| Personnel |
| State Salary and Compensation Fund |
| Actual FY 2024 | Actual FY 2025 | Revised FY 2026 | Recommended FY 2027 | Recommended FY 2028 |
| SOURCE OF FUNDS | | | | | |
| General Fund | | | | | |
| Regular Appropriation | 5,307,000 | | | | |
| State Salary and Compensation Allocation | (70,658,800) | (1,500,000) | (1,500,000) | | |
| Special Appropriation | 65,351,800 | | | | |
| Continuing Approp.-General Fund | | 3,000,000 | 1,500,000 | | |
| Other | 3,000,000 | | | | |
| Total General Fund | 3,000,000 | 1,500,000 | | | |
| Restricted Funds | | | | | |
| Non-Revenue Receipts | | | | | |
| Total Restricted Funds | | | | | |
| Road Fund | | | | | |
| Regular Appropriation | 1,129,000 | | | | |
| State Salary and Compensation Allocation | (12,510,400) | | | | |
| Special Appropriation | 11,381,400 | | | | |
| Total Road Fund | | | | | |
| TOTAL SOURCE OF FUNDS | 3,000,000 | 1,500,000 | | | |
| EXPENDITURES BY CLASS | | | | | |
| Grants Loans Benefits | | | | | |
| TOTAL EXPENDITURES | | | | | |
| EXPENDITURES BY FUND SOURCE | | | | | |
| General Fund | | | | | |
| Restricted Funds | | | | | |
| TOTAL EXPENDITURES | | | | | |
| EXPENDITURES BY UNIT | | | | | |
| State Salary and Compensation Fund | | | | | |
| TOTAL EXPENDITURES | | | | | |
The State Salary and Compensation Fund is a statewide pool to provide the additional funds necessary for 2023-2024 employer contributions of state agency health insurance benefits. House Bill 6 from the 2024 Regular Session of the General Assembly included funding for fiscal year 2025 and fiscal year 2026 for state employee pay raises in the information technology job series pursuant to the completed analysis by the Personnel Cabinet within their job classification review process. The General Fund in fiscal year 2025 and fiscal year 2026 of $1,500,000 each fiscal year was transferred from the General Fund appropriation of $200,000,000 in fiscal year 2024 set out in 2022 Ky. Acts ch. 199, Part I, N., 1.
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