Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO:
KRS
44.060,
45.101
NECESSITY, FUNCTION, AND CONFORMITY:
KRS
45.101 authorizes the Finance and
Administration Cabinet to promulgate an administrative regulation that
establishes requirements and reimbursement rates for the travel expenses of
state employees.
KRS
44.060 requires the secretary to promulgate
administrative regulations fixing the amount allowed for the expense of
traveling in a motor vehicle in the discharge of official state duties. This
administrative regulation establishes the eligibility requirements relating to
rates and forms for reimbursement of travel expense and other official expenses
out of the State Treasury.
Section 1.
Definitions.
(1) "Agency" means a budget
unit.
(2) "Agency head" means the
elected or appointed head of a budget unit.
(3) "Approval" means approval granted in
either written or electronic format.
(4) "Budget unit" is defined by
KRS
48.010(9).
(5) "Cabinet" means the Finance and
Administration Cabinet.
(6) "High
rate area" means a city, state, or metropolitan area in which it has been
recognized that higher meal costs and lodging rates have historically
prevailed, and that has been designated by the Secretary of the Finance and
Administration Cabinet as a high rate area listed on the Office of the
Controller's Web site at
http://finance.ky.gov/services/statewideacct/Pages/travel.aspx.
(7) "Incidental expense" means unexpected
minor expenses arising from travel situations, or minor expenses authorized by
an agency head to be reimbursed to an employee as a matter of efficiency or
convenience.
(8) "Lodging receipt"
means any preprinted invoice, from a hotel or motel or type of lodging, showing
the date of service, the amount charged for the service, the location where the
service was performed, and a description of the expenditure.
(9) "Office" means the Office of the
Controller, Finance and Administration Cabinet.
(10) "Others in the official service of the
commonwealth" means individuals who:
(a) Are
not state employees as defined in KRS Chapter 18A;
(b)
1. Are
traveling on official business for the commonwealth; or
2. Officially represent a state agency, at
the direction or request of a state official authorized to give the direction
or make the request; and
(c) Are not contractors who are entitled to
reimbursement for travel and related expenses only as provided in their
contracts with the commonwealth.
(11) "Receipt" means any preprinted invoice,
from a hotel, motel, restaurant, or other establishment, showing the date of
service, the amount charged for the service, the location where the service was
performed, and a description of the expenditure.
(12) "Residence" means address of the
employee designated in the official records of the Personnel Cabinet.
(13) "Secretary" means the Secretary of the
Finance and Administration Cabinet.
(14) "Subsistence" means amounts expended by
a state officer, agent, employee, or other person authorized to receive
reimbursement out of the State Treasury for meals, such as tax and tips, while
traveling on official state business, except for any meals which may be
included in charges for lodging or in registration fees paid by or on behalf of
a state officer or employee.
(15)
"Travel software" means the software used by the commonwealth to process travel
authorizations and travel reimbursement documents.
(16) "Work station" means an employee's duty
station and shall include:
(a) The official
work station assigned by the appointing authority; and
(b) One (1) or more alternate work stations
optionally assigned by the appointing authority.
Section 2. General.
(1) Affected agencies. Except as otherwise
provided by law, this administrative regulation shall apply to all departments,
agencies, boards, and commissions, and institutions of the executive branch of
state government, except state-supported universities. It shall not apply to
the legislative and judicial branches and their employees.
(2) Enforcement.
(a) Each agency head shall be responsible for
ensuring that travel reimbursement conforms to the provisions of this
administrative regulation and that all travel expense from that agency is as
economical as is feasible.
(b) A
person who travels on official state business shall:
1. Identify if reimbursement is being
requested based on Section 7 or 8 of this administrative regulation;
2. Prior to trip, submit, if applicable, a:
a. Request for Authorization of Out-of-State
Travel document; or
b. Request for
Authorization of Out-of-Country Travel document;
3. After travel, submit a Travel Voucher
document for reimbursement of official state business related
expenses;
4. If expenses requested
to be paid or reimbursed under the provisions of this administrative regulation
are attributable to multiple funding sources or projects, attach a Travel
Voucher Prepaid Registration Fees: Multiple Cost Distribution document to any
Travel Voucher submitted;
5.
Maintain records and receipts to support the claim; and
6. Take sufficient personal funds to defray
the travel expense.
(c)
The secretary or designee may:
1. Disallow or
reduce the amount of a claim that violates the provisions of this
administrative regulation; or
2.
