KentuckySupplemental Information to theAnnual Comprehensive Financial ReportCumberland Falls State Parkfor theFiscal year endedJune 30, 2021
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Andy BeshearGOVERNORFINANCE AND ADMINISTRATION CABINETOFFICE OF THE CONTROLLER200 Mero Street, 5th FloorFrankfort, Kentucky 40622Phone: (502) 564-2998Fax: (502) 564-6597Holly M. JohnsonSECRETARYEdgar C. RossCONTROLLERDecember 09, 2021200 Metro Street, 5th FloorFrankfort, Kentucky 40622Dear Secretary Johnson:Pursuant to Section 48.800 of the Kentucky Revised Statutes, we present herewith-supplementary financial datarelative to the fiscal year ended June 30, 2021. This report contains detailed information regarding allotments,revenues, expenditures and schedules, which supplement the Commonwealth of Kentucky’s Comprehensive AnnualFinancial Report. We hope the information presented will assist legislators, government officials and concernedcitizens in their evaluation of the effectiveness of the various services provided by the Commonwealth.The preparation of this report could not have been accomplished without the efforts of many dedicated employees inthe Finance and Administration Cabinet. I want to express my sincere appreciation to all those employees whocontributed to the preparation of the report.Please let me know if this office can provide any additional information or answer questions regarding items containedin this report.Respectfully submitted,Edgar C. Ross, Controller@ky finance FINANCE.ky.govAn Equal Opportunity Employer M/F/D
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COMMONWEALTH OF KENTUCKYSUPPLEMENTARY INFORMATIONTO THE KENTUCKY COMPREHENSIVEANNUAL FINANCIAL REPORTFOR THE FISCAL YEAR ENDED JUNE 30, 2021TABLE OF CONTENTSLetter from Controller, Office of the ControllerLetter from State TreasurerStatement of Net Expenditures by Department for Operating Funds .6General FundDetailed Statement of Receipts .16Detailed Statement of Appropriations and Allotments .24Detailed Statement of Allotments and Expenditures Including Final Liquidation of Encumbrances .32Debt Service FundDetailed Statement of Receipts .66Detailed Statement of Cash Transactions.68Transportation FundDetailed Statement of Receipts .74Detailed Statement of Appropriations and Allotments .78Detailed Statement of Allotments and Expenditures Including Final Liquidation of Encumbrances .80Federal FundDetailed Statement of Receipts .84Detailed Statement of Cash Transactions.92Agency Revenue FundDetailed Statement of Receipts .112Detailed Statement of Cash Transactions.134Other Special Revenue FundDetailed Statement of Receipts .190Detailed Statement of Cash Transactions - Other Special Revenue Fund.200Detailed Statement of Cash Transactions - Other Special Benefits .218Detailed Statement of Cash Transactions - Child Dedicated SSI .236Detailed Statement of Cash Transactions - Tobacco Settlement .238Proprietary FundsDetailed Statement of Receipts - Enterprise Funds .256Detailed Statement of Cash Transactions - State Parks Fund.262Detailed Statement of Cash Transactions - State Fair Board Fund .264Detailed Statement of Cash Transactions - Insurance Administration Fund .266Detailed Statement of Cash Transactions - Health Insurance Fund .270Detailed Statement of Cash Transactions - Agricultural Finance Fund.272
