Title VI, Financial Administration

There is hereby created in the general fund of the State Treasury a surplus fund account subject to the following terms and conditions: (1) It shall contain all surplus tax receipts accruing to the general fund as provided by KRS 48.140(3); (2) Except as provided in KRS 48.705, i…

(1) A budget reserve trust fund account is hereby created in the general fund, pursuant to KRS 45.305. The budget reserve trust fund account shall be funded through direct appropriations, and surplus amounts as provided in subsection (2) of this section. Moneys in the account sha…

There is hereby created in the road fund of the State Treasury a surplus fund account subject to the following terms and conditions: (1) It shall contain all surplus tax receipts accruing to the road fund as provided by KRS 48.140(3); (2) It shall contain all funds lapsed from mo…

(1) An emergency disaster relief account is hereby created in the road fund. (2) The account shall contain moneys directly appropriated by the General Assembly from the road fund. (3) Moneys in the emergency disaster relief account shall only be expended on projects specifically …

projects and excess amounts. In the event that any authorized capital construction or equipment purchase projects are canceled, or if conditions imposed by any branch budget bill are not met, any appropriated general or road fund debt service for those projects shall remain unall…

funds. No state agency entitled to federal funds which would represent one hundred percent (100%) of the cost of a program in which the state participates shall decline to accept or receive that entitlement without notification to the state budget director and the Interim Joint C…

program status reports. The Finance and Administration Cabinet shall prepare and submit to each branch of government: (1) Within ten (10) days after the close of each month copies of the accounts of the budget units of that branch of government with the appropriations and allotme…

Electronic database. Each cabinet, the Department for Local Government, the Department of Military Affairs, and the Commonwealth Office of Technology shall develop and submit a four (4) year strategic plan to meet the broad goals outlined by the Governor and shall submit an elect…

(1) In order to effectuate the constitutional power and duty of the General Assembly to raise and appropriate revenue and approve and adopt a balanced budget, and in order that members and committees of the General Assembly and the Legislative Research Commission may be informed …

germane to appropriations to be included -- Schedule for transmission of information -- Availability of data -- Reports. (1) The Legislative Research Commission, or its designee, shall prescribe standard electronic and print forms, records, data elements, guidelines, and instruct…

data -- Ownership of data. (1) KRS 48.950 and 48.955 shall supersede all other provisions in law which may be in conflict, including but not limited to KRS Chapters 6, 7, 11, 12, 15, 18 and 18A, 27A, 42, 43, 44, 45, 46, 47, 48, 56, 58, 131, 152, 157, 164, 171, 174, and 177. (2) D…

Executive director -- Powers and duties -- Crime Victims Compensation Board -- Trauma-informed training -- Requirement. (1) The Office of Claims and Appeals is created within the Public Protection Cabinet and shall constitute a statutory administrative office of the state governm…

Compensation Board, and Board of Claims -- Required training. (1) (a) As used in this section and KRS 49.220, "revenue and taxation agency" means and includes any agency of state or county government that issues final rulings, orders, or determinations affecting revenue and taxat…

49.020(5). KRS 49.040 to 49.180 shall apply to the power and authority of the Board of Claims outlined in KRS 49.020(5).

Hearing officers -- Official records -- Agreed judgment or dismissal if settlement reached. (1) Regardless of any provision of law to the contrary, the jurisdiction of the Board of Claims is exclusive, and a single claim for the recovery of money or a single award of money shall …

traffic control devices. (1) The Board of Claims created by KRS 49.010 is hereby vested with full power, authority, and jurisdiction to investigate, hear proof, and compensate persons for damages sustained to either person or property as a proximate result of negligence on the pa…

It is the intention of the General Assembly to provide the means to enable a person negligently injured by the Commonwealth, any of its cabinets, departments, bureaus, or agencies, or any of its officers, agents, or employees while acting within the scope of their employment by t…

for purposes of KRS 49.060 -- Jurisdiction of Board of Claims -- Sovereign immunity -- Exposure to asbestos claims. (1) For purposes of KRS 49.060, state institutions of higher education under KRS Chapter 164 are agencies of the state. (2) The Board of Claims shall have primary a…

(1) Hearings involving claimants who are residents of the Commonwealth shall be conducted in the county wherein the claim accrues, provided, however, that the parties may, with the approval of the Board of Claims, agree upon a place not within such county for the conduct of heari…

-- Hearings on contested claims of $2,500 or more -- Order -- Filing fee. (1) The Board of Claims may require affected state agencies to investigate claims and the incidents on which they are based and to furnish to the board and the claimant in writing the facts learned by inves…

The attorneys appointed by the Governor to represent the Commonwealth's cabinets, departments, bureaus, agencies, or officers, agents, or employees thereof may present any opposition the Commonwealth or any of its cabinets, departments, bureaus, agencies, or officers, agents, or …

General, or attorneys appointed by Governor -- Payment of awards -- Operating costs paid out of general fund. (1) The assistant Attorneys General or attorneys appointed by the Governor to represent the Commonwealth's cabinets, departments, agencies or employees, agents, or office…

(1) All claims must be filed with the board within one (1) year from the time the claim for relief accrued. (2) The claim for relief shall be deemed to accrue at the time of the negligent act with regard to property damage. (3) The claim for relief for personal injury shall be de…

