KRS 45.011

The Governor, the Chief Justice, and the Legislative Research Commission, or their designees may grant special authority for their budget units, during any fiscal year, to enter into contracts for capital outlay or for state printing, in anticipation of appropriations already made for the ensuing fiscal year or biennium. Contracts made before the close of a fiscal year under such authority shall be treated as deferred charges to the appropriations and expenses of the next fiscal year or biennium. The grant of such authority and a report of all contracts made under this section shall be reported to the Finance and Administration Cabinet.