Request By:
Hon. Tommy J. Wilson
Carlisle County Judge/Executive
P.O. Box 279
Bardwell, Kentucky 42023
Opinion
Opinion By: Steven L. Beshear, Attorney General; By: Charles W. Runyan, Assistant Deputy Attorney General
The subject you address is of the hiring or appointing of a Finance Officer for the Office of the County Judge/Executive.
You point out that since the County Treasurer is now appointed by Fiscal Court, and is more or less independent of the County Judge/Executive, it is sometimes very difficult to carry on the financial business of the county under those conditions.
Your questions read:
"In view of this, the questions I have in mind are as follows: Can a County Judge appoint a qualified person to keep an appropriation ledger and process claims, write the checks, and make financial reports to the Court etc., without the approval of the Fiscal Court?
Also, can the salary for this person be set up by the County Judge from the County budget without approval by the Fiscal Court, or would the County Judge have to pay the salary of this person?"
As you say, the Fiscal Court appoints the County Treasurer, pursuant to KRS 68.010(1).
As relates to the writing of checks against the county treasury, that is a function of the County Treasurer, pursuant to KRS 68.020(1), except that such checks must be co-signed by you as County Judge/Executive. The processing of claims authorized to be paid by the Fiscal Court is also a duty of the County Treasurer. KRS 68.020. The County Treasurer is required to keep an accurate account of all money received and disbursed by him or her for the county, and keep a book of accounts of the financial transactions of the county. KRS 68.020. This clearly means that the County Treasurer must make financial reports to the Fiscal Court relating to receipts and disbursements of county money.
Since KRS 68.300 prohibits the expenditure of money in excess of budget funds, the County Treasurer has the responsibility of keeping an accurate account of the precise status or balances of county appropriations or budget items. See also KRS 68.110 and 68.240. The County Treasurer must periodically settle his or her accounts with Fiscal Court. KRS 68.020 and 68.030. KRS 68.360 requires the County Treasurer to balance his books on the first day of each month, so as to show the correct amount on hand belonging to each fund on the day the balance is made, and must within ten (10) days file with the County Judge/Executive and other members of Fiscal Court a monthly statement containing a list of warrants paid by him during the month, showing all cash receipts and the cash balance at the beginning and end of the month, "and certifying that each warrant or contract is within the budget appropriation. " (Emphasis added.) See
Stanley v. Fiscal Court, 190 Ky. 495, 227 S.W. 813 (1921).
In answer to your first question, the County Treasurer is required to perform those functions. Bear in mind that although the County Treasurer is not under your command, the Treasurer cannot make valid expenditures of county money without your co-signature. Of course you cannot arbitrarily refuse to sign checks. You would generally have to co-sign checks for expenditures specifically authorized by statute and Fiscal Court order, and subject to proper budgeting procedure and available balances.
The residual question is whether a finance assistant may be appointed and by whom?
It must be borne in mind that the County Treasurer has a basic independence in carrying out his duties, and that he is not to be placed under the administrative control of some other officer. See
Breathitt County v. Cockrell, 250 Ky. 743, 63 S.W.2d 920 (1933) 923. See OAG 80-309, published, Banks-Baldwin.
It is our opinion that, under the express powers of the Fiscal Court, pursuant to KRS 67.080(1)(c) and (d) and KRS 67.083(3), you could appoint, with approval of the Fiscal Court, personnel for which there is a demonstrated need for assisting you as County Judge/Executive in your administrative and executive role, and specifically as relates to your administrative duties pertaining to county finances. See KRS 67.710(3)(4)(5) and (6). However, such personnel cannot be hired to merely duplicate the precise work of the County Treasurer, nor can such employment be used to interfere in any way with the statutory duties of the County Treasurer.
The salary or salaries of such personnel hired to assist you as County Judge/Executive in your financial role should be paid out of the County Treasury, subject to proper budgeting procedure as outlined in KRS Chapter 68. The specific salary or salaries would be determined by the Fiscal Court. See KRS 67.710(7) and 64.530(1).