{"data":{"id":"us-ky/krs-45.101","jurisdiction":"us-ky","citation":"KRS 45.101","heading":"Expense accounts of state officers and employees -- Receipts -- Authority to","body":"promulgate administrative regulations.\n(1) Except as otherwise provided by law, each state officer or employee who is\nauthorized by law to receive, from corporations or f rom the State Treasury or from\nany fund appropriated out of the State Treasury, traveling or other expenses\nincident to the discharge of official duties shall submit to the Finance and\nAdministration Cabinet information regarding the expenses and necessary  receipts\nas provided by administrative regulation promulgated by the Finance and\nAdministration Cabinet, provided that any expenses in excess of ten dollars ($10)\nshall be accompanied by a receipt, unless the Finance and Administration Cabinet\nincreases the minimum expense amount for which a receipt is required as provided\nin this section. The required information and documentation shall be provided\nbefore the cabinet shall audit or pay the expenses. The Finance and Administration\nCabinet may promulgate an  administrative regulation to increase the minimum\nexpense amount for which a receipt is required, not to exceed twenty -five dollars\n($25). The Finance and Administration Cabinet may rely on a preaudit performed\nby the budget unit as a basis for issuing a warrant.\n(2) The Finance and Administration Cabinet may promulgate administrative\nregulations to permit budget units to contract with airlines, railroads, hotels, or\nother companies for services to a group of their employees while on official travel\nstatus. The expenses are to be submitted to the Finance and Administration Cabinet\non forms prescribed by the Finance and Administration Cabinet before the cabinet\nshall audit or pay the expenses.\n(3) The Finance and Administration Cabinet may promulgate adminis trative\nregulations to permit state officers or employees to assign their claim for\nreimbursement of travel expenses to airline, railroad, hotel, or other companies in\npayment of services rendered as provided for in subsections (1) and (2) of this\nsection.\n(4) Each state officer or employee who by reason of the duties assigned to the officer's\nor employee's office is required to be at the state capital for the majority of the time,\nor who has an office located at the state capital, shall not be permitted to  charge for\nexpenses except from the state capital to the place where the business the officer or\nemployee is transacting is to be transacted, and from that place back to the state\ncapital, and each officer or employee who is assigned to duty at some place  other\nthan the state capital shall only be permitted to charge to the state such expenses as\nare incurred in going from that place to the place where the business is transacted,\nand returning. Expenses in going from the state capital or the place where th e\nofficer or employee is assigned to duty to the officer's or employee's real place of\nresidence, or in return therefrom, shall not be allowed unless it is shown that it was\nnecessary for the officer or employee to make the trip in the discharge of busines s\nfor the state.\n(5) The Finance and Administration Cabinet may promulgate administrative\nregulations to permit the payment of travel and other expenses incidental to the\nofficial activities of formally organized groups sponsored by or otherwise\nrepresenting state agencies. The payment may be made direct to service\nestablishments in the manner set forth in subsection (3) of this section, by an inter -\naccount bill between budget units, or by reimbursement to the official or other\nemployee who has been designa ted as the officer-in-charge of the organized group.\nIf it is necessary that one (1) or more state employees or officials travel with the\ngroup, their expenses may be included in the total expenses for the group.\n(6) The Finance and Administration Cabinet may promulgate administrative\nregulations allowing heads of budget units to establish imprest cash funds for\nreimbursement of travel expenses.\n(7) Except as provided in KRS Chapter 6, but the provisions of any other laws to the\ncontrary notwithstanding, an d in lieu of the reimbursement of travel and other\nincidental expenses authorized by subsection (1) of this section, the Finance and\nAdministration Cabinet may promulgate administrative regulations to provide for\nthe payment of a fixed expense allowance per day to be established by the secretary\nof the Finance and Administration Cabinet, plus necessary travel expenses, to each\nstate officer or employee who is authorized by law to be reimbursed for expenses\nincurred in the discharge of official duties. This payment shall be made from an\nappropriation for this purpose to a budget unit of a branch of government.","path":["KRS Chapter 45"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=22180","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:04Z","sha256":"32814a75e36d5b84a7e38ee1fee2a2b593f1fdef49fbbbe766c0de2fde7d003b","source_id":"us-ky","stale":false,"prev":"us-ky/krs-45.100","next":"us-ky/krs-45.110"},"notice":"GroundRules: Original legal text. Not legal advice."}