The Budget Branch is divided into the State Budget Section and the Local Health Budget Section. The mission of this branch is to provide total financial oversight of the budgets of both the department and the local health departments which is in excess of $480 million.
State Budget Section
The State Budget Section is responsible for preparing the biennial budget for the department and implementing spending plans approved by the governor; preparing all budget modifications and realignments for the department and recommending them to the Governor’s Office of Policy and Management (GOPM); reviewing and analyzing revenue and expenditure data as it relates to the departmental budget in order to provide management with information to make policy and budget adjustments; preparing federal grant reports and budget presentations; providing budget information/data to the federal government, Cabinet, GOPM and the Legislative Research Commission; and approving required accounting elements for each department contract. This section also provides revenue account codes for refund checks received from vendors; approve inter-account documents; schedules and reviews encumbrance reports monthly; and prepares journal vouchers as needed. Additionally, this section approves and processes all payment and purchase requests through the state Electronic Management Administrative and Reporting System (eMARS) and serves as a liaison for assisting and informing department eMARS users with setup and security; information updates; troubleshooting and training.
Local Health Budget Section
The Local Budget Section provides technical and consultative assistance to local health departments regarding general accounting, budget and financial statement interpretation and analysis, assurance of proper financial internal controls, minimum local taxation submission and approval, conducts financial reviews, and audit oversight. The section also ensures the provision of financial training regarding regulations 902 KAR 8:170 and 902 KAR 8:165 to improve operations and fiscal accountability, and advise on any health department issues. This section reviews and approves annually the financial portion of the health department plans and budgets; reconciles bank statements for health departments under financial review; and coordinates audit reviews conducted by the Office of Inspector General.
This section also prepares projections of revenue and expenditures for all local health departments on a quarterly basis or monthly if needed; prepares annual LHD closeout reports; and provides special on-site technical assistance to health departments. This section processes Medicaid Preventive payments to LHDs and HANDS remittance advices; and prepares the cost center spread for posting of checks to local health departments.
The Budget Branch may be contacted by calling (502) 564-6663 and selecting Option 2 for Local Health Budget and Option 4 for State Budget.