statements and supplemental information, is on file at city hall and is available for public inspection during normal business hours;
The Department for Local Page 6 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN Government shall approve the request if, in the judgment of the Department for Local Government, the request is warranted by extenuating circumstances beyond the control of the city or other factors that justify the city's noncompliance with the required deadlines.
The Department for Local Government shall approve the request if, in the judgment of the Department for Local Government, the request is warranted by extenuating circumstances beyond the control of the city or other factors that justify the city's noncompliance with the required deadlines.
Page 7 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN (12) Within a reasonable time after the completion of a special audit or examination conducted pursuant to KRS 43.050, the Auditor shall bill the city for the actual expense of the audit or examination conducted.
(12) Within a reasonable time after the completion of a special audit or examination conducted pursuant to KRS 43.050, the Auditor shall bill the city for the actual expense of the audit or examination conducted.
The actual expense shall include the hours of work performed on the audit or examination as well as reasonable associated costs, including but not limited to travel costs.
The actual Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY expense shall include the hours of work performed on the audit or examination as well as reasonable associated costs, including but not limited to travel costs.
The amount of salaries paid to all nonelected county employees shall be shown as lump-sum expenditures by category, including Page 8 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN but not limited to road department, jails, solid waste, public safety, and administrative personnel.
The amount of salaries paid to all nonelected county employees shall be shown as lump-sum expenditures by category, including but not limited to road department, jails, solid waste, public safety, and administrative personnel.
(7) To provide notice to the public that the county's financial statement has been completed as required by this section, the appropriate officer of a county shall Page 9 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN publish the county's audit, prepared in accordance with KRS 43.070 or 64.810, in the same manner that city audits are published in accordance with KRS 91A.040(8).
(7) To provide notice to the public that the county's financial statement has been completed as required by this section, the appropriate officer of a county shall publish the county's audit, prepared in accordance with KRS 43.070 or 64.810, in the same manner that city audits are published in accordance with KRS 91A.040(8).
(g) A city that has completed an agreed-upon procedures engagement in accordance with Section 4 of this Act;
CHAPTER 91 5 (g) A city that has completed an agreed-upon procedures engagement in accordance with Section 4 of this Act;
Page 10 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN (2) A city shall meet the following conditions in order to proceed with an agreed- upon procedures engagement under this section for a particular fiscal year:
(2) A city shall meet the following conditions in order to proceed with an agreed-upon procedures engagement under this section for a particular fiscal year:
(a) Reconciliation of cash, including the recalculation of year-end bank reconciliations, confirmation of beginning and ending balances, and Page 11 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN verification that reconciled bank balances agree to fund cash balances in the accounting system and financial statement;
(a) Reconciliation of cash, including the recalculation of year-end bank reconciliations, confirmation of beginning and ending balances, and verification that reconciled bank balances agree to fund cash balances in the accounting system and financial statement;
and (h) If applicable, an examination of local government economic assistance funds granted to the city under KRS 42.450 to 42.495 to ensure the funds were expended for the purposes intended.
and Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (h) If applicable, an examination of local government economic assistance funds granted to the city under KRS 42.450 to 42.495 to ensure the funds were expended for the purposes intended.
(5) Any city proceeding under this section to perform an agreed-upon procedures engagement in lieu of an audit shall enter into a contract with the Auditor of Public Accounts or a certified public accountant for the performance of that Page 12 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN agreed-upon procedures engagement.
(5) Any city proceeding under this section to perform an agreed-upon procedures engagement in lieu of an audit shall enter into a contract with the Auditor of Public Accounts or a certified public accountant for the performance of that agreed-upon procedures engagement.
and (b) Any citizen may obtain from city hall a copy of the completed agreed-upon procedures engagement report for personal use at a duplication cost not Page 13 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN exceeding twenty-five cents ($0.25) per page.
and (b) Any citizen may obtain from city hall a copy of the completed agreed-upon procedures engagement report for personal use at a duplication cost not exceeding twenty-five cents ($0.25) per page.
2.
CHAPTER 91 7 2.
Two (2) members of the board of trustees shall be property owners who Page 14 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN own real or personal property which is subject to the fire protection tax pursuant to KRS 75.040, who personally reside in the district, and who are not active firefighters and shall be elected by the property owners of the district.
Two (2) members of the board of trustees shall be property owners who own real or personal property which is subject to the fire protection tax pursuant to KRS 75.040, who personally reside in the district, and who are not active firefighters and shall be elected by the property owners of the district.
Upon the establishment of a consolidated local government, incumbent members shall continue to serve until the expiration of their current term Page 15 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN of office.
Upon the establishment of a consolidated local government, incumbent members shall continue to serve until the expiration of their current term of office.
The trustee to be removed shall be notified of his or her proposed Page 16 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN removal and the reasons for the proposed removal by registered mail sent to his or her last known address at least ten (10) days prior to the hearing.
The trustee to be removed shall be notified of his or her proposed removal and the reasons for the proposed removal by registered mail sent to his or her last known address at least ten (10) days prior to the hearing.
(f) An elected firefighter trustee removed pursuant to paragraphs (d) and (e) of this subsection may appeal, within ten (10) days of the rendering of the decision of the fiscal court or legislative council, respectively, to the Circuit Court of the county in which the greater part of the district is located.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (f) An elected firefighter trustee removed pursuant to paragraphs (d) and (e) of this subsection may appeal, within ten (10) days of the rendering of the decision of the fiscal court or legislative council, respectively, to the Circuit Court of the county in which the greater part of the district is located.
In lieu of the published notice for the election of the firefighter trustees, written notice containing the information required to be advertised may be sent by first-class mail to each member of the firefighters of the fire protection district or volunteer fire department district, Page 17 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN addressed to the firefighter at his or her residence, at least thirty (30) days prior to the election date.
In lieu of the published notice for the election of the firefighter trustees, written notice containing the information required to be advertised may be sent by first-class mail to each member of the firefighters of the fire protection district or volunteer fire department district, addressed to the firefighter at his or her residence, at least thirty (30) days prior to the election date.
A vacancy shall be declared to exist if a member no longer resides within the geographic area served by the corporation at any time during his or her term of Page 18 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed UNOFFICIAL COPY 26 RS SB 192/EN office.
A vacancy shall be declared to exist if a member no longer resides within the geographic area served by the corporation at any time during his or her term of office.
(1) A vacancy shall be declared to exist in the office of any board of trustees member serving under Section 5 of this Act who does not qualify under subsection (1)(a)2.
(1) A vacancy shall be declared to exist in the office of any board of trustees member serving under Section of this Act who does not qualify under subsection (1)(a)2.
and (2) A vacancy shall be declared to exist in the office of any board of director member serving under Section 6 of this Act who does not personally reside in the geographic area served by the corporation, and the vacancy shall be filled in accordance with KRS 273.213.
and (2) A vacancy shall be declared to exist in the office of any board of director member serving under Section of this Act who does not personally reside in the geographic area served by the corporation, and the vacancy shall be filled in accordance with KRS 273.213.
Page 19 of 19 SB019220.100 - 1964 - XXXX 3/31/2026 4:05 PM Engrossed
Signed by Governor April 10, 2026.
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How this bill changes current law