TABLE OF CONTENTS (continued)Detailed Statement of Cash Transactions - KY Public Transportation Infrastructure Authority .274Detailed Statement of Cash Transactions - Horse Park Fund.276Detailed Statement of Cash Transactions - Unemployment Compensation Fund.278Detailed Statement of Receipts - Internal Service Funds .280Detailed Statement of Cash Transactions - Fleet Management Fund.282Detailed Statement of Cash Transactions - Computer Services Fund .284Detailed Statement of Cash Transactions - Prison Industries Fund .286Detailed Statement of Cash Transactions - Central Printing Fund .288Detailed Statement of Cash Transactions - Property Management Fund .290Detailed Statement of Cash Transactions - Risk Management Fund.292Pension Trust FundsDetailed Statement of Receipts .294Detailed Statement of Cash Transactions - Kentucky Employees Retirement Fund .300Detailed Statement of Cash Transactions - State Police Retirement Fund .302Detailed Statement of Cash Transactions - Teachers’ Retirement Fund .304Detailed Statement of Cash Transactions - Judicial Retirement Fund.306Detailed Statement of Cash Transactions - Legislators’ Retirement Fund .308Detailed Statement of Cash Transactions - County Employees Retirement Fund .310Detailed Statement of Cash Transactions - Kentucky Employees Retirement Insurance Fund .312Detailed Statement of Cash Transactions – Teachers’ Retirement Medical Insurance Fund .314Capital Projects FundStatement of Project Costs to June 30 .316Statement of Investments .378State DebtCommonwealth Debt Management.382Active Debt Issuing Entities.384Debt of the State and Its Agencies.386Debt Service on Appropriation Supported Debt and State Revenue .388Schedule of Bonds Outstanding (by Agency) .390Notes to the Debt Report.432
COMMONWEALTH OF KENTUCKYNET EXPENDITURES BY DEPARTMENT FOR OPERATING FUNDSFOR THE FISCAL YEAR ENDED JUNE 30, 2021GENERALFUNDCABINET AND DEPARTMENTLegislative CabinetGeneral Assembly17,200,759.32Legislative Research Commission46,616,375.99Judicial CabinetJudicial Department375,984,878.44Judicial Form Retirement System376,687.56Cabinet of the General GovernmentAgricultural Development BoardAttorney General12,483,700.00Auditor Of Public Accounts7,787,000.00Bd Of Examiners/Registration Of Landscape Architects Of KyBd Of Licensure And Cert For Dietitians And NutritionistsBd of Licensure for Professional Engineers & Land SurveyorsBoard For Respiratory Care PractitionersBoard Of AccountancyBoard Of Alcohol And Drug Abuse CounselorsBoard Of BarberingBoard Of Certification For Marriage And Family TherapistsBoard Of Certification Of Fee-Based Pastoral Couns elorsBoard Of Chiropractic ExaminersBoard Of DentistryBoard Of Elections6,205,175.25Board Of Embalmers And Funeral Home DirectorsBoard Of Examiners Of PsychologistsBoard Of Examiners Of Social WorkBoard Of Hairdressers And CosmetologistsBoard Of Interpreters For The Deaf And Hard Of Hea ringBoard of Licensed Diabetes EducatorsBoard Of Licensing Hearing Aid Dealers & FittersBoard Of Licensure For Nursing Home AdministratorsBoard of Medical Imaging and Radiation TherapyBoard Of Medical LicensureBoard Of NursingBoard Of Occupational TherapyBoard Of Opthalmic DispensersBoard Of Optometric ExaminersBoard Of PharmacyBoard Of Physical Therapist6DEBT SERVICEFUNDTRANSPORTATIONFUND
FEDERAL FUNDAGENCYREVENUE FUNDOTHER SPECIALREVENUE .917
