AN ACT relating to local government.

SB 148 amends Kentucky law to clarify procedures for county clerks and sheriffs establishing branch offices in large counties (over 750 square miles). It specifies that branch offices can only be located in incorporated or unincorporated cities (not the county seat), require fiscal court approval, and mandate all records be kept at the county seat. The bill also details that branch office expenses, including deputy salaries, are covered under existing county budget processes, and the sheriff/county clerk remains financially responsible for all funds collected there. This is a technical adjustment to existing administrative rules, not a new policy.