The Division of Local Government Services consists of two branches, the County Fees Branch and the Social Security Branch, each tasked with a unique array of responsibilities. Between the two branches, the Division processes over 800 million dollars annually in payables and receivables.
The County Fees Branch works closely with Kentucky’s local governments to provide financial services as required by regulation. This includes the County Clerk and Sheriff Advancement Programs, Inmate Transportation Fee Reimbursements, Circuit Clerk Jury and Witness Compensation Reimbursements, Sequestered Jury Reimbursements, County Clerk Tax Bill Preparation Costs Reimbursements, payment of Allowances to the Board of Assessment Appeals, and payment of Court-Appointed Counsel Attorney Fees on Contempt Cases. The Branch also receives/distributes court costs, fines, and fees collected by all 120 Circuit Court Clerks through the "state monies" program.
In addition, the County Fees Branch acts as the personnel, payroll, and insurance officer for the Large County Program and its approximately 1,800 employees. A “Large County” consists (or once consisted of) a population of at least 70,000 according to the most recent federal decennial census. Currently, this includes: Jefferson, Kenton, Campbell, Fayette, Daviess, Pike, Hardin, Warren, Boone, Christian, Madison, and Bullitt Counties. The Branch administers day-to-day financial activity for all twelve of these Large County Clerks and Sheriffs.
The County Fees Branch also pays certain Defense of the Indigent (aka Chapter 31) expenses from a special account administered by the Division. Consolidated local governments, county fiscal courts, or urban county legislative bodies are required to contribute to this special account with an annual appropriation of twelve and one-half ($0.125) cents per capita of the population of the county as determined by the latest Council of Local Government population statistics.
Pursuant to KRS 42.0201(6)(c), the Social Security Branch administers the state’s Section 218 Coverage Agreement with the Social Security Administration and provides social security coverage services to Kentucky’s state and local government employers. The Branch is also responsible for the federal employment tax reporting program for Kentucky State Government.