STATE GOVERNMENT AND STATE AFFAIRS
67-3524. Equitable distribution of government overhead expense. (1) It is declared the public policy of this state that governmental overhead expenses should be equitably distributed among and between all of the boards, commissions, agencies, and other state and public entities utilizing the state controller’s or state treasurer’s services and functions to help defray the general fund expense of state government.
(2) Based on the advice of the state controller, the state treasurer, the administrator of the division of financial management, and a representative named by the joint finance-appropriations committee, the board of examiners shall determine governmental overhead rates composed of a financial transaction charge, and a separate personnel/payroll processing charge.
The rates shall be established annually by not later than August 15, to be applicable during the succeeding fiscal year.
The financial transaction charge shall be a uniform charge applied to all financial transactions processed by the state controller through the accounting system.
The personnel/payroll processing charge shall be applied to all personnel/payroll transactions processed by the state controller.
(3) The charges imposed in this section shall be imposed and collected monthly by the state controller and utilized by the state controller for maintaining the state’s accounting system and the state’s personnel/payroll system.
[67-3524, added 1943, ch. 133, sec. 1, p. 269; am. 1955, ch. 166, sec. 1, p. 336; am. 1992, ch. 124, sec. 1, p. 406; am. 1994, ch. 180, sec. 210, p. 552.]