Kentucky House Bill 588 (Prior Session Legislation)

---

Spectrum: Partisan Bill (Republican 4-0)
Status: Introduced on February 24 2022 - 25% progression, died in committee
Action: 2022-03-22 - to Local Government (H)
Pending: House Local Government Committee
Text: Latest bill text (Introduced) [PDF]

Amend KRS 43.070 to permit counties, county clerks, and county sheriffs to have a certified public accountant conduct an annual audit; provide if a county, county clerk, or county sheriff elects to have the Auditor of Public Accounts conduct the audit, the audit must be completed by August 1 following the calendar year that is the focus of the audit, and by February 1 of the following fiscal year that is the focus of the audit; amend KRS 64.810 to permit a fiscal court, county clerk, or county sheriff to employ a certified public accountant to conduct an audit in lieu of the Auditor of Public Accounts unless the entity or official has not been audited within the preceeding three years of the year to be audited, recevied an adverse, disclaimed, or qualified opinion in the audit of the year immediately preceding the year to be audited for reasons other than based upon an accounting basis prescribed or permitted by the Department for Local Government or the laws of this Commonwealth, or the audit of the year immediately preceding the year to be audited was not timely completed.

AN ACT relating to county audits.

Rep. John Blanton [R]

Rep. Adam Bowling [R]

Rep. Samara Heavrin [R]

Rep. Brandon Reed [R]

Date	Chamber	Action
2022-03-22	House	to Local Government (H)
2022-03-14	House	returned to Committee on Committees (H)
2022-03-14	House	1st reading
2022-03-14	House	taken from Committee on Committees (H)
2022-02-24	House	to Committee on Committees (H)
2022-02-24	House	introduced in House

Type	Source
Summary	https://apps.legislature.ky.gov/record/22RS/hb588.html
Text	https://apps.legislature.ky.gov/recorddocuments/bill/22RS/hb588/orig_bill.pdf
Supplement	https://apps.legislature.ky.gov/recorddocuments/note/22RS/hb588/LM.pdf