Public Protection Claims and Appeals
Actual FY 2024Actual FY 2025Revised FY 2026Recommended FY 2027Recommended FY 2028
SOURCE OF FUNDS
General Fund
Regular Appropriation1,083,6002,215,7002,246,8002,093,8002,116,200
State Salary and Compensation Allocation29,300
Current Year Appropriation1,000,000
Budget Reduction-General Fund(67,400)
Total General Fund2,112,9002,215,7002,179,4002,093,8002,116,200
Restricted Funds
Balance Forward1,152,9561,427,2681,623,4001,191,1001,266,500
Current Receipts916,566941,490885,000885,000885,000
Non-Revenue Receipts500,000500,000
Total Restricted Funds2,069,5222,368,7582,508,4002,576,1002,651,500
Federal Fund
Balance Forward(12,800)
Current Receipts664,000282,203781,900771,900773,500
Total Federal Fund664,000282,203769,100771,900773,500
TOTAL SOURCE OF FUNDS4,846,4224,866,6615,456,9005,441,8005,541,200
EXPENDITURES BY CLASS
Personnel Costs1,430,9551,639,5082,008,6001,908,9001,949,800
Operating Expenses1,377,6401,290,1931,877,2001,886,4001,886,400
Grants Loans Benefits192,572242,920380,000380,000380,000
TOTAL EXPENDITURES3,001,1673,172,6204,265,8004,175,3004,216,200
EXPENDITURES BY FUND SOURCE
General Fund1,694,9132,132,2422,179,4002,093,8002,116,200
Restricted Funds642,254745,3741,317,3001,309,6001,326,500
Federal Fund664,000295,004769,100771,900773,500
TOTAL EXPENDITURES3,001,1673,172,6204,265,8004,175,3004,216,200
EXPENDITURES BY UNIT
Office of Claims and Appeals Administration1,555,1541,789,6312,136,0002,045,5002,086,400
Office of Claims and Appeals Reparations1,446,0131,382,9902,129,8002,129,8002,129,800
TOTAL EXPENDITURES3,001,1673,172,6204,265,8004,175,3004,216,200
The Office of Claims and Appeals was created in KRS 49.010. The Office consists of three separate and distinct administrative boards attached to the Office within the meaning of KRS 12:020: the Board of Tax Appeals, the Board of Claims and the Crime Victims Compensation Board.
The Board of Tax Appeals has exclusive jurisdiction to hear and resolve appeals arising from final rulings, orders, and determinations of any agency of state or county government relating to revenue and taxation.
The Board of Claims is the only forum through which a citizen may sue the state for alleged negligence. Payments to claimants of less than $5,000 are from funds of the state agency determined to be at fault, awards over $5,000 disbursed from appropriations from the General Fund (ANOC), and awards against the Transportation Cabinet distributed from the Road Fund. The maximum award on a single claim is $250,000 and there is a cap of $400,000 on multiple claims arising from the same incident.
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