(1) An award shall be made only after consideration of the facts surrounding the matter in controversy, and no award shall be made unless the Board of Claims is of the opinion that the damage claimed was caused by such negligence on the part of the Commonwealth or its agents as w…

Orders, awards, and judgments of the Board of Claims may be enforced by filing in the office of the clerk of the Franklin Circuit Court an authenticated copy of the order, award, or judgment, which, when ordered entered by the judge of the court, shall be entered on the order boo…

(1) Appeals may be taken by a state agency from all awards of the Board of Claims where the amount in controversy, exclusive of interest and costs, is more than two thousand five hundred dollars ($2,500). Appeals shall be taken to the Circuit Court of the county wherein the heari…

Appeals may be taken to the Court of Appeals under the same conditions and under the same practice as appeals are taken from judgments in civil causes rendered by the Circuit Court, but no motion for a new trial or bill of exceptions shall be necessary. The Court of Appeals shall…

(1) Any action prosecuted to award, judgment, or final decision, including dismissal, under the provisions of KRS 49.040 to 49.180 shall preclude the right of a claimant to sue the Commonwealth, its cabinets, departments, bureaus, and agencies, and its officers, agents, or employ…

No claim shall be brought before the Board of Claims unless the value of the total amount of damages claimed therein is two hundred fifty dollars ($250) or greater.

49.020(1). KRS 49.200 to 49.250 shall apply to the power and authority of the Board of Tax Appeals outlined in KRS 49.020(1).

The Board of Tax Appeals shall maintain the following records: (1) A register wherein the board shall enter by its title any proceedings appealed to it according to the date of its commencement. Thereafter, until after entry of the board's opinion and final order, there shall be …

The Board of Tax Appeals may hold hearings at any location within the Commonwealth, with a view to securing opportunity to taxpayers to appear before it with as little inconvenience and expense as practicable. When any member or employee of the board is attending hearings at any …

revenue and taxation agencies -- Appeals to board -- Procedure. (1) The Board of Tax Appeals is vested with exclusive jurisdiction to hear and determine appeals from final rulings, orders, and determinations of any revenue and taxation agency affecting revenue and taxation. Admin…

Exception -- Appeal procedure. (1) The Board of Tax Appeals shall maintain the official record of the appeal, including evidence entered into the record at a hearing on the appeal, and the final action taken on each appeal. All records of proceedings shall be public records, exce…

Refund. (1) The final orders of the Board of Tax Appeals shall be binding upon all parties until changed or modified by the courts of this state. If no appeal to the courts is prosecuted, the final order of the board shall constitute a final determination. (2) If the board finds …

of tax. (1) Any party aggrieved by any final order of the Board of Tax Appeals, except on appeals from a county board of assessment appeals, may appeal to the Franklin Circuit Court or to the Circuit Court of the county in which the party aggrieved resides or conducts his place o…

Compensation Board outlined in KRS 49.020. KRS 49.270 to 49.490 shall apply to the power and authority of the Crime Victims Compensation Board outlined in KRS 49.020.

The General Assembly hereby declares that it serves a public purpose and is of benefit to the state to indemnify those needy persons who are innocent victims of criminal acts and who suffer bodily or psychological injury or death as a consequence thereof. Such persons or their de…

As used in KRS 49.270 to 49.490: (1) "Child" means any person less than eighteen (18) years of age; (2) "Claimant" means any of the following claiming compensation under KRS 49.270 to 49.490: a victim, a dependent of a deceased victim, a third person other than a collateral sourc…

operation of statute. (1) "Victim" shall also include nonresidents of this state who suffer losses as a direct result of criminal acts occurring within this state. (2) This section shall be operative only during those time periods during which the Crime Victims Compensation Board…

In addition to the powers and authority outlined in KRS 49.020, the Crime Victims Compensation Board has the power and duty to: (1) Promulgate, amend, and repeal suitable administrative regulations to carry out the provisions and purposes of KRS 49.270 to 49.490, including admini…

(1) Except as provided in subsection (2) of this section, the following persons shall be eligible for awards pursuant to KRS 49.270 to 49.490: (a) A victim of criminally injurious conduct; (b) A surviving family member or personal representative of a victim of criminally injuriou…

A person who suffers personal injury as a result of conduct in violation of KRS 532.031 is a victim of criminally injurious conduct as defined in KRS 49.280 and is eligible for awards pursuant to KRS 49.270 to 49.490. Effective:June 29, 2017

Exemptions. (1) A claim form may be filed by a person eligible to receive an award, as provided in KRS 49.310 or, if the person is a minor, by his or her parent or guardian. (2) Claims shall be filed with the board in accordance with the administrative regulations promulgated by …

Expenses of hearings outside offices -- Order -- Appeal. (1) A claim, when accepted for filing, shall be assigned by the executive director of the Office of Claims and Appeals to an investigator for investigation. All claims arising from the death of an individual as a direct res…

Following the initial filing of a claim, if a claimant or victim does not take any further steps as may be necessary to support or perfect the claim as may be required by the Crime Victims Compensation Board within ninety (90) days after a requirement is made by the board, the cl…