Title VI, Financial Administration

entity under review. (1) The Commonwealth Office of the Ombudsman is hereby created as an office within the Auditor of Public Accounts. The Auditor shall appoint an executive director of the Commonwealth Office of the Ombudsman, who shall serve as the ombudsman and be responsible…

(1) Upon the expiration of the Auditor's term of office, the Auditor shall file a certification of the inventory of the office with the Secretary of State and shall deliver the inventory to the Auditor's successor. (2) In the event of a vacancy in the office of Auditor, the deput…

(1) The Auditor constitutes an agency independent of the administrative departments enumerated in KRS 12.020, it being the policy of the General Assembly to provide for the independent auditing of the accounts, financial transactions, and performance of all spending agencies of t…

Administration Cabinet. The Auditor shall audit annually the Commonwealth's Comprehensive Annual Financial Report, in accordance with generally accepted government auditing standards, and may at any other time the Auditor thinks necessary audit or examine the books, accounts, and…

entities -- Agreed-upon procedures engagement for county clerks and sheriffs - - Audit expenses. (1) (a) To determine whether any unauthorized, illegal, irregular, or unsafe handling or expenditure of revenue or other improper practice of financial administration has occurred and…

Expenses -- Review of private audit by Auditor. (1) The Auditor of Public Accounts shall be responsible for an annual audit of the funds contained in each school district cooperative, school district consortium, school district corporation, and any other entity formed by school d…

(1) The Auditor shall develop uniform standards and procedures for conducting, and uniform formats for reporting, all audits of county budgets and the accounts, books and papers of elected county or district officials performed under KRS 43.070(1)(a)1. and 2. or (1)(b) or 64.810.…

(1) The Auditor shall have access to and may examine all books, accounts, reports, vouchers, correspondence files, records, money and property of any state agency. Every officer or employee of any such agency having such records or property in his or her possession or under his o…

recommendation. (1) Immediately upon completion of each audit and investigation, except those provided for in KRS 43.035 or 43.070, the Auditor shall prepare a report of his or her findings and recommendations. He or she shall furnish one (1) copy of the report to the head of the…

(1) There is hereby created in the Auditor of Public Accounts office a scholarship program for economically disadvantaged students planning to major in accounting at Kentucky institutions of higher education agreeing to provide matching funds. (2) Up to four (4) students each yea…

(1) Any officer, employee, or contractor who prevents, attempts to prevent, or obstructs an audit, examination, or review by the Auditor or his or her agents, under the provisions of this chapter, into his or her official conduct, or the conduct or condition of the office in his …

As used in this chapter: (1) "Local government" means any city, county, urban-county government, consolidated local government, charter county government, or unified local government of the Commonwealth; (2) "Warrant" has the same meaning as in KRS 41.010; and (3) "Writing" or "w…

All claims upon the State Treasury that are authorized by law shall be paid when due by the State Treasurer to the person entitled to the amount claimed. The warrant for such payment shall be issued by the Finance and Administration Cabinet upon such proof of services performed o…

(1) Within three (3) working days after the first and fifteenth of each month, the sheriff, or any other public official with a claim payable from the State Treasury for duties performed in any court of the Court of Justice, shall make out the claim and have it certified by the j…

multiple claims -- Matching child support obligors and claimants -- Information on debts referred to Department of Revenue to be provided to State Treasurer. (1) No money shall be paid to any person on a claim against the state in his or her own right, or as an assignee of anothe…

When any allowance for mileage is made by the state, the number of miles shall be computed upon the route most usually traveled.

administrative regulations. (1) A passenger motor vehicle or vehicles may be purchased by the Finance and Administration Cabinet for the use of the Governor and the Lieutenant Governor. (2) Motor vehicles, including passenger motor vehicles, may be purchased by the Finance and Ad…

The Department of Military Affairs is hereby authorized to purchase from state funds motor trucks to be used in the carrying out of the functions of this department, and it is further provided that the Department of Military Affairs may acquire motor vehicles by gift or transfer …

immunity -- Eligibility of insurers. (1) Any state agency, as defined in KRS Chapter 12, may in its discretion, for the protection of the public and its employees, expend state funds to purchase policies of insurance of all kinds deemed advisable covering vehicles, including boat…

When any state officer, member of a state board or commission, or any subordinate officer, agent, or employee thereof is authorized by law to and does incur, in the discharge of his official duties, any expense incident to traveling in his own motor vehicle, the amount allowed fo…

Commonwealth to debt of that person owed to any federal, state, or local government. (1) Notwithstanding any other provision of the Kentucky Revised Statutes, and pursuant to the provisions of 31 U.S.C. sec. 3716(b) and (h)(1), the Finance and Administration Cabinet, at the reque…

Any person who violates any of the provisions of KRS 44.045 shall be fined not less than fifty dollars ($50) nor more than five hundred dollars ($500) for each offense.

As used in this chapter: (1) "Branch budget bill" shall have the same meaning as in KRS 48.010; (2) "Document" means any physical embodiment of information or ideas, regardless of form or characteristic, including electronic versions thereof; (3) "Warrant" means a printed or elec…

(1) The Capital Development Committee is created. The committee shall ensure the proper coordination of state government initiatives which impact the City of Frankfort and Franklin County government and are unique to the seat of state government. (2) The committee shall meet at l…

This chapter shall be known as the "Kentucky Model Procurement Code."