10 changes Share ↗

Compared against the Kentucky Revised Statutes as published AI-generated reading aid — verify against the official bill.

  • KRS 91A.020

    and

    The word 'and' was removed from the list of requirements for accounting records.

  • KRS 91A.020

    in conformity → conform

    The phrase 'in conformity' was replaced with 'conform' in the context of adhering to accounting principles.

  • KRS 91A.040

    annual or biennial

    The terms 'annual or biennial' were removed when referring to the type of audit required.

  • KRS 91A.040

    attestation → agreed-upon procedures

    The term 'attestation' was replaced with 'agreed-upon procedures' in relation to the engagement requirements.

  • KRS 91A.040

    fourth → fifth

    The requirement for an engagement covering the fifth year was updated from 'fourth' to 'fifth'.

  • KRS 91A.040

    prepared pursuant to this subsection shall be: 1. Prepared by an independent certified public accountant or by the Auditor of Public Accounts pursuant to a contract with the city using generally accepted attestation standards as promulgated by the American Institute of Certified Public Accountants and any additional procedures established by the Department for Local Government through administrative regulation; 2. Completed by no later than March 1 immediately following the conclusion of the fiscal year in which in the attestation engagement is required; 3. Submitted to the Department for Local Government as one (1) electronic copy no later than April 1 after its completion; 4. Advertised to the public within thirty (30) days of its completion by causing the publication of a legal display advertisement of not less than six (6) column inches in a newspaper qualified under KRS 424.120 stating that the attestation has been prepared and copies have been provided to each local newspaper of general circulation, each news service, and each local radio and television station which has on file with the city a written request to receive copies of financial statements under KRS 424.220. Any city advertising under this subparagraph shall be exempt from publishing its financial statement under KRS 424.220(6)(b) for any year in which it is required to have an attestation engagement completed; and 5. Provided to the Auditor of Public Accounts upon request for review of the final report and all related work papers and documents regarding the attestation engagement

    The detailed requirements for preparing an attestation engagement are removed, streamlining the language to focus on 'agreed-upon procedures'.

  • KRS 91A.040

    annual or biennial

    The terms 'annual or biennial' were removed from the context of audit reports.

  • KRS 91A.040

    require the accountant to forward a copy of the audit report and management letters to the Auditor of Public Accounts upon request of the city or the Auditor of Public Accounts, and

    The requirement for the accountant to forward a copy of the audit report and management letters was removed.

