AN ACT relating to city financial accountability. Amend KRS 91A.040, relating to city audits, to no longer require that paper copies of audits be sent to the Department for Local Government (DLG); increase the threshold for cities to have audits every other year from 1,000 persons to 2,000 persons; require the audit or financial statement, as applicable, to be transmitted to DLG no later than October 1 following the close of the fiscal year; maintain more stringent audit standards where may be required by law; allow enforcement of law by action in Circuit Court; create a process by which cities may apply to DLG for an extension of time to complete an audit or financial statement; set out a penalty for not completing an audit in a timely manner; amend KRS 424.220 to stipulate who the appropriate officer is to cause the publication of required financial statements; amend KRS 42.460 to conform; amend KRS 424.190 to conform to providing only an electronic copy of the audit report or financial statement to DLG.