Require written justification for amounts claimed by an agency for its
employee.
(d) The
secretary or his designee may authorize reimbursement for an employee's actual
and necessary expenses for authorized travel if the head of the agency, or
designee, submits a written determination that establishes the reimbursement
is:
1. Required to avoid an undue economic
hardship on the employee; or
2.
Economically advantageous for the commonwealth.
(3) Eligibility. Except as provided by state
law or by this administrative regulation, reimbursement shall not be claimed
for expenses of any person other than state officers, members of boards and
commissions, employees, bona fide wards, or other persons in the official
service of the commonwealth. Only necessary expenses of official travel
authorized by an agency head or designee shall be reimbursed.
(4) Interpretation. All final interpretations
of this administrative regulation shall be made by the secretary. These
determinations shall be the final and conclusive interpretation adopted by the
agency.
Section 3. Work
Station.
(1) The official work station or
alternate work station of an employee shall be established by the employee's
appointing authority.
(2) The
official work station or alternate work station may be changed by the
appointing authority to better meet the needs of the agency.
Section 4. Authorizations.
(1) For travel within Kentucky, the person
requesting reimbursement shall obtain authorization from the agency head or a
designated representative.
(2)
Travel to a bordering state that does not require airfare or an overnight stay
shall be authorized in the same manner as travel in Kentucky.
(3) For travel outside of Kentucky, but
within the United States, possessions of the United States, or Canada, the
person requesting reimbursement shall obtain authorization from:
(a) The agency head or a designated
representative; and
(b) The
secretary or a designated representative.
(4) For travel outside the United States,
possessions of the United States, or Canada, the person requesting
reimbursement shall have obtained authorization from:
(a) The agency head or a designated
representative;
(b) The secretary
or a designated representative; and
(c) The governor or a designated
representative.
(5)
Travel expenses shall be reimbursed if travel was authorized in advance as
provided by subsections (6), (7), or (8) of this section.
(6) For travel inside Kentucky, authorization
shall be requested in the manner prescribed by the agency head or a designated
representative.
(7) For travel
outside Kentucky, but within the United States, possessions of the United
States, or Canada, authorizations shall be requested by submitting a Request
for Authorization of Out-of-State Travel document.
(8) For travel outside the United States,
possessions of the United States, or Canada, authorization shall be requested
by submitting a Request for Authorization of Out-of-Country Travel
document.
(9) If direct billing is
to be utilized for state park expenses, a State Park Travel Authorization
document shall be submitted.
(10) A
travel request for travel specified in subsections (7), (8), or (9) of this
section shall be received by the agency or cabinet at least five (5) working
days before the start of travel, except if a shorter prior submission period is
necessitated by an emergency.
Section
5. Transportation.
(1) Economy
shall be required.
(a) State officers,
agents, employees, and others in the official service of the commonwealth shall
use the most economical, standard transportation available and the most direct
and usually-traveled routes. Expenses added by use of other transportation or
routes shall be assumed by the individual.
(b)
1.
Round-trip, excursion, or other negotiated reduced-rate rail or plane fares
shall be obtained if practical.
2.
a. Tickets prepaid by the commonwealth shall
be purchased through agency business travel accounts provided by a major charge
card company or commercial travel agencies.
b. Tickets purchased through the Internet
shall be paid by the traveler and reimbursed on a Travel Voucher, Other
Expenses document.
3.
Exceptions may be made with the approval of the agency head if other
arrangements will be in the best interest of the commonwealth.
4. Agencies shall be billed monthly by the
charge card company.
5. Related
payments shall be processed via a Travel Voucher, Other Expenses
document.
(2)
State vehicles. State-owned vehicles with their credit cards shall be used for
state business travel if available and feasible. Mileage payment shall not be
claimed if state-owned vehicles are used.
(3) Privately-owned vehicles. Mileage claims
for use of privately-owned vehicles shall be allowed if a state vehicle was not
available or feasible.
(4) Buses,
subways. For city travel, employees shall be encouraged to use buses and
subways. Taxi fare shall be allowed if more economical transportation is not
feasible.
(5) Airline travel.
Commercial airline travel shall be the lowest negotiated coach or tourist
class. Additional expense for first-class travel shall not be reimbursed by the
state. Payment shall be made in accordance with subsection (1)(b) of this
section.
