| Finance and Administration |
| Actual FY 2024 | Actual FY 2025 | Revised FY 2026 | Recommended FY 2027 | Recommended FY 2028 |
|---|
| SOURCE OF FUNDS | | | | | |
|---|
| General Fund | | | | | |
|---|
| Regular Appropriation | 29,243,500 | 29,243,500 | 29,243,500 | 29,243,500 | 29,243,500 |
|---|
| Mandated Allotments | 3,553,400 | 3,500,000 | | | |
|---|
| Total General Fund | 32,796,900 | 32,743,500 | 29,243,500 | 29,243,500 | 29,243,500 |
|---|
| Restricted Funds | | | | | |
|---|
| Current Receipts | 1,121,157 | 1,015,692 | 1,702,500 | 1,702,500 | 1,702,500 |
|---|
| Total Restricted Funds | 1,121,158 | 1,015,692 | 1,702,500 | 1,702,500 | 1,702,500 |
|---|
| TOTAL SOURCE OF FUNDS | 33,918,058 | 33,759,192 | 30,946,000 | 30,946,000 | 30,946,000 |
|---|
| EXPENDITURES BY CLASS | | | | | |
|---|
| Personnel Costs | 6,136,171 | 6,023,115 | 5,419,700 | 5,419,700 | 5,419,700 |
|---|
| Operating Expenses | 27,199,340 | 27,153,883 | 24,710,500 | 24,710,500 | 24,710,500 |
|---|
| Grants Loans Benefits | 582,547 | 567,429 | 815,800 | 815,800 | 815,800 |
|---|
| TOTAL EXPENDITURES | 33,918,058 | 33,744,427 | 30,946,000 | 30,946,000 | 30,946,000 |
|---|
| EXPENDITURES BY FUND SOURCE | | | | | |
|---|
| General Fund | 32,796,900 | 32,728,735 | 29,243,500 | 29,243,500 | 29,243,500 |
|---|
| Restricted Funds | 1,121,158 | 1,015,692 | 1,702,500 | 1,702,500 | 1,702,500 |
|---|
| TOTAL EXPENDITURES | 33,918,058 | 33,744,427 | 30,946,000 | 30,946,000 | 30,946,000 |
|---|
| EXPENDITURES BY UNIT | | | | | |
|---|
| Public Defender Program | 6,103,261 | 5,988,851 | 5,386,700 | 5,386,700 | 5,386,700 |
|---|
| Witnesses | 65,400 | 97,367 | 90,000 | 90,000 | 90,000 |
|---|
| DUI Service Fees | 582,547 | 567,429 | 815,800 | 815,800 | 815,800 |
|---|
| Sheriffs Fees1 | 23,201,580 | 23,378,728 | 20,516,700 | 20,516,700 | 20,516,700 |
|---|
| County Clerks (Make Tax Bills) | 204,870 | 224,706 | 230,000 | 230,000 | 230,000 |
|---|
| Board Of Assessment Appeals | 34,325 | 19,850 | 40,000 | 40,000 | 40,000 |
|---|
| Fugitive From Justice | 1,382,274 | 1,320,537 | 1,498,300 | 1,498,300 | 1,498,300 |
|---|
| Jury Fund | 1,879,938 | 1,661,237 | 1,901,400 | 1,901,400 | 1,901,400 |
|---|
| Sheriffs Expense Allowance | 463,110 | 483,253 | 462,100 | 462,100 | 462,100 |
|---|
| Premium On Sheriffs' Bonds | 753 | 2,469 | 5,000 | 5,000 | 5,000 |
|---|
| TOTAL EXPENDITURES | 33,918,058 | 33,744,427 | 30,946,000 | 30,946,000 | 30,946,000 |
|---|
The County Costs program provides payment to local officials for the performance of functions required by state statutes. Payments under the County Costs program are statutorily mandated and are regarded as a necessary governmental expense.
KRS 31.185 requires the fiscal court or legislative body of an urban county government to annually appropriate twelve and one-half cents ($0.125) per capita of the population of the county as determined by the Council of Local Governments' most recent population statistics. The funds, which shall not lapse, shall be held in a special account to be administered by the Finance and Administration Cabinet, and shall be used to pay all court orders that have been entered into as a result of a needy defendant's motion for funding assistance. If the funds are depleted in any given year, any unpaid court orders will be paid as a judgment against the Commonwealth.
In accordance with KRS 421.015 and 421.250, circuit and district court clerks provide witnesses compensation with reimbursement being provided by the State Treasury upon claim accompanied by documentation.
The service fee imposed by KRS 189A.050 for persons convicted of driving under the influence of alcohol or other substances shall be disbursed among various state and local agencies to fund such programs as enforcement, indigent defense, and the traumatic brain injury trust fund.