(1) This code shall be liberally construed and applied to promote its underlying purposes and policies. (2) The underlying purposes and policies of this code shall be: (a) To simplify, clarify, and modernize the law governing purchasing by the Commonwealth; (b) To permit the cont…

The Governor, the Chief Justice, and the Legislative Research Commission, or their designees may grant special authority for their budget units, during any fiscal year, to enter into contracts for capital outlay or for state printing, in anticipation of appropriations already mad…

(1) Unless displaced by the particular provisions of this code, the principles of law and equity, including the Uniform Commercial Code, the law merchant, and law relative to capacity to contract, agency, fraud, misrepresentation, duress, coercion, mistake, and bankruptcy, shall …

(1) This code shall apply to every expenditure of public funds by this Commonwealth and every payment by contingency fee under any contract or like business agreement, excepting only that this code shall not apply to contracts or like business agreements between the Commonwealth …

The Finance and Administration Cabinet, within budgetary limits fixed by any appropriations made by the General Assembly for such purpose, shall contract with the city of Frankfort for the provision by the city to state agencies located at the seat of government for fire and poli…

(1) This chapter shall apply to all insurance contracts purchased by the Commonwealth, except where the commissioner of insurance determines, with the concurrence of the secretary of Finance and Administration Cabinet, that: (a) An emergency exists; (b) Competition is not feasibl…

(1) Notwithstanding any other provision of law to the contrary, the Department for Local Government, the Department of Military Affairs, and the Kentucky Office of Homeland Security may enter into multiyear contracts, memoranda of agreement, memoranda of understanding, grant agre…

Every determination required by this code shall be in writing and based upon written findings of the public official making the determination. These determinations and written findings shall be retained in an official contract file in the office of the chief purchasing officer or…

As used in this code, unless the context requires otherwise: (1) "Business" means any corporation, partnership, individual, sole proprietorship, joint stock company, joint venture, or any other legal entity through which business is conducted; (2) "Change order" means a written o…

(1) Any department, board, commission, agency, advisory council, interstate compact, corporate body, or instrumentality of the Commonwealth of Kentucky applying for federal funds, aids, loans, or grants shall file a summary notification of the intended application with the Depart…

(1) The secretary of the Finance and Administration Cabinet shall have power and authority over, and may, except as otherwise expressly provided in this code, adopt regulations pursuant to KRS Chapter 13A and consistent with this code governing the purchasing, management, and con…

The secretary of the Finance and Administration Cabinet shall provide for the distribution of the cabinet's procurement activities and functions among the various bureaus within the cabinet.

regulations -- Disposal of state-owned real and personal property. (1) The Finance and Administration Cabinet shall serve as the central procurement and contracting agency of the Commonwealth. The cabinet shall: (a) Require all agencies to furnish an estimate of specific needs fo…

decrease in employee salaries. The pick up of employee pension contributions pursuant to Acts 1982, ch. 166, shall not be construed as either an increase or a decrease in the amount budgeted for employee salaries by the state or any other employer affected by Acts 1982, ch. 166.

Disposition of proceeds upon sale -- Restriction on purchase of body armor for service animal. (1) When an agency of Kentucky state government or a public university safety and security department organized pursuant to KRS 164.950 disposes of firearms or ammunition owned by that …

resident bidders. (1) Except as provided in KRS 45A.800 to 45A.835 and KRS Chapters 175, 176, 177, and 180, all rights, powers, duties, and authority relating to the procurement of supplies, services, and construction, and the management, control, warehousing, sale, and disposal …

(1) Prior to January 1, 1979, the secretary of the Finance and Administration Cabinet shall publish the initial state purchasing regulations in accordance with current Finance and Administration Cabinet policies and procedures. The initial regulations may be promulgated on an int…

The secretary of the Finance and Administration Cabinet shall maintain a close and cooperative relationship with the using agencies of the Commonwealth. Any using agency may at any time make recommendations concerning procurement to the secretary.

(1) The secretary of the Finance and Administration Cabinet may appoint advisory councils to assist him with respect to specifications and procurement in specific commodity areas as well as other matters within his authority. Advisory council members may consist of such qualified…

remit sales and use tax -- Exemption -- Applicability to foreign persons -- Administrative regulation. (1) As used in this section: (a) "Affiliate" means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with …

As used in KRS 45A.070 to 45A.180, unless the context in which they are used clearly requires a different meaning: (1) "Best value" means a procurement in which the decision is based on the primary objective of meeting the specific business requirements and best interests of the …

Except as otherwise authorized by law, all state contracts shall be awarded by: (1) Competitive sealed bidding, pursuant to KRS 45A.080; (2) Competitive negotiation, pursuant to KRS 45A.077, 45A.085, 45A.090, or 45A.180; (3) Noncompetitive negotiation, pursuant to KRS 45A.095; or…

for capital construction projects. (1) A public-private partnership delivery method may be utilized as provided in this section and administrative regulations promulgated thereunder. State contracts using this method shall be awarded by competitive negotiation. (2) A contracting …

(1) Contracts exceeding the amount provided by KRS 45A.100 shall be awarded by competitive sealed bidding, which may include the use of a reverse auction, unless it is determined in writing that this method is not practicable. Factors to be considered in determining whether compe…

(1) When, under administrative regulations promulgated by the secretary or under KRS 45A.180, the purchasing officer determines in writing that the use of competitive sealed bidding is not practicable, and except as provided in KRS 45A.095 and 45A.100, a contract may be awarded b…