COMMONWEALTH OF KENTUCKYNET EXPENDITURES BY DEPARTMENT FOR OPERATING FUNDSFOR THE FISCAL YEAR ENDED JUNE 30, 2021GENERALFUNDCABINET AND DEPARTMENTDEBT SERVICEFUNDTRANSPORTATIONFUNDBoard Of PodiatryBoard Of Professional Art TherapistsBoard Of Professional CounselorsBoard of Prosthetics, Orthotics and PedorthicsBoard Of Registration For Professional GeologistsBoard Of Speech Pathology And AudiologyBoard Of Veterinary ExaminersDepartment for Local Government28,450,313.44Department Of Agriculture16,822,054.13Department Of Military Affairs17,159,499.35Department Of Veterans Affairs25,877,160.70Executive Branch Ethics Commission561,600.00Governor's Office4,693,367.39Human Rights Commission1,926,223.73Kentucky Board of ArchitectsKentucky Communications Network Authority34,220,000.00Kentucky Public Pensions AuthorityKy Applied Behavior Analysis Licensing BoardKy Board Of Licensure For Private InvestigatorsKy Brd Of Licensure For Massage TherapyKy Infrastructure Authority772,700.00Ky River Authority288,500.00Ky Teachers Retirement SystemLieutenant Governor's Office707,096.89Military Affairs Commission282,650.36Office Of Homeland Security237,175.68Office Of State Budget Director320,106.923,538,805.90Personnel BoardRegistry Of Election Finance1,541,300.00School Facilities Construction Commission331,168.45120,572,207.10Secretary Of StateSecretary Of The Cabinet415,286.32State TreasurerUnified Prosecutorial tation CabinetDepartment Of Aviation699,161.06941,011.43Department Of Highways800,836,867.54Department Of Intergovernmental Programs232,023,448.008
FEDERAL FUNDAGENCYREVENUE FUNDOTHER SPECIALREVENUE 9
COMMONWEALTH OF KENTUCKYNET EXPENDITURES BY DEPARTMENT FOR OPERATING FUNDSFOR THE FISCAL YEAR ENDED JUNE 30, 2021CABINET AND DEPARTMENTGENERALFUNDDEBT SERVICEFUNDDepartment Of Vehicle RegulationTRANSPORTATIONFUND33,818,538.43Office of Audits5,156,054.23Office of Information Technology35,772,884.47Office Of Legal Services4,087,565.61Office Of Personnel Management4,160,227.43Office of Support Services14,043,333.05Public Transportation5,162,037.25Transportation - Office Of The Secretary498,415.006,589,324.79Cabinet for Economic DevelopmentEcon Dev - Office Of The Secretary21,875,527.34Finance & Administration CabinetCommonwealth Office Of TechnologyCounty CostsDepartment Of Revenue16,623,494.15100,026,900.00Facilities & Support Services3,469,000.00Finance - Office Of The Secretary7,129,200.00Kentucky Turnpike 80,197.46Ky Housing CorporationOffice of Inspector General283,200.00Office of PVA Accounting56,446,700.00Office Of The Controller35,435,844.42567,220.06Cabinet for UniversitiesCouncil On Postsecondary EducationEastern Kentucky UniversityKentucky Higher Education Assistance AuthorityKentucky State UniversityKy Community Technical College 84.2425,859,200.00170,546,100.00Morehead State University37,447,000.00Murray State University42,742,600.00Northern Kentucky University51,040,000.00422,798.94University of Kentucky259,100,800.00104,588.00University of Louisville124,120,300.00262,869.43Western Kentucky University74,663.4371,658,700.00Tourism, Arts and Heritage CabinetDepartment Of Travel2,803,683.66Kentucky Artisans Center At Berea290,300.00Kentucky Arts Council1,537,900.00Kentucky Center For The Arts558,300.0010573,800.00
FEDERAL FUND2,460,945.11AGENCYREVENUE FUNDOTHER SPECIALREVENUE 5.66187,667.882,561,313.05558,300.0011
