Guidelines for the Disbursement of Funds

Professional Licenses/Certifications

A state agency may pay a licensing fee or an occupation tax for an officer or employee of the agency if the agency determines:

  • The payment would be directly and substantially related to the agency’s governmental functions; and
  • The agency would receive an adequate return for the payment.

The payment request must show how the payment is directly and substantially related to the agency's functions and how the agency is receiving adequate return on the payment.