(6) Special
transportation.
(a) The cost of hiring cars
or other special conveyances in lieu of ordinary transportation shall be
allowed if written justification from the employee is submitted and approved by
the agency head or his designated representative.
(b) Privately-owned aircraft may be used if
it is determined to be to the advantage of the state, measured both by travel
costs and travel time.
(c) An
employee may submit a written request for approval from the state controller
for an increased reimbursement rate greater than that calculated in Section 7,
if the employee drives a personal vehicle modified to:
1. Facilitate operation by altering controls
for the brakes, accelerator, or steering wheel; or
2. Allow a driver to enter the vehicle by
installing a wheelchair lift, hoist, or ramp.
Section 6. Accommodations.
(1) Lodging shall be the most economical, as
determined by considering location of the lodging.
(2) Facilities providing special government
rates or commercial rates shall be used if feasible.
(3) State-owned facilities shall be used for
meetings and lodging if available, practicable, and economical.
(4) Location. Cost for lodging within forty
(40) miles of the claimant's official work station, alternate work station, or
home shall be reimbursed if:
(a) In attendance
at a conference; and
(b) The
lodging is a necessary expense of official travel, in accordance with Section
2(2)(d) of this administrative regulation.
(5) Group lodging, by contract.
(a) State agencies and institutions may
contract with hotels, motels, and other establishments for four (4) or more
employees to use a room or rooms on official business. Group rates shall be
requested.
(b) The contract may
also apply to meals and gratuities. The contract rates and the costs of rooms
and meals per person shall not exceed limits set in Section 7 of this
administrative regulation.
(c) The
traveler shall not claim reimbursement or subsistence for room and meals paid
direct to an establishment providing these services.
(d) A request for payment shall be made on a
Travel Voucher document and shall not include personal charges of employees or
others in the official service of the commonwealth.
(e) Payment shall be made to the hotel,
motel, or other establishment.
(f)
Contracted group meeting rooms and lodging and meal charges shall be exempt
from Kentucky sales tax and the agency sales-use tax number assigned by the
Department of Revenue shall be specified on the payment document.
(g) Tax exempt numbers shall not be used by
individual employees to avoid point of sale payment of Kentucky sales tax
connected with lodging costs. Sales tax payments shall be reimbursed on a
Travel Voucher document.
(6) State parks. A state agency or
institution using state park facilities may pay for rooms and meals by an
Internal Exchange Transaction (IET) process in the eMars program to transfer
funds, within the limits of this administrative regulation.
Section 7. Reimbursement Rates.
(1) The following persons shall be exempted
from the provisions of this section:
(a)
Governor;
(b) Governor's
staff;
(c) Lieutenant
governor;
(d) State employees
traveling on assignment with the governor, lieutenant governor, elected
constitutional officers, or cabinet secretaries;
(e) Elected constitutional
officers;
(f) Cabinet
secretaries;
(g) State officers and
employees authorized to travel outside the United States;
(h) Members of statutory boards and commissions;
and
(i) Others in the official
service of the commonwealth.
(2) Lodging.
(a) Except as provided in paragraph (b) of
this subsection, a state officer or employee shall be reimbursed for the actual
cost of lodging if the:
1. Lodging is
determined to be the most economical; and
2. State officer or employee has provided the
hotel, motel, or other establishment's receipt to be reimbursed for the travel
expenses.
(b)
Reimbursement for lodging shall not exceed the cost of a single room rate,
except that if employees share lodging, each employee shall be reimbursed the
lesser of single rate or one-half (1/2) the double rate.
(3) Subsistence and incidentals.
(a) Breakfast and lunch. A state officer or
employee shall be eligible for reimbursement for subsistence for breakfast and
lunch expenses while traveling in Kentucky, if authorized work requires an
overnight stay and absence during the mealtime hours established by paragraph
(e) of this subsection. An employee shall be in travel status during the entire
mealtime. For example, to be eligible for breakfast reimbursement, an employee
shall leave at or before 6:30 a.m. and return at or after 9 a.m. This
requirement shall apply to all meals.
(b) Dinner expenses. A state officer or
employee shall be eligible for reimbursement for dinner expenses while
traveling in Kentucky, if authorized work requires an absence:
1. At a destination more than forty (40)
miles from the individual's official work station, alternate work station, and
home; and
2. During the mealtime
hours established by paragraph (e) of this subsection.
