Finance and Administration Controller
Actual FY 2024Actual FY 2025Revised FY 2026Recommended FY 2027Recommended FY 2028
SOURCE OF FUNDS
General Fund
Regular Appropriation8,737,4007,567,8007,404,4004,272,2005,653,700
State Salary and Compensation Allocation217,80013,200
Budget Reduction-General Fund(222,500)
Total General Fund8,955,2007,567,8007,195,1004,272,2005,653,700
Restricted Funds
Balance Forward16,540,70020,863,78126,577,3005,960,1005,134,100
Current Receipts16,240,11318,539,89116,052,90017,027,70017,027,700
Non-Revenue Receipts2,335,1142,346,152(18,989,900)3,248,2002,846,900
Total Restricted Funds35,115,92841,749,82423,640,30026,236,00025,008,700
TOTAL SOURCE OF FUNDS44,071,12849,317,62430,835,40030,508,20030,662,400
EXPENDITURES BY CLASS
Personnel Costs12,187,71913,125,71414,811,70014,629,10014,902,800
Operating Expenses9,331,6289,390,64510,063,60010,745,00010,754,700
Debt Service1,688,000224,000
TOTAL EXPENDITURES23,207,34722,740,35924,875,30025,374,10025,657,500
EXPENDITURES BY FUND SOURCE
General Fund8,955,2007,567,8007,195,1004,272,2005,653,700
Restricted Funds14,252,14715,172,55917,680,20021,101,90020,003,800
TOTAL EXPENDITURES23,207,34722,740,35924,875,30025,374,10025,657,500
EXPENDITURES BY UNIT
Controller4,514,3694,281,5565,278,5005,172,0005,223,300
Local Government Services974,8041,227,5831,446,0001,441,7001,466,000
Financial Management4,405,9524,356,3864,679,4004,602,7004,649,800
Procurement Services3,011,2633,758,4823,977,7003,988,1004,075,600
Customer Resource Center7,649,2666,478,6326,180,5006,870,9006,901,700
State Risk and Insurance Services2,651,6942,637,7203,313,2003,298,7003,341,100
TOTAL EXPENDITURES23,207,34722,740,35924,875,30025,374,10025,657,500

The Office of the Controller provides management for financial accounting control policies and procedures; financial accounting systems; debt management; state purchasing; administration of the Old-Age, Survivors, Disability and Hospital Insurance program; and functions relating to the county fee systems for local entities. The State Controller functions as the Commonwealth's Chief Accounting Officer and participates in the development and maintenance of the Commonwealth's strategic financial management program.

The Division of Local Government Services administers, for the benefit of state employees and political subdivisions within the Commonwealth, the Old Age and Survivors Insurance program under Section 218 of the federal Social Security Act. This program is responsible for ensuring that the social security obligations of the state and its political subdivisions are met. To fulfill this responsibility, the State Office for Social Security periodically visits each of the political subdivisions for a procedural, compliance, and fiscal audit pursuant to KRS 61.410-61.500. The Division also provides personnel, accounting, and other administrative services to counties through the County Costs, County Fees, and PVA programs.