005. Public accountability for funds or assets recovered by duly elected statewide constitutional officers through judgment or settlement -- Applicability of Open Records and Open Meetings Laws -- Administration and disbursement of trust funds or assets by Office of the Controller -- Exceptions -- Costs of litigation -- Limitation regarding constitutional challenge.

010. Definitions for chapter.

020. Continuous financial planning.

Pre-Session Preparation of Requests

030. Preparation of branch budget recommendations -- Legislative assistance to judicial branch.

040. Budget forms -- Executive branch assistance in preparation of budgets.

050. Submission of budget unit requests.

060. Governor-elect and statewide constitutional officers-elect to be informed.

Branch Budget Recommendations

100. Submission of branch budget recommendations.

110. Contents of branch budget recommendations.

111. Governor to include in executive budget recommendation a recommended program for rental of space costing more than $200,000 annually -- Restriction on certain leases -- Exception.

112. Repealed, 2012. [Repealed]

115. Planning report, preliminary revenue estimates, and official revenue estimates required by KRS 48.120 to be developed by consensus forecasting group -- Revision of official revenue estimates -- Threshold for implementation of enacted budget reduction plan.

117. Repealed, 2009 [Repealed]

120. Budget planning report and preliminary and official revenue estimates to be provided by Office of State Budget Director -- Appropriations to be based on official revenue estimates.

130. Budget reduction plan for revenue shortfall of five percent or less to be included in each enacted branch budget bill -- Shortfalls over five percent require legislative action.

140. Surplus expenditure plan to be included in each enacted branch budget bill -- Surplus in excess of two and one-half percent to accrue to surplus account.

150. Appropriations to address unexpected emergencies and contingencies.

160. State matching for federal funds.

165. Restrictions as to "necessary government expense" or items without specified dollar amounts.

170. Additional information.

180. Financial information submitted as part of executive branch budget request.

185. Area development fund recommendations.

190. Repealed, 2009. [Repealed]

192. Commonwealth postsecondary prepaid tuition trust fund recommendations.

195. Financial information on salaries and on filing fees and costs to be submitted as part of the judicial branch budget recommendation -- Treatment of salaries in judicial branch budget bill.

In-Session Procedure

200. Printing of budget recommendations -- Copies for General Assembly members and clerks.

210. Assistance to General Assembly by representatives of each branch of government.

300. Adoption of branch budget bills -- Separate branch budget bill required for Transportation Cabinet -- Enactment of biennial highway construction plan.

310. Operation of budget bill.

311. Structure of branch budget bills -- Severability of provisions.

312. Duplicate appropriations.

313. Status of totals and subtotals -- Priority of individual appropriations -- Correction of erroneous totals and subtotals.

315. Transfer of agency, special, and other funds to general fund in budget bill.

316. Temporary suspension or modification of statutory provisions due to conflict with provisions of budget bill.

Monitoring and Revision of Budget

400. Office of State Budget Director to monitor financial condition of Commonwealth -- Quarterly reports -- Notification of actual or anticipated surplus or decrease in tax receipts.

500. Interpretation of branch budget bills -- Legislative review.

600. Appropriation reductions in accordance with budget reduction plans upon actual or official revenue estimate shortfall of five percent or less.

605. Revision of allotments within appropriations.

610. Schedule of quarterly allotments of appropriations.

620. Revision of allotment schedule.

630. Allotment of unbudgeted appropriation -- Legislative committee review -- Use of unanticipated restricted or federal funds -- Exemptions.

700. General fund -- Surplus fund account.

705. General fund -- Budget reserve trust fund account.

710. Road fund -- Surplus fund account.

720. Lapse of appropriated general or road fund debt service for canceled projects and excess amounts.

730. Required notifications by state agency when declining entitlement to federal funds.

800. Fiscal reporting to branches of government -- Annual financial and program status reports.

810. Strategic plan -- Progress report -- Methodology -- Training course -- Electronic database.

Automated Central Budget Information System

950. Continuous budget information system -- Contents -- Responsibility for.

955. System to be prescribed by Legislative Research Commission -- Data germane to appropriations to be included -- Schedule for transmission of information -- Availability of data -- Reports.

960. Conflicting provisions superseded -- Electronic imprint data as additional data -- Ownership of data.