Kentucky Revised Statutes Title VI. Financial Administration § 48.700.General fund; surplus fund account

(1) It shall contain all surplus tax receipts accruing to the general fund as provided by KRS 48.140(3);

(2) Except as provided in KRS 48.705, it shall contain all funds lapsed from general fund receipts not otherwise appropriated;

(3) It shall contain all receipts from the sale of surplus property purchased with general fund tax receipts and not otherwise appropriated;

(4) Except as provided in KRS 48.705, it shall contain all general fund tax revenues in excess of estimates;

(5) It shall contain all moneys saved as a result of a reorganization of state government operations funded by the general fund;

(6) Funds in the account shall be invested at interest and the interest shall also accrue to this account;

(7) It shall contain any other funds which are required by law or regulation to accrue to the surplus account of the general fund; and

(8) No expenditures shall be made from this account unless appropriated by the General Assembly or unless required by the budget reduction provisions of a branch budget bill, or as provided by KRS 48.130.