(c) A state officer or employee shall be
eligible for reimbursement for meals while on authorized travel outside
Kentucky, but within the United States, its possessions, or Canada, at the
reimbursement rates established in paragraph (d) of this subsection.
(d) The secretary shall specify the meal
reimbursement rates via secretary order as appropriate in the following manner:
1. The order shall be posted on the Web site
of the Office of the Controller;
2.
The order shall specify the reimbursement rate for high rate areas and non-high
rate areas; and
3. The order shall
designate reimbursement rates for breakfast, lunch, and dinner.
(e) To be eligible for meal
reimbursement, an employee shall be in travel status for the entire duration of
the following time periods:
1. Breakfast:
authorized travel is 6:30 a.m. through 9 a.m.;
2. Lunch: authorized travel is 11 a.m.
through 2 p.m.; or
3. Dinner:
authorized travel is 5 p.m. through 9 p.m.
(f) A state officer or employee authorized to
travel outside the United States, its possessions, or Canada shall be
reimbursed for their actual and necessary expenses for subsistence.
(g) A state officer or an employee may, with
prior approval of the agency head or designee, be reimbursed for the actual
cost charged for meals, if the individual is assigned to attend meetings and
training sessions.
(h) Gratuities
may be reimbursed if:
1. The total payment of
the meal and gratuity do not exceed the limits established in paragraph (d) of
this subsection; and
2. The
gratuity does not exceed twenty (20) percent of the cost of the meal.
(i) Lodging receipts, or other
credible evidence, shall be attached to the Travel Voucher.
(4) Transportation expenses.
(a) Reimbursement for authorized use of a
privately-owned vehicle shall be:
1. At a rate
designated on the Office of the Controller's Web site;
2. Set and adjusted based on the American
Automobile Association (AAA) Daily Fuel Gauge Report for Kentucky for regular
grade gasoline. The rate shall be adjusted on January 1, April 1, July 1, and
October 1 each calendar year based on the average retail price of regular grade
gasoline for the week beginning on the second Sunday of the prior month as
follows:
a. If the fuel cost is between one
(1) cent and one dollar forty-nine and nine-tenths cents ($1.499), the employee
shall be reimbursed thirty-six (36) cents per mile;
b. If the fuel cost is between one dollar
fifty cents ($1.50) and one dollar sixty-nine and nine-tenths cents ($1.699),
the employee shall be reimbursed thirty-seven (37) cents per mile;
c. If the fuel cost is between one dollar
seventy cents ($1.70) and one dollar eighty-nine and nine-tenths cents
($1.899), the employee shall be reimbursed thirty-eight (38) cents per
mile;
d. If the fuel cost is
between one dollar ninety cents ($1.90) and two dollars nine and nine-tenths
cents ($2.099), the employee shall be reimbursed thirty-nine (39) cents per
mile;
e. If the fuel cost is
between two dollars ten cents ($2.10) and two dollars twenty-nine and
nine-tenths cents ($2.299), the employee shall be reimbursed forty (40) cents
per mile; or
f.If the fuel cost is
greater than two dollars twenty-nine and nine-tenths cents ($2.299), the amount
the employee is reimbursed shall increase one (1) cent for every twenty (20)
cent increase in the rate; and
3. Not exceed the cost of commercial coach
round-trip airfare.
(b)
Mileage for in-state travel shall be based on the Kentucky Official Highway
Map, MapQuest Web site, Google Maps Web site, or similar web mapping service.
Out-of-state mileage shall be based on the most recent edition of the Rand
McNally Road Atlas, MapQuest Web site, Google Maps Web site, or similar web
mapping service.
(c) Reimbursement
for the actual cost of commercial transportation shall be made upon submission
of receipts with the Travel Voucher.
(d) Reimbursement for use of privately-owned
aircraft shall be made if, prior to use, written justification was submitted to
and approved by the agency head, or a designated representative.
(e)
1.
Actual parking, bridge, and highway toll charges shall be reimbursed.
2. A toll receipt for authorized in-state
travel by two (2) axle vehicles shall not be required.
(f) Reimbursement shall be made for
reasonable incidental expenses for:
1. Baggage
handling;
2. Delivery of baggage to
or from a common carrier, lodging, or storage; and
3. Overweight baggage charges, if the charges
relate to official business.
5.
(a) Registration
fees required for admittance to meetings shall be reimbursed.
