Request By:
Ms. Fern Kirk
Clerk, City of Salem
P.O. Box 234
Salem, Kentucky 42078
Opinion
Opinion By: Steven L. Beshear, Attorney General; By: Walter C. Herdman, Assistant Deputy Attorney General
This is in answer to your letter of October 9, in which you raise the following questions:
"The Chairman of the Board of Trustees of Salem wanted me to ask if it was necessary for a sixth class city to have a treasurer? KRS 92.070 states the duties of a treasurer of a sixth class city but does not state that it is mandatory.
"If there is no treasurer who performs those duties in most cases?"
A treasurer of a city of the sixth class has previously been required to be appointed by the board of trustees pursuant to KRS 88.180; however, this statute and KRS 92.070 pertaining to the duties of the city treasurer have been repealed by Senate Bill 26, effective July 15, 1980. It is presumed, however, that the city has had an ordinance in effect prior to the effective date of Senate Bill 26 establishing the office of city treasurer and setting forth the duties. If this is the case, then such ordinance would remain effective until repealed under the new law. See KRS 83A.020(2) and KRS 83A.080(3).
On the other hand, in the absence of the position having been previously established by ordinance, the city legislative body [which must be converted from a board of trustees to a board of commissioners as pointed out in OAG 80-439, copy attached], may establish and place the duties of the treasurer under an administrative department created by ordinance. At the same time the commission may establish by ordinance all appointive offices and positions of employment and make appointments to fill such positions since all legislative, executive and administrative authority of the city is vested in the commission under KRS 83A.140.
Of course, the city commission is no longer required to establish the office of treasurer; however, the financial affairs of the city should be handled by someone designated by the commission or by a department established for this purpose since all cities must comply with the new act relating to finances, namely KRS 91A.010 to 91A.060.