State and Local Government

Amend KRS 148.280 to allow the Kentucky Horse Park Commission, through its president, to eject or exclude any person whose participation in Olympic, Paralympic, or equestrian sports or activities has been restricted by the United States Center for SafeSport and any person who engages or has engaged in conduct that would negatively impact the safety and security of park attendees; allow the commission to promulgate administrative regulations regarding ejections and exclusions from park property.

Amend KRS 64.5277 to define "excess credit hours"; amend KRS 64.5278 to allow a city to establish different base incentive amounts for different types of city officers by ordinance; remove minimum and maximum payment amounts.

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.

Create a new section of KRS Chapter 17 to define terms and require criminal justice agencies to provide criminal history records information to requesting agencies when they are conducting a basic suitability or fitness assessment for federal or contractor employees under 5 U.S.C. sec. 9101; authorize the agency to request a fee of $25 for reimbursement of expenses related to the check from entities other than the Commonwealth; amend KRS 610.340, relating to juvenile justice records, to conform.

Amend KRS 67.767 to require the Secretary of State to prescribe standard forms for net profits, gross receipts, and payroll occupational tax returns; form an advisory committee to develop the forms; require the advisory committee to file the form with the Interim Joint Committee on Local Government for its November 2026 meeting; require the Secretary of State to file administrative regulations including the standard forms and electronic links; and require tax districts to accept the standard forms and the associated payments electronically on and after January 1, 2028.