503 KAR 5:100. Disbursement of salary supplement funds; audits

Link to law: http://www.lrc.ky.gov/kar/503/005/100.htm
Published: 2015

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      503 KAR 5:100.

Disbursement of salary supplement funds; audits.



15.460, 15.470, 15.490, 15.500(1)


AUTHORITY: KRS 15.450(1)


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


      (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.


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,


      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


      (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.)