Regulations are promulgated by the Executive Branch of state government (the various cabinets, offices and departments) and reviewed by the Legislative Branch. Statutes are enacted by the Legislative Branch, the Kentucky General Assembly, subject to final review by the governor.
An additional difference between regulations and statutes is that, typically, statutes are more general in nature and establish the broad framework for a given program. Regulations provide the details and the administrative procedures to implement this broad framework and achieve the goals set forth by the legislature.