(b) If a registration fee entitles the
registrant to meals, claims for those meals shall be reduced
accordingly.
(6)
Telephone costs for necessary official business shall be reimbursed.
(7) Other incidental expenses may be allowed
by the agency head or designee if they are determined to be necessary expenses
of official travel.
Section
8. Actual and Necessary Expenses.
(1) The following persons shall be eligible
for actual and necessary expenses:
(a)
Governor;
(b) Governor's
staff;
(c) Lieutenant
governor;
(d) Elected
constitutional officers;
(e)
Cabinet secretaries;
(f) State
employees traveling on assignment with the governor, lieutenant governor,
elected constitutional officers, or cabinet secretaries;
(g) State officers and employees authorized
to travel outside the United States, its possessions, or Canada;
(h) Members of statutory boards and
commissions; and
(i) Others in the
official service of the commonwealth.
(2)
(a)
Actual and necessary expenses of official business travel shall be reimbursed
upon submission of receipts for items over ten (10) dollars. The secretary may
reduce the amount of any actual expense to be reimbursed if the secretary
determines that the expense is unreasonably excessive.
(b) Actual and necessary expenses for
official business travel shall include:
1.
Lodging;
2. Meals;
3. Commercial transportation;
4. Taxes related to actual and necessary
expenses; and
5. Reasonable
gratuities.
(c) A credit
card receipt shall be accepted for a meal if the receipt prepared by the
establishment clearly shows that it is a receipt for a meal.
(d) Reimbursement for official use of a
privately-owned vehicle shall be:
1. At the
rate designated on the Office of the Controller's Web site listed in Section
1(6) of this administrative regulation;
2. Adjusted based on the American Automobile
Association (AAA) Daily Fuel Gauge Report for Kentucky for regular grade
gasoline. The rate shall be adjusted on January 1, April 1, July 1, and October
1 each calendar year based on the average retail price of regular grade
gasoline for the week beginning on the second Sunday of the prior month as
follows:
a. If the fuel cost is between one
(1) cent and one dollar forty-nine and nine-tenths cents ($1.499), the employee
shall be reimbursed thirty-six (36) cents per mile;
b. If the fuel cost is between one dollar
fifty cents ($1.50) and one dollar sixty-nine and nine-tenths cents ($1.699),
the employee shall be reimbursed thirty-seven (37) cents per mile;
c. If the fuel cost is between one dollar
seventy cents ($1.70) and one dollar eighty-nine and nine-tenths cents
($1.899), the employee shall be reimbursed thirty-eight (38) cents per
mile;
d. If the fuel cost is
between one dollar ninety cents ($1.90) and two dollars nine and nine-tenths
cents ($2.099), the employee shall be reimbursed thirty-nine (39) cents per
mile;
e. If the fuel cost is
between two dollars ten cents ($2.10) and two dollars twenty-nine and
nine-tenths cents ($2.299), the employee shall be reimbursed forty (40) cents
per mile; or
f. If the fuel cost is
greater than two dollars twenty-nine and nine-tenths cents ($2.299), the amount
the employee is reimbursed shall increase one (1) cent for every twenty (20)
cent increase in the rate; and
3. Not exceed the cost of commercial coach
round-trip airfare.
(e)
1. The governor and cabinet secretaries may
be reimbursed for actual and necessary costs of entertaining official business
guests, upon certification of these expenses to the secretary or
designee.
2. The secretary or the
secretary's designee may:
a. Question a claim
for reimbursement; and
b. Reduce
the amount to be reimbursed, if the secretary determines that it is
unreasonably excessive.
(f) An employee of the Cabinet for Economic
Development or the Tourism, Arts and Heritage Cabinet shall be reimbursed for
actual and necessary costs of entertaining official business guests of the
commonwealth if the costs were:
1. Related to
the promotion of industry, travel, or economic development;
2. Substantiated by receipts; and
3. Certified by the head of the
cabinet.
Section 9. Mileage.
(1) Mileage commuting between residence,
official work station, or alternate work station(s) shall not be paid. If an
employee's residence is the employee's official or alternate work station, the
employee's work station shall also include the location where the employee
obtains a state vehicle or supplies for use during the workday.
(2)
(a) If
an employee's point of origin for travel is the employee's residence, mileage
shall be paid for the shorter of mileage between:
1. Residence and travel destination;
or
2. Official work station or
alternate work station and travel destination.
