HB 588 KY

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Introduced

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.

• J. Blanton Republican · primary
• A. Bowling Republican · primary
• S. Heavrin Republican · primary
• B. Reed · primary

1. Feb 24, 2022 introduced in House · lower
2. Feb 24, 2022 to Committee on Committees (H) · lower
3. Mar 14, 2022 taken from Committee on Committees (H) · lower
4. Mar 14, 2022 1st reading · lower
5. Mar 14, 2022 returned to Committee on Committees (H) · lower
6. Mar 22, 2022 to Local Government (H) · lower

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Introduced · PDF