9358c7b6-57c1-44a6-8891-7466b904500c_2026-28_Executive_Budget_-_Operating_Budget_-_Volume_I-artifacted.pdf — PaddleOCR-VL (Baidu)

	Personnel
	Workers' Compensation Benefits and Reserve
	Actual FY 2024	Actual FY 2025	Revised FY 2026	Recommended FY 2027	Recommended FY 2028
SOURCE OF FUNDS
Restricted Funds
Balance Forward	23,902,885	26,773,997	29,246,100	26,446,200	17,964,300
Current Receipts	21,567,298	21,727,876	21,702,500	16,000,000	16,000,000
Non-Revenue Receipts	(92,500)	(95,000)	(97,500)	(100,000)	(102,500)
Total Restricted Funds	45,377,684	48,406,873	50,851,100	42,346,200	33,861,800
TOTAL SOURCE OF FUNDS	45,377,684	48,406,873	50,851,100	42,346,200	33,861,800
EXPENDITURES BY CLASS
Personnel Costs	18,536,949	19,092,022	24,321,400	24,301,800	24,319,000
Operating Expenses	66,737	68,722	83,500	80,100	80,100
TOTAL EXPENDITURES	18,603,687	19,160,744	24,404,900	24,381,900	24,399,100
EXPENDITURES BY FUND SOURCE
Restricted Funds	18,603,687	19,160,744	24,404,900	24,381,900	24,399,100
TOTAL EXPENDITURES	18,603,687	19,160,744	24,404,900	24,381,900	24,399,100
EXPENDITURES BY UNIT
Workers' Compensation Benefits and Reserve	18,603,687	19,160,744	24,404,900	24,381,900	24,399,100
TOTAL EXPENDITURES	18,603,687	19,160,744	24,404,900	24,381,900	24,399,100

Created in 1990, the Workers' Compensation Benefits and Reserve is state government's self-insured Workers' Compensation program. The program provides coverage to the executive, legislative, and judicial branches of government, but excludes the Transportation Cabinet and all state universities. The program also covers the Kentucky Community and Technical College System, volunteer firefighters, volunteer ambulance personnel, and employees of some county clerk's or sheriff's offices when the county's population is 70,000 or more. Workers' Compensation includes a return-to-work program for injured employees, managed care, and a statewide safety program.

The revenue accruing to the program is derived from participating agencies based upon the claims history of the agency and the number of covered employees. Claims history is calculated based upon a three year running average.

Policy

The Governor's budget includes additional funding in the amount of $10,500 in fiscal year 2027 and $21,700 in fiscal year 2028 to fund a 2% salary increment in fiscal year 2027 and an additional 2% in fiscal year 2028.

285