(b) If an employee's point of origin for
travel is the employee's official work station or an alternate work station,
and after proceeding to a travel destination, the employee's final destination
is the employee's residence, mileage shall be paid for the shorter of mileage
between:
1. Residence and travel destination;
or
2. Official work station or
alternate work station and travel destination.
(3) Vicinity travel, and authorized travel
within a claimant's official work station or alternate work station shall be
listed on separate lines on the Travel Voucher document.
Section 10. Travel Documents.
(1) A person shall use the following forms to
request prior authorization or reimbursement for travel:
(a) For in-state travel, any forms required
by the person's agency head or designee;
(b) For out-of-state travel, a Request for
Authorization of Out-of-State Travel document; and
(c) For out-of-country travel, a Request for
Authorization of Out-of-Country Travel document.
(2) If applicable, a traveler shall attach
the following to a Travel Voucher document:
(a) If a state park facility will be used, a
State Park Travel Authorization document.
(b) If a rental vehicle, registration fee, or
similar expense requires advance payment: a Prepaid Registration
document;
(c) If reimbursement
relates to out-of-state or out-of-country travel: the appropriate completed
authorization form required by subsection (1) of this section; and
(d) For any expense that cannot be listed on
a Travel Voucher document: a Travel Voucher, Other Expenses document.
(3) A contract for group
accommodations shall be made on the standard form used by the establishment
providing the services.
(4)
Authorization for reimbursement of others in the official service of the
commonwealth shall be requested on a Travel Voucher document.
(5) The Travel Voucher document shall be
limited to the expenses made by one (1) person for the:
(a) Traveler; and
(b) If applicable, another person:
1. Who is a ward of the commonwealth;
or
2. For whom the traveler is
officially responsible.
(6) A Travel Voucher document for expenses
made for a person specified in subsection (5)(b) of this section shall include
the person's:
(a) Name; and
(b) Status or official relationship to the
claimant's agency.
(7)
(a) A Travel Voucher document shall be
submitted:
1. For one (1) major trip;
or
2. Every two (2) weeks for
employees that are in travel status for an extended period.
(b) A Travel Voucher document shall include:
1. Employee ID Number (KHRIS) of the
claimant; and
2. Purpose of each
trip.
(c) A Travel
Voucher document shall be signed and dated, or entered electronically, and
approved by the:
1. Claimant; and
2. Agency head or authorized
representative.
(d) If
monthly expenses total less than ten (10) dollars, a Travel Voucher may include
expenses for six (6) months of a fiscal year.
(e) A Travel Voucher document shall be:
1. Legibly printed in ink or typed;
or
2. Processed electronically
through travel software.
(f) A receipt shall provide the following
information for each expense:
1.
Amount;
2. Date;
3. Location; and
4. Type.
(g) Receipts shall be maintained at the
agency if documents are processed electronically.
(h) If leave interrupts official travel, the dates of
leave shall be stated on the Travel Voucher.
(i) Lodging receipts, or other credible
evidence, shall be attached to the Travel Voucher.
Section 11. Incorporation by
Reference.
(1) The following material is
incorporated by reference:
(a) "Pre-paid
Registration" document, Form eMARS-37, 06/19/06;
(b) "Request for Authorization of
Out-of-State Travel" document, Form DOA-28, 1/2003;
(c) "Request for Authorization of
Out-of-Country Travel" document, Form DOA-28A, 1/2003;
(d) "State Park Travel Authorization"
document, 1/13/15;
(e) "Travel
Voucher" document, Form eMARS-34, 10/27/06;
(f) "Travel Voucher Prepaid Registration
Fees: Multiple Cost Distribution" document, Form eMARS-36, 06/19/06;
(g) "Travel Voucher, Other Expenses"
document, Form eMARS-34B, 04/17/06;
(h) "Kentucky Official Highway Map", 2016;
and
(i) "Rand McNally Road Atlas",
2017.
(2) This material
may be inspected, copied, or obtained, subject to applicable copyright law, at
the Office of the Controller, Finance and Administration Cabinet, Capitol Annex
Building, Room 484, Frankfort, Kentucky 40601, Monday through Friday, 8 a.m. to
4:30 p.m. and online at the Office of the Controller's Web site at
http://finance.ky.gov/services/statewideacct/Pages/travel.aspx.
STATUTORY AUTHORITY:
KRS
44.060,
45.101