Kentucky Revised Statutes Title IV. Judicial Branch § 30A.110.Payment of jurors and witnesses; clerk's liability for advancements; reports to the Finance and Administration Cabinet; penalty

(1) Each clerk shall pay to each juror and to each witness the compensation allowed to him by law, under appropriations provided by the General Assembly and in accordance with procedures governing expenditures from appropriations. The clerk shall take a receipt for each payment made by him showing the date on which payment is made. A canceled check shall be the equivalent of a receipt. For the purpose of providing for such payments, the State Treasurer, on direction of the Finance and Administration Cabinet, shall advance to each clerk two (2) imprest funds: one for the payment of jurors which shall be sufficient for the period of service of each grand or petit jury panel, or both, but not to exceed a period of sixty (60) days; the other for the payment of Commonwealth witnesses, which shall be sufficient for a period of time not to exceed sixty (60) days.

(2) Each clerk shall be liable on the clerk's official bond to account for the full amounts advanced to the clerk under this section. Each clerk shall file a separate statement concerning each imprest fund with the Finance and Administration Cabinet, in such form as the cabinet prescribes, showing the amounts disbursed since the last preceding report, accompanied by a copy of the canceled check, or a receipt for each amount disbursed signed by the person to whom it was paid, and showing the date of the payment and such other information as the cabinet prescribes. These reports shall be forwarded to the cabinet within thirty (30) days after the end of the period for which funds are advanced.

(3) Any clerk who fails to comply with the provisions of subsection (2) of this section shall be required to pay a penalty of five percent (5%) of all funds not so paid or accounted for.