COMMONWEALTH OF KENTUCKYNET EXPENDITURES BY DEPARTMENT FOR OPERATING FUNDSFOR THE FISCAL YEAR ENDED JUNE 30, 2021CABINET AND DEPARTMENTKentucky Department Of ParksGENERALFUNDDEBT SERVICEFUNDTRANSPORTATIONFUND58,148,661.78Kentucky Fish And Wildlife ResourcesKentucky Heritage Council738,400.00Kentucky Historical Society6,032,673.84Kentucky Horse Park9,329,000.00Kentucky State Fair Board19,313,900.00Tourism - Office Of The Secretary3,195,211.54Education & Workforce Development CabinetCommission On Deaf And Hard Of Hearing970,200.00Department For Libraries & ArchivesDepartment For Workforce InvestmentDepartment Of Education - Office Of The Secretary6,415,700.00Kentucky Commission on Proprietary EducationKentucky Educational Television15,054,000.00Kentucky Environmental Education CouncilHealth & Family Services CabinetBehavioral Health, Developmental & Intellectual Di sabilitiesCHFS - Department for Aging and Independent Living146,967,175.0044,065,856.17CHFS - Office Of The SecretaryDepartment For Community Based Services1,801,000.00475,319,938.87Department for Family Resource Centers & Volunteer Srvs59,733,679.64Department for Income Support13,616,600.00Department For Medicaid Services42,512,131.68Department For Public Health63,670,100.00Medicaid Services Benefits2,018,893,700.00Office for Children With Special Health Care Needs3,754,369.25Office of Health Data and Analytics481,400.00Office Of Inspector General6,311,495.74Justice & Public Safety CabinetDepartment For Public AdvocacyDepartment Of Corrections66,551,921.28515,940,860.61Department Of Criminal Justice TrainingDepartment Of Juvenile Justice80,699,488.56Justice - Office Of The Secretary33,124,553.69Kentucky State Police93,449,458.16Personnel CabinetDepartment For Employee Insurance1278,100,200.00
FEDERAL FUNDAGENCYREVENUE FUNDOTHER SPECIALREVENUE 3.88131,639,162,430.62
COMMONWEALTH OF KENTUCKYNET EXPENDITURES BY DEPARTMENT FOR OPERATING FUNDSFOR THE FISCAL YEAR ENDED JUNE 30, 2021CABINET AND DEPARTMENTGENERALFUNDDEBT SERVICEFUNDTRANSPORTATIONFUNDDepartment For Personnel AdministrationPersonnel - Office Of The SecretaryLabor CabinetDepartment of Workers' ClaimsDepartment of Workplace Standards1,774,000.00Employment ServicesKy Occupational Safety and Health Standards BoardLabor - Office of the Secretary289,700.00OSH Review CommissionWorkers' Compensation Funding CommissionEnergy and Environment CabinetDepartment for Environmental Protection22,927,100.00Department for Natural Resources35,787,700.00EEC - Office of the Secretary3,769,800.00KY Public Service Commission9,065,769.07Mine Safety Review Commission47,900.00Office of Administrative Services5,175,900.00Office of Energy Policy320,900.00270,700.00Office of KY Nature Preserves1,253,600.00Public Protection CabinetDepartment of Alcoholic Beverage ControlDepartment of Charitable GamingDepartment of Financial InstitutionsDepartment of Housing, Buildings and Construction2,613,848.91Department of InsuranceDepartment of Professional LicensingHorse Racing Commission1,675,616.72Kentucky Claims Commission170,746.56KY Boxing and Wrestling AuthorityOffice of Claims & Appeals834,653.44Pub Protection - Office of the SecretaryBudget Fiscal Year/Fiscal Year AdjustmentBudget Fiscal Year AdjustmentFiscal Year AdjustmentTOTAL EXPENDITURES0.11 9,851,572,960.6914 1,024,558,901.46 1,221,587,428.57
FEDERAL FUNDAGENCYREVENUE FUNDOTHER SPECIALREVENUE .7554.75(0.11) 17,107,105,548.49 6,307,985,368.30 385,696,144.9115 5,837,021,975.13 41,735,528,327.55
