503 KAR 5:100.
Disbursement of salary supplement funds; audits.
RELATES TO: KRS
15.460, 15.470, 15.490, 15.500(1)
STATUTORY
AUTHORITY: KRS 15.450(1)
NECESSITY,
FUNCTION, AND CONFORMITY: KRS 15.460, 15.470 and 15.500(1) pertain to
disbursements from the Law Enforcement Foundation Program Fund; KRS 15.490(1)
pertains to reports from local units to the Justice Cabinet; and KRS 15.490(2)
pertains to payroll deductions. This administrative regulation expands on these
disbursement, reporting, and recordkeeping provisions.
Section 1.
Disbursement from Fund to Local Unit. (1) Local unit's entitlement. Upon
becoming eligible to participate in the fund, a local unit is entitled to
receive annually, from the fund, salary supplement funds of $2,500 for each
qualified police officer it employs. If the fund is insufficient to provide
funds at this rate, the cabinet shall establish the rate to be paid to the
local units.
(2) Procedural
requirements.
(a) A
participating local unit shall submit to the fund administrator, within five
(5) working days of the action, personnel action forms containing the
information (hirings, firings, etc.) required by the fund administrator or his
designee in order to determine the amount of salary supplement funds to be
disbursed to the local unit.
(b) The fund
administrator or his designee shall mail fund checks promptly to all eligible
local units which have submitted timely personnel action forms.
(c) The local
unit shall be required to acknowledge, to the fund administrator, receipt of
funds on a form provided for this purpose. (These forms are available from the
Kentucky Law Enforcement Foundation Program Fund, 107 Stratton Building,
Eastern Kentucky University, Richmond, Kentucky 40475.)
(d) Local units
shall provide such other information and reports as the fund administrator or
his designee reasonably deems necessary.
Section 2.
Disbursement from Local Unit to Police Officer. (1) Purposes for which local
unit may use funds. The funds shall be used only as a cash salary supplement to
police officers who meet the qualifications established by statute and by this
administrative regulation. The funds shall not be used to supplant existing
salaries or as a substitute for normal salary increases. The funds shall be
received, held, and expended only in accordance with the law.
(2)
Qualifications for receiving a salary supplement. In order to be entitled to
receive a salary supplement from a local unit, a person must be:
(a) A
"police officer" - that is, a "full-time member" of a
"lawfully organized department" of county, urban-county, or city
government (for definitions, see 503 KAR 5:080); and
(b) Employed by
a local unit of government which is eligible to participate in the fund. (For
participation requirements for local units, see 503 KAR 5:090.)
(3) Determining
the amount of the salary supplement.
(a) Each police
officer shall be paid by his local unit that amount of money which is paid from
the fund to the local unit because of his qualifications. Thus a qualified
officer who is employed "full time" for an entire year shall entitle
his local unit to receive $2,500 (or, if the fund is insufficient to provide
funds at this rate, the amount established by the cabinet), and he shall be
paid this same amount by his local unit.
(b) Funds shall
be disbursed from the fund to local units on a monthly basis, and a police
officer's salary supplement shall be determined on a monthly basis (for
example, $208.33 per month if the annual supplement is $2,500). If an officer
works less than a full month, his salary supplement shall be determined on a
hourly basis. The hourly rate shall be determined by dividing the annual
supplement by 2,080 (fifty-two (52) weeks multiplied by forty (40) hours per
week); therefore, if the annual supplement is $2,500, the hourly supplemental
rate shall be one (1) dollar and twenty (20) cents for each hour he receives
salary from his local unit.
(c) Salary, for
salary supplement purposes, shall include pay for leave (such as annual, sick,
compensatory, military, civil or educational leave). Leave without pay shall
not be included.
(d) A police
officer shall be paid a salary supplement while suspended from duty with pay,
but shall not be paid one while suspended without pay.
(e) A police
officer shall not be paid a salary supplement for pay for overtime work (hours
over forty (40) per week).
(f) A police
officer, provided he is qualified to participate in the fund during the period,
shall be paid a salary supplement for that period of time during which he is
not receiving a salary but is receiving workers' compensation benefits. This
salary supplement shall be determined at the same monthly rate and, if a time
period of less than a month is involved, hourly rate as is provided for in
subsection (3)(b) of this section.
(g) The local
unit shall keep hourly-employment records to document:
1. That a police
officer is "full time" and thus qualifies for a salary supplement,
and;
2. The salaried
hours (work, leave with pay, suspension with pay, etc.) of each officer receiving
a salary supplement.
(4) Payroll
deductions. Under KRS 15.490(2), local units shall include the salary
supplement paid to a police officer from the fund as a part of the officer's
salary in determining all payroll deductions.
Section 3. Audit
of Local Unit. (1) The cabinet shall have the authority to audit, or to
authorize an audit of, local units receiving salary supplement funds.
(2) For audit
purposes, the local unit shall maintain accurate financial records which shall
include, but not be limited to, books of original entry, source documents
supporting accounting transactions, a general ledger, subsidiary ledgers,
personnel and payroll records, cancelled checks, and related documents and
records.
(3) These
records shall be retained by the local unit until destruction is authorized by
the cabinet. (11 Ky.R. 1548; Am. 1779; eff. 5-14-85.)
