42.0201 Office of the Controller. - Kentucky Statutes

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Page 1 of 2 42.0201 Office of the Controller. (1) There is created within the Finance and Administration Cabinet the Office of the Controller. (2) The Office of the Controller shall be headed by an executive director appointed by the secretary of the Finance and Administration Cabinet with the approval of the
Governor. The executive director shall function as the state controller, who shall be
a person qualified by education and experience for the position and held in high
professional esteem in the accounting community. (3) The state controller shall be the Commonwealth's chief accounting officer and shall be responsible for all aspects of accounting policies and procedures, financial
accounting systems, and internal accounting control policies and procedures. The
Office of the Controller shall establish guidelines for state personnel administration
on issues relating to paycheck distribution dates, assignment of data elements to
accurately report labor costs, assignment and tracking of actual expenditures by
code, and coverage issues relating to Social Security and Medicare. (4) The state controller; the executive director of the Office of Financial Management, Finance and Administration Cabinet; and the state budget director designated under
KRS 11.068 shall develop and maintain the Commonwealth's strategic financial
management program. (5) Executive directors and division directors appointed under this section shall be appointed by the secretary with the approval of the Governor. (6) There are established in the Office of the Controller the following organizational entities:
(a) The Office of Financial Management, which shall be headed by an executive director, shall have the duties and responsibilities established in KRS 42.410,
and shall serve as administrative staff to the Turnpike Authority of Kentucky.
The executive director shall serve as secretary to the authority; (b) The Office of Material and Procurement Services, which shall be headed by an executive director and shall have the duties established in KRS 42.024; (c) The Division of Local Government Services, which shall be headed by a division director and shall be responsible for:
1. Providing property valuation administrators with fiscal, personnel,
payroll, training, and other essential administrative support services; 2. Overseeing Kentucky's Social Security coverage program, including but
not limited to all aspects of FICA wage reporting for state government
and the Commonwealth's Social Security coverage agreement; 3. Serving as liaison between local governments and the federal Internal
Revenue Service and Social Security Administration; 4. Serving as the payroll and fiscal officer for the sheriff and clerk in
counties over seventy thousand (70,000) in population, disbursing
various reimbursements and expenditures to local governments and Page 2 of 2 serving as liaison and conduit for all court fees associated with report of
state money through the Circuit Courts; 5. Directing the federal employment tax program for state employees; and 6. Performing state government's duties relating to the county fee system
for local entities; (d) The Office of Statewide Accounting Services, headed by an executive director appointed by the secretary of the Finance and Administration Cabinet, subject
to the approval of the Governor. The executive director shall report directly to
the state controller. The office shall perform financial record keeping
functions at the state controller's direction, and shall be responsible for the
performance of the cabinet's functions outlined in KRS 45.305, 48.800, and
other related statutes. There is established within the Office of Statewide
Accounting Services the Division of Customer Resource Center, which shall
be headed by a division director appointed by the secretary pursuant to KRS
12.050 and who shall report to the executive director of the Office of
Statewide Accounting Services. The division shall be responsible for:
1. Providing a help desk for users of state government's financial and
procurement system, including state employee users and vendors and
payees of the Commonwealth who do, or would like to do, business with
the state; 2. Training state employees in the use of state government's financial and
procurement system; and 3. Assisting cabinet entities in improving the quality of their products and
processes; and (e) The Division of State Risk and Insurance Services, headed by a division director appointed by the secretary of the Finance and Administration Cabinet,
subject to the approval of the Governor. The director shall report directly to
the state controller. The division shall be responsible for procuring insurance
for all state-owned and state-operated facilities and vehicles. Effective: June 25, 2009
History: Amended 2009 Ky. Acts ch. 12, sec. 24, effective June 25, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 11, effective June 20, 2005. -- Amended 2000 Ky. Acts
ch. 5, sec. 5, effective July 14, 2000; and ch. 46, sec. 5, effective July 14, 2000. --
Amended 1998 Ky. Acts ch. 85, sec. 1, effective July 15, 1998. -- Created 1994 Ky.
Acts ch. 508, sec. 1, effective July 15, 1994.