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45.101 Expense accounts of state officers and employees -- Receipts -Authority to promulgate administrative regulations.
(1)
(2)
(3)
(4)
(5)
Except as otherwise provided by law, each state officer or employee who is
authorized by law to receive, from corporations or from the State Treasury or
from any fund appropriated out of the State Treasury, traveling or other
expenses incident to the discharge of official duties shall submit to the Finance
and Administration Cabinet information regarding the expenses and necessary
receipts as provided by administrative regulation promulgated by the Finance
and Administration Cabinet, provided that any expenses in excess of ten
dollars ($10) shall be accompanied by a receipt, unless the Finance and
Administration Cabinet increases the minimum expense amount for which a
receipt is required as provided in this section. The required information and
documentation shall be provided before the cabinet shall audit or pay the
expenses. The Finance and Administration Cabinet may promulgate an
administrative regulation to increase the minimum expense amount for which a
receipt is required, not to exceed twenty-five dollars ($25). The Finance and
Administration Cabinet may rely on a preaudit performed by the budget unit as
a basis for issuing a warrant.
The Finance and Administration Cabinet may promulgate administrative
regulations to permit budget units to contract with airlines, railroads, hotels, or
other companies for services to a group of their employees while on official
travel status. The expenses are to be submitted to the Finance and
Administration Cabinet on forms prescribed by the Finance and Administration
Cabinet before the cabinet shall audit or pay the expenses.
The Finance and Administration Cabinet may promulgate administrative
regulations to permit state officers or employees to assign their claim for
reimbursement of travel expenses to airline, railroad, hotel, or other companies
in payment of services rendered as provided for in subsections (1) and (2) of
this section.
Each state officer or employee who by reason of the duties assigned to the
officer's or employee's office is required to be at the state capital for the
majority of the time, or who has an office located at the state capital, shall not
be permitted to charge for expenses except from the state capital to the place
where the business the officer or employee is transacting is to be transacted,
and from that place back to the state capital, and each officer or employee who
is assigned to duty at some place other than the state capital shall only be
permitted to charge to the state such expenses as are incurred in going from
that place to the place where the business is transacted, and returning.
Expenses in going from the state capital or the place where the officer or
employee is assigned to duty to the officer's or employee's real place of
residence, or in return therefrom, shall not be allowed unless it is shown that it
was necessary for the officer or employee to make the trip in the discharge of
business for the state.
The Finance and Administration Cabinet may promulgate administrative
regulations to permit the payment of travel and other expenses incidental to the
official activities of formally organized groups sponsored by or otherwise
representing state agencies. The payment may be made direct to service
(6)
(7)
establishments in the manner set forth in subsection (3) of this section, by an
inter-account bill between budget units, or by reimbursement to the official or
other employee who has been designated as the officer-in-charge of the
organized group. If it is necessary that one (1) or more state employees or
officials travel with the group, their expenses may be included in the total
expenses for the group.
The Finance and Administration Cabinet may promulgate administrative
regulations allowing heads of budget units to establish imprest cash funds for
reimbursement of travel expenses.
Except as provided in KRS Chapter 6, but the provisions of any other laws to
the contrary notwithstanding, and in lieu of the reimbursement of travel and
other incidental expenses authorized by subsection (1) of this section, the
Finance and Administration Cabinet may promulgate administrative regulations
to provide for the payment of a fixed expense allowance per day to be
established by the secretary of the Finance and Administration Cabinet, plus
necessary travel expenses, to each state officer or employee who is authorized
by law to be reimbursed for expenses incurred in the discharge of official
duties. This payment shall be made from an appropriation for this purpose to a
budget unit of a branch of government.
Effective:May 30, 1997
History: Amended 1997 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 16, effective May
30, 1997. -- Created 1982 Ky. Acts ch. 450, sec. 42, effective July 1, 1983.
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