COMMONWEALTH OF KENTUCKYGENERAL FUNDDETAILED STATEMENT OF RECEIPTSFOR THE FISCAL YEAR ENDED JUNE 30, 2021NAME OF ACCOUNTEstimated ReceiptsActual ReceiptsOver EstimateUnder EstimateREVENUESLegislative CabinetLegislative Research CommissionOther ReceiptsDEPARTMENT TOTALCABINET TOTAL30,746.5930,746.59 30,746.59 30,746.59 30,746.59 30,746.59Judicial CabinetJudicial DepartmentGeneral Fees From Public100,000.0083,394.35(16,605.65)Other ReceiptsCold Check Clearing AccountDEPARTMENT TOTALCABINET TOTAL(117.09)(117.09) 100,000.00 83,277.26( 16,722.74) 100,000.00 83,277.26( 16,722.74)Cabinet of the General GovernmentAttorney GeneralTobacco Settlement ProceedsOther ReceiptsDEPARTMENT TOTALRegistry Of Election FinanceFinesDEPARTMENT TOTALGovernor's OfficeOther ReceiptsDEPARTMENT 28.43 20,811,244.53 20,811,244.531,760.001,760.00 1,760.00 1,760.005.005.00 5.00 5.008,431.588,431.58 8,431.58 8,431.58Ky Infrastructure AuthorityRefund Of Prior Year ExpendDEPARTMENT TOTALSecretary Of StateCorporation License Tax75,000.00Other Fees Related To LicensesGeneral Fees From PublicFees For Legal Serv Fr/PublicUCC Filing FeesOther 50665,468.50883.00883.00
COMMONWEALTH OF KENTUCKYGENERAL FUNDDETAILED STATEMENT OF RECEIPTSFOR THE FISCAL YEAR ENDED JUNE 30, 2021NAME OF ACCOUNTEstimated ReceiptsDEPARTMENT TOTAL 75,000.00State TreasurerInterest Income(22,678,424.00)Misc. DonationsAbandoned Property32,500,000.00Redeposit-Unredmed Treas ChksDEPARTMENT TOTAL 9,821,576.00Actual Receipts 3,657,442.93(616,187.40)Over EstimateUnder Estimate 7.0719,859,657.07583.40583.40 51,745,073.07 41,923,497.0722,786.0022,786.00Board Of ElectionsUS GSA - Help America Vote ActOther Receipts500.00500.00Undistributed Receipts43.9243.92DEPARTMENT TOTAL 23,329.92 23,329.92106,300,000.00126,282,287.6619,982,287.66 106,300,000.00 126,282,287.66 19,982,287.66 116,196,576.00 202,529,574.69 86,332,998.6916,355.3316,355.33 16,355.33 16,355.33 16,355.33 ,056.00202,034.2819,978.28Insur Prem Tax Foreign Life40,384,401.0042,987,244.962,602,843.96Insur Prem Tx Oth Than Life123,742,800.00126,095,973.482,353,173.48Office Of State Budget DirectorTobacco Settlement ProceedsDEPARTMENT TOTALCABINET TOTALCabinet for Economic DevelopmentEcon Dev - Office Of The SecretaryRefund Of Prior Year ExpendDEPARTMENT TOTALCABINET TOTALFinance & Administration CabinetDepartment Of RevenueSales & Use Tax-Regular4,420,100,000.00Sales & Use Tax MiscCigarette Excise TaxDistilled Spirit Case SalesInsur Prem Tx Fire Prev FndParimutuel TaxRace Track Admissions TaxBeer Consumption TaxDistilled Spirits ConsumptWine 40,261.1817(143,449.24)
COMMONWEALTH OF KENTUCKYGENERAL FUNDDETAILED STATEMENT OF RECEIPTSFOR THE FISCAL YEAR ENDED JUNE 30, 2021NAME OF ACCOUNTEstimated ReceiptsActual ReceiptsOver EstimateUnder EstimateBeer Wholesale64,500,000.0063,362,789.66Distilled Spirits e 0073,910,159.75(712,669.25)Limited Liability Entity TaxTelecom Excise TaxConsumer Use Tax - County Clerks(1,137,210.34)9,310,116.039,310,116.03Coal Severance Tax52,400,000.0056,073,987.963,673,987.96Mineral Severance Tax19,400,000.0020,607,726.191,207,726.19Natural Gas Severance Tax2,940,000.003,563,560.89623,560.89Oil Production 17.00242,690.51Corporation License TaxCigarette License TaxRace Track License TaxCaptive 0)Captive Insuranc Co RegulationTransient Room TaxCigarette SurtaxCigarette Floor Stock TaxOther Tobacco Products Tax(126.49)562,060.00Snuff Tax(562,060.00)10,941,957.3210,941,957.32Chewing Tobacco Tax1,166,212.841,166,212.84Telecom Property .92Commercial Watercraft TaxAnnual Corporate Inc Tax75,642,000.00Corporat Income DeclarationsIndividual Income oyers WitholdingIndividual Income DeclarationsFiduciary Individual Inc laneous With
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