{"data":{"id":"us-ky/krs-42.0201","jurisdiction":"us-ky","citation":"KRS 42.0201","heading":"Office of the Controller.","body":"(1) There is created within the Finance and Administration Cabinet the Office of the\nController.\n(2) The Office of the Controller shall be headed by an executive director appointed by\nthe secretary of the Finance and Administration Cabinet with the approval of  the\nGovernor. The executive director shall function as the state controller, who shall be\na person qualified by education and experience for the position and held in high\nprofessional esteem in the accounting community.\n(3) The state controller shall be t he Commonwealth's chief accounting officer and shall\nbe responsible for all aspects of accounting policies and procedures, financial\naccounting systems, and internal accounting control policies and procedures. The\nOffice of the Controller shall establish g uidelines for state personnel administration\non issues relating to paycheck distribution dates, assignment of data elements to\naccurately report labor costs, assignment and tracking of actual expenditures by\ncode, and coverage issues relating to Social Security and Medicare.\n(4) The state controller; the executive director of the Office of Financial Management,\nFinance and Administration Cabinet; and the state budget director designated under\nKRS 11.068 shall develop and maintain the Commonwealth's strategi c financial\nmanagement program.\n(5) Executive directors and division directors appointed under this section shall be\nappointed by the secretary with the approval of the Governor.\n(6) There are established in the Office of the Controller the following organ izational\nentities:\n(a) The Office of Financial Management, which shall be headed by an executive\ndirector, shall have the duties and responsibilities established in KRS 42.410,\nand shall serve as administrative staff to the Turnpike Authority of Kentucky.\nThe executive director shall serve as secretary to the authority;\n(b) The Office of Material and Procurement Services, which shall be headed by\nan executive director and shall have the duties established in KRS 42.024.\nThere are established within the Off ice of Material and Procurement Services\nthe following organizational entities:\n1. The Division of Professional Services and Training, which shall be\nheaded by a division director who is appointed by the secretary of the\nFinance and Administration Cabinet pursuant to KRS 12.050, and who\nshall report to the executive director; and\n2. The Division of Contract Management, which shall be headed by a\ndivision director who is appointed by the secretary of the Finance and\nAdministration Cabinet pursuant to KRS 12.050, and who shall report to\nthe executive director;\n(c) The Division of Local Government Services, which shall be headed by a\ndivision director and shall be responsible for:\n1. Providing property valuation administrators with fiscal, personnel,\npayroll, training, and other essential administrative support services;\n2. Overseeing Kentucky's Social Security coverage program, including but\nnot limited to all aspects of FICA wage reporting for state government\nand the Commonwealth's Social Security coverage agreement;\n3. Serving as liaison between local governments and the federal Internal\nRevenue Service and Social Security Administration;\n4. Serving as the payroll and fiscal officer for the sheriff and clerk in\ncounties over seventy thousand (70,000) in population, disbursing\nvarious reimbursements and expenditures to loca l governments and\nserving as liaison and conduit for all court fees associated with report of\nstate money through the Circuit Courts;\n5. Directing the federal employment tax program for state employees; and\n6. Performing state government's duties relating to the county fee system\nfor local entities;\n(d) The Office of Statewide Accounting Services, headed by an executive director\nappointed by the secretary of the Finance and Administration Cabinet, subject\nto the approval of the Governor. The executive direc tor shall report directly to\nthe state controller. The office shall perform financial record keeping\nfunctions at the state controller's direction, and shall be responsible for the\nperformance of the cabinet's functions outlined in KRS 45.305, 48.800, and\nother related statutes. There is established within the Office of Statewide\nAccounting Services the Division of Customer Resource Center, which shall\nbe headed by a division director appointed by the secretary pursuant to KRS\n12.050 and who shall report to  the executive director of the Office of\nStatewide Accounting Services. The division shall be responsible for:\n1. Providing a help desk for users of state government's financial and\nprocurement system, including state employee users and vendors and\npayees of the Commonwealth who do, or would like to do, business with\nthe state;\n2. Training state employees in the use of state government's financial and\nprocurement system; and\n3. Assisting cabinet entities in improving the quality of their products and\nprocesses; and\n(e) The Division of State Risk and Insurance Services, headed by a division\ndirector appointed by the secretary of the Finance and Administration Cabinet,\nsubject to the approval of the Governor. The director shall report directly to\nthe state controller and shall have the duties specified in KRS 42.0651.","path":["KRS Chapter 42"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45183","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:01Z","sha256":"6dafb281803698b3fc2f7bbb42077602a2f0103d994cb8c6606fb37029363d03","source_id":"us-ky","stale":false,"prev":"us-ky/krs-42.020","next":"us-ky/krs-42.021"},"notice":"GroundRules: Original legal text. Not legal advice."}