| General Government\nOffice of State Budget Director |
| Actual\nFY 2024 | Actual\nFY 2025 | Revised\nFY 2026 | Recommended\nFY 2027 | Recommended\nFY 2028 |
| SOURCE OF FUNDS | | | | | |
| General Fund | | | | | |
| Regular Appropriation | 3,865,600 | 3,976,400 | 4,073,900 | 3,806,600 | 3,884,300 |
| State Salary and Compensation | | | | | |
| Allocation | 144,500 | 9,500 | 13,600\n(122,600) | | |
| Budget Reduction-General Fund | | | | | |
| Total General Fund | 4,010,100 | 3,985,900 | 3,964,900 | 3,806,600 | 3,884,300 |
| Restricted Funds | | | | | |
| Balance Forward | 568,423 | 678,423 | 788,400 | 637,000 | 363,000 |
| Non-Revenue Receipts | 110,000 | 110,000 | 110,000 | 110,000 | 110,000 |
| Total Restricted Funds | 678,423 | 788,423 | 898,400 | 747,000 | 473,000 |
| Federal Fund | | | | | |
| Balance Forward | 906,658,805 | 732,524,353 | 494,437,900 | 62,000 | |
| Current Receipts | (137,332,501) | (225,311,714) | | | |
| Non-Revenue Receipts | (36,732,157) | (12,704,269) | (494,313,800) | | |
| Total Federal Fund | 732,594,147 | 494,508,371 | 124,100 | 62,000 | |
| TOTAL SOURCE OF FUNDS | 737,282,671 | 499,282,694 | 4,987,400 | 4,615,600 | 4,357,300 |
| EXPENDITURES BY CLASS | | | | | |
| Personnel Costs | 3,644,860 | 3,468,547 | 3,935,100 | 3,889,400 | 3,896,400 |
| Operating Expenses | 342,033 | 324,722 | 353,300 | 363,200 | 371,900 |
| TOTAL EXPENDITURES | 3,986,893 | 3,793,269 | 4,288,400 | 4,252,600 | 4,268,300 |
| EXPENDITURES BY FUND SOURCE | | | | | |
| General Fund | 3,917,099 | 3,722,799 | 3,964,900 | 3,806,600 | 3,884,300 |
| Restricted Funds | | | 261,400 | 384,000 | 384,000 |
| Federal Fund | 69,794 | 70,471 | 62,100 | 62,000 | |
| TOTAL EXPENDITURES | 3,986,893 | 3,793,269 | 4,288,400 | 4,252,600 | 4,268,300 |
| EXPENDITURES BY UNIT | | | | | |
| Budget & Policy Analysis | 2,920,640 | 2,740,909 | 3,238,200 | 3,245,900 | 3,236,400 |
| Policy Research | 406,340 | 400,956 | 405,100 | 387,600 | 396,500 |
| Economic Analysis | 659,913 | 651,404 | 645,100 | 619,100 | 635,400 |
| TOTAL EXPENDITURES | 3,986,893 | 3,793,269 | 4,288,400 | 4,252,600 | 4,268,300 |
The Office of the State Budget Director, created in KRS 11.068, includes the Governor's Office for Policy and Management (GOPM), the Governor's Office for Policy Research (GOPR), and the Governor's Office for Economic Analysis (GOEA). Under the direction of the State Budget Director, these Offices serve as staff to the Governor, the Governor's Chief of Staff, the Secretary of the Cabinet, and the Secretary of the Finance and Administration Cabinet.
The Governor's Office for Policy and Management (GOPM) prepares the Executive Budget, the Governor's financial plan for Kentucky state government and submits it to the General Assembly by the tenth legislative day. The preparation of the budget includes the transmittal of information and necessary budget request forms and instructions to state agencies, assisting agencies in the preparation of their budget requests, analyzing the requests, and making recommendations to the Governor. The Governor's budget recommendation is prepared by GOPM and consists of several volumes of detailed financial and programmatic information that transparently presents the Governor's operating and capital budget decisions and provides substantial amounts of historical spending and revenue information. Following enactment of the budget by the General Assembly, GOPM prepares the Budget of the Commonwealth, another multiple set of volumes which compiles the entirety of the Commonwealth's enacted biennial budget. GOPM is also responsible for the budget execution requirements for the Executive branch in accordance with
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