  • KRS 91A.040

    budget-to-actual comparison schedule for the general fund[The "Budgetary Comparison Schedules-Major Funds," which shall include the general fund and all major funds]

    The requirement for a budget-to-actual comparison was streamlined, removing specific details.

  • KRS 91A.040

    the financial statement prepared in accordance with KRS 424.220, when a financial statement is required by KRS 424.220, are available to the public at no cost at the business address of the officer responsible for preparation of the statement

    The requirement regarding providing the public with financial statements at no cost was removed.

Action History

  1. signed by Governor (Acts Ch. 91)

  2. delivered to Governor

  3. enrolled, signed by Speaker of the House

  4. enrolled, signed by President of the Senate

  5. passed 36-0

  6. Senate concurred in Floor Amendment (1) and Floor Amendment (2-title)

  7. posted for passage for concurrence in House Floor Amendments (1) and (2-title)

  8. to Rules (S)

  9. received in Senate

  10. 3rd reading, passed 95-0 with Floor Amendment (1) and Floor Amendment (2-title)

  11. floor amendments (1) and (2-title) filed

  12. posted for passage in the Regular Orders of the Day for Thursday, March 26 2026

  13. 2nd reading, to Rules

  14. reported favorably, 1st reading, to Calendar

  15. to Local Government (H)

  16. to Committee on Committees (H)

  17. received in House

  18. 3rd reading, passed 37-0 with Committee Substitute (1)

  19. posted for passage in the Regular Orders of the Day for Monday, March 02 2026

  20. 2nd reading, to Rules

  21. reported favorably, 1st reading, to Calendar with Committee Substitute (1)

  22. to State & Local Government (S)

  23. to Committee on Committees (S)

  24. introduced in Senate

Sponsors

Sponsorship breakdown

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2 sponsors · 0 co-sponsors · 136 not signed on

Sponsors (2)

Co-sponsors (0)

None.

Not signed on (136)

136 members have not signed on to this bill.

Show all 136 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

FINAL PASSAGE OF SB 192 w/ HFA 1, HFA 2 (T)

Passed 36 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Democrat 5000
Republican 31002
Total 36002
% of votes cast 95%0%0%5%
How each member voted (38)
Member Party Vote
Cassie Chambers Armstrong Democrat Yea
Gary Clemons Democrat Yea
Gerald A. Neal Democrat Yea
Karen Berg Democrat Yea
Keturah J. Herron Democrat Yea
Aaron Reed Republican Yea
Amanda Mays Bledsoe Republican Yea
Brandon J. Storm Republican Yea
Christian McDaniel Republican Not Voting
Craig Richardson Republican Yea
Danny Carroll Republican Yea
David P. Givens Republican Yea
Donald Douglas Republican Yea
Gary Boswell Republican Yea
Greg Elkins Republican Yea
Jared Carpenter Republican Yea
Jason Howell Republican Yea
Jason Nemes Republican Yea
Jimmy Higdon Republican Yea
Julie Raque Adams Republican Yea
Lindsey Tichenor Republican Yea
Matt Nunn Republican Yea
Matthew Deneen Republican Yea
Max Wise Republican Yea
Michael Meredith Republican Yea
Nick Wilson Republican Yea
Phillip Wheeler Republican Yea
Rick Girdler Republican Yea
Robby Mills Republican Yea
Robert Stivers Republican Not Voting
Robin L. Webb Republican Yea
Scott Madon Republican Yea
Shelley Funke Frommeyer Republican Yea
Stephen West Republican Yea
Steve Rawlings Republican Yea
Tom Smith Republican Yea
Wade Williams Republican Yea
Walker Thomas Republican Yea

