Special Purpose Governmental Entities (SPGEs), which include most public libraries, are required to perform audits or attestation engagements in compliance with KRS 65A.030 and submit them to the Department for Local Government per their guidance. The public library should upload the final audit or attestation engagement to the DLG SPGE Portal as a PDF file within 15 days of receipt.
SPGEs are required to comply with KRS 65A.030 to receive funds from Kentucky governmental agencies. KDLA will obtain compliance data for public libraries from the DLG SPGE Portal, as per KRS 171.180. KDLA cannot disburse grants, state aid, and other funding to noncompliant public libraries.
Libraries with extenuating circumstances that affect their ability to meet the requirements in KRS 65A.030 should contact the DLG for guidance. Library boards having difficulty retaining a CPA may contact their Regional Library Consultant for a list of firms that have completed audits or attestation engagements for other SPGEs.
Revised July 13, 2026