Kentucky Revised Statutes
Includes enactments through the 2025 Regular Session
Chapter titles, centered headings, section catchlines, and explanatory notes are for informational purposes only and do not constitute any part of the law. For general laws governing construction of statutes, see KRS Chapter 446.
The KRS database was last updated on 05/30/2025
.005 Public accountability for funds or assets recovered by duly elected statewide constitutional officers through judgment or settlement -- Applicability of Open Records and Open Meetings Laws -- Administration and disbursement of trust funds or assets by Office of the Controller -- Exceptions -- Costs of litigation -- Limitation regarding constitutional challenge.
.010 Definitions for chapter.
.020 Continuous financial planning.
.025 Tax dollars not to be used to advocate for or against public question on ballot.
.027 Appropriations not to be used by state official or agency to challenge constitutionality -- Limited exceptions -- Attorney General sole named respondent in challenge to this section.
.030 Preparation of branch budget recommendations -- Legislative assistance to judicial branch.
.040 Budget forms -- Projections of actuarially required contribution rates -- Executive branch assistance in preparation of budgets.
.050 Submission of budget unit requests.
.060 Governor-elect and statewide constitutional officers-elect to be informed.
.100 Submission of branch budget recommendations.
.110 Contents of branch budget recommendations.
.111 Governor to include in executive budget recommendation a recommended program for rental of space costing more than $200,000 annually -- Restriction on certain leases -- Exception.
.112 Repealed, 2012.
.115 Preliminary revenue estimates and official revenue estimates required by KRS 48.120 to be developed by consensus forecasting group -- Revision of official revenue estimates -- Threshold for implementation of enacted budget reduction plan.
.117 Repealed, 2009
.120 Preliminary and official revenue estimates to be provided by Office of State Budget Director -- Appropriations to be based on official revenue estimates.
.130 Budget reduction plan for revenue shortfall of five percent or less to be included in each enacted branch budget bill -- Shortfalls over five percent require legislative action.
.140 Surplus expenditure plan to be included in each enacted branch budget bill -- Surplus in excess of two and one-half percent to accrue to surplus account.
.150 Appropriations to address unexpected emergencies and contingencies.
.160 State matching for federal funds.
.165 Restrictions as to "necessary government expense" or items without specified dollar amounts.
.170 Additional information.
.180 Financial information submitted as part of executive branch budget request.
.185 Area development fund recommendations.
.190 Repealed, 2009.
.192 Commonwealth postsecondary prepaid tuition trust fund recommendations.
.195 Financial information on salaries and on filing fees and costs to be submitted as part of the judicial branch budget recommendation -- Treatment of salaries in judicial branch budget bill.
.200 Printing of budget recommendations -- Copies for General Assembly members and clerks.
.210 Assistance to General Assembly by representatives of each branch of government.
.300 Adoption of branch budget bills -- Separate branch budget bill required for Transportation Cabinet -- Enactment of biennial highway construction plan.
.310 Operation of budget bill.
.311 Structure of branch budget bills -- Severability of provisions.
.312 Duplicate appropriations.
.313 Status of totals and subtotals -- Priority of individual appropriations -- Correction of erroneous totals and subtotals.
.315 Transfer of agency, special, and other funds to general fund in budget bill.
.316 Temporary suspension or modification of statutory provisions due to conflict with provisions of budget bill.
.400 Office of State Budget Director to monitor financial condition of Commonwealth -- Quarterly reports -- Notification of actual or anticipated surplus or decrease in tax receipts.
.500 Interpretation of branch budget bills -- Legislative review.
.600 Appropriation reductions in accordance with budget reduction plans upon actual or official revenue estimate shortfall of five percent or less.
.605 Revision of allotments within appropriations.
.610 Schedule of quarterly allotments of appropriations.
.620 Revision of allotment schedule.
.630 Allotment of unbudgeted appropriation -- Legislative committee review -- Use of unanticipated restricted or federal funds -- Exemptions.
.700 General fund -- Surplus fund account.
.705 General fund -- Budget reserve trust fund account.
.710 Road fund -- Surplus fund account.
.715 Emergency disaster relief account.
.720 Lapse of appropriated general or road fund debt service for canceled projects and excess amounts.
.730 Required notifications by state agency when declining entitlement to federal funds.
.800 Fiscal reporting to branches of government -- Annual financial and program status reports.
.810 Strategic plan -- Progress report -- Methodology -- Training course -- Electronic database.
.950 Continuous budget information system -- Contents -- Responsibility for.
.955 System to be prescribed by Legislative Research Commission -- Data germane to appropriations to be included -- Schedule for transmission of information -- Availability of data -- Reports.
.960 Conflicting provisions superseded -- Electronic imprint data as additional data -- Ownership of data.