Official roll call →

Pass

Passed 95 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Democrat 19001
Republican 75004
Unaffiliated 1001
Total 95006
% of votes cast 94%0%0%6%
How each member voted (101)
Member Party Vote
Lewis C — Yea
COMMONWEALTH OF KENTUCKY SENATE — Not Voting
Adam Moore Democrat Yea
Adrielle Camuel Democrat Yea
Al Gentry Democrat Yea
Anne Gay Donworth Democrat Yea
Ashley Tackett Laferty Democrat Yea
Beverly Chester-Burton Democrat Yea
Chad Aull Democrat Yea
Daniel Grossberg Democrat Yea
Erika Hancock Democrat Yea
George Brown Jr. Democrat Yea
Joshua Watkins Democrat Yea
Lindsey Burke Democrat Yea
Lisa Willner Democrat Yea
Mary Lou Marzian Democrat Yea
Matthew Lehman Democrat Not Voting
Nima Kulkarni Democrat Yea
Pamela Stevenson Democrat Yea
Rachel Roarx Democrat Yea
Sarah Stalker Democrat Yea
Tina Bojanowski Democrat Yea
Aaron Thompson Republican Yea
Adam Bowling Republican Yea
Amy Neighbors Republican Yea
Bill Wesley Republican Yea
Bobby McCool Republican Yea
Candy Massaroni Republican Yea
Chris Freeland Republican Yea
Chris Fugate Republican Yea
DJ Johnson Republican Yea
Daniel Elliott Republican Yea
Daniel Fister Republican Yea
David Hale Republican Yea
David Meade Republican Yea
David W. Osborne Republican Yea
Deanna Gordon Republican Yea
Derek Lewis Republican Not Voting
Emily Callaway Republican Yea
Felicia Rabourn Republican Yea
J.T. Payne Republican Yea
James Tipton Republican Yea
Jared Bauman Republican Yea
Jason Nemes Republican Yea
Jason Petrie Republican Yea
Jennifer Decker Republican Yea
Jim Gooch Jr. Republican Yea
John Blanton Republican Yea
John Hodgson Republican Yea
Josh Branscum Republican Yea
Josh Bray Republican Yea
Josh Calloway Republican Yea
Ken Fleming Republican Yea
Ken Upchurch Republican Yea
Kevin Jackson Republican Yea
Kim Banta Republican Yea
Kim Holloway Republican Yea
Kim King Republican Yea
Kimberly Poore Moser Republican Yea
Marianne Proctor Republican Yea
Mark Hart Republican Yea
Mary Beth Imes Republican Yea
Matt Lockett Republican Yea
Matthew Koch Republican Yea
Michael Meredith Republican Yea
Michael Sarge Pollock Republican Yea
Mike Clines Republican Yea
Mitch Whitaker Republican Yea
Myron Dossett Republican Yea
Nancy Tate Republican Yea
Nick Wilson Republican Yea
Patrick Flannery Republican Yea
Peyton Griffee Republican Yea
Randy Bridges Republican Yea
Rebecca Raymer Republican Yea
Richard White Republican Yea
Robert Duvall Republican Yea
Ryan Bivens Republican Yea
Ryan Dotson Republican Yea
Samara Heavrin Republican Yea
Savannah Maddox Republican Yea
Scott Lewis Republican Yea
Scott Sharp Republican Yea
Shane Baker Republican Yea
Shawn McPherson Republican Yea
Stephanie Dietz Republican Yea
Steve Bratcher Republican Yea
Steve Riley Republican Yea
Steven Doan Republican Yea
Steven Rudy Republican Not Voting
Susan Witten Republican Yea
Suzanne Miles Republican Yea
T.J. Roberts Republican Yea
Thomas Huff Republican Yea
Timmy Truett Republican Yea
Tom Smith Republican Yea
Tony Hampton Republican Not Voting
Vanessa Grossl Republican Yea
Wade Williams Republican Yea
Walker Thomas Republican Yea
William Lawrence Republican Not Voting

Official roll call →

PASS SB 192 w/ SCS 1

Passed 37 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 5000
Republican 32001
Total 37001
% of votes cast 97%0%0%3%
How each member voted (38)
Member Party Vote
Cassie Chambers Armstrong Democrat Yea
Gary Clemons Democrat Yea
Gerald A. Neal Democrat Yea
Karen Berg Democrat Yea
Keturah J. Herron Democrat Yea
Aaron Reed Republican Yea
Amanda Mays Bledsoe Republican Yea
Brandon J. Storm Republican Yea
Christian McDaniel Republican Yea
Craig Richardson Republican Yea
Danny Carroll Republican Yea
David P. Givens Republican Yea
Donald Douglas Republican Yea
Gary Boswell Republican Yea
Greg Elkins Republican Yea
Jared Carpenter Republican Not Voting
Jason Howell Republican Yea
Jason Nemes Republican Yea
Jimmy Higdon Republican Yea
Julie Raque Adams Republican Yea
Lindsey Tichenor Republican Yea
Matt Nunn Republican Yea
Matthew Deneen Republican Yea
Max Wise Republican Yea
Michael Meredith Republican Yea
Nick Wilson Republican Yea
Phillip Wheeler Republican Yea
Rick Girdler Republican Yea
Robby Mills Republican Yea
Robert Stivers Republican Yea
Robin L. Webb Republican Yea
Scott Madon Republican Yea
Shelley Funke Frommeyer Republican Yea
Stephen West Republican Yea
Steve Rawlings Republican Yea
Tom Smith Republican Yea
Wade Williams Republican Yea
Walker Thomas Republican Yea

Official roll call →

Subjects

public-safety finance
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 192 do?
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 SB 192?
SB 192 is sponsored by Scott Madon (Republican) and Amanda Mays Bledsoe (Republican).
What is the current status of SB 192?
This bill has been enacted into law. Introduced February 12, 2026. Enacted.
Where can I track SB 192?
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