KRS 45.231: Payment of prior year claims.

(1) Any claim against any agency, department, or budget unit not presented or

encumbered for payment within the fiscal year in which the obligation was incurred

may, after determination by the secretary of the Finance and Administration

Cabinet, be found to be a valid claim against the Commonwealth, and may be

authorized for payment out of the appropriation for the prior year claims, provided

that the agency, department, or budget unit had an available balance sufficient to

pay the obligation at the close of th e fiscal year in which the obligation was

incurred. All claims authorized to be paid under this section shall be limited to

those incurred during the two (2) preceding fiscal years, and the total of such claims

paid for any one (1) agency, department, or b udget unit shall not exceed the

available balance remaining to the credit of such agency, department, or budget unit

at the close of the fiscal year in which the obligations were incurred.

(2) Any claim incurred against any revolving, trust or agency fund account of any

department or agency and authorized to be paid under subsection (1) of this section

shall be charged against the current balance to the credit in such revolving, trust or

agency fund account, and not the general expenditure fund.