Current through Register Vol. 51, No. 6, December 1, 2024
RELATES TO:
KRS
64.140
NECESSITY, FUNCTION, AND CONFORMITY:
KRS
42.0201(3) requires the
state controller to be responsible for all aspects of accounting policies and
procedures, financial accounting systems, and internal accounting control
policies and procedures.
KRS
64.140 provides for advancements to county
sheriffs to defray official expenses. This administrative regulation provides
for advancement to sheriffs of counties with a population of less than
70,000.
Section 1. Definitions.
(1) "Branch" means the County Fee Systems
Branch.
(2) "Cabinet" means the
Finance and Administration Cabinet.
(3) "Secretary" means the secretary of the
Finance and Administration Cabinet.
Section 2. Application. Sheriffs of counties
containing a population of less than 70,000 may make application to the State
Treasurer to be advanced monies to operate their offices during those periods
of the year when the fees of the office are inadequate to provide for
operational expenses. Application shall be in the form of a letter addressed to
the Finance and Administration Cabinet, Office of the Controller, Division of
Local Government Services, County Fee Systems Branch, signed by the sheriff,
and notarized by a notary public in and for the Commonwealth of Kentucky. The
application shall state:
(1) The fees
received by the sheriff are insufficient to provide the necessary funds for the
operation of the office;
(2) The
sheriff desires to receive an advancement of funds from the State Treasury to
defray office expenses;
(3) The
sheriff agrees to comply with this administrative regulation; and
(4) The documents filed with the application
are true and correct statements of fact.
Section 3. Accompanying Documents. The
following documents shall accompany a letter of application:
(1) A copy of the sheriff's settlement with
the fiscal court of the sheriff's county for the year immediately preceding the
year in which application for an advancement is made, certified as true and
correct by the county court clerk. If the sheriff's settlement with the fiscal
court has not been filed, the sheriff may substitute an affidavit setting out
the actual fees of the office for the immediate preceding year.
(2) A copy of the last quietus from the
state, certified by an authorized representative of the Finance and
Administration Cabinet, Department of Revenue.
(3) A detailed budget for the sheriff's
office, approved by fiscal court, for the year in which the advancement is to
be made. The budget statement shall contain detailed breakdowns of monthly
expenditures and receipts.
(4) A
detailed statement, approved by fiscal court, of the amount to be advanced in
each month.
(5) An affidavit
setting out receipts for the year up to and including the last day of the
previous month and actual expenses to the last day of the month in which
application is made, if the sheriff first requests an advance in a month other
than January.
(6) A bond in favor
of the commonwealth for an amount not to exceed the total advance requested for
the year. The bond shall be:
(a) Issued by a
surety company authorized to do business in the Commonwealth of
Kentucky;
(b) Conditioned upon the
full repayment by the sheriff of all monies advanced by the
commonwealth;
(c) In addition to
any other bonds required by statute;
(d) Approved by the fiscal court;
and
(e) Prepared in duplicate, with
the original to be filed with the branch and a copy with the county court clerk
of the sheriff's county.
(7) Any other document, report, or
information which:
(a) Describes or
facilitates understanding of the fiscal condition, history, or management of
the sheriff's office; and
(b) Is
requested by the cabinet to enable it to adequately evaluate the advisability
of making advancement.
Section 4. Initial Advancement; Procedure.
Upon receipt of an application for advancement to a sheriff, the branch manager
shall examine the application for compliance with this administrative
regulation. If the request and supporting documents are found to be in proper
order, the branch manager shall recommend to the secretary that an advance be
made and a suggested amount. The branch manager shall be guided by the
following considerations in making a recommendation:
(1) If the first advance is requested for the
month of January, the branch manager shall recommend that the cabinet issue a
warrant for the lesser of:
(a) The sheriff's
request; or
(b) The estimated
expenditures minus receipts for the month of January as set out in the
sheriff's budget; except that the monthly advance shall not exceed the lesser
of $60,000 or one-twelfth (1/12) of the sheriff's receipts for the previous
year.
(2) If the first
advance request is for a month other than January, the branch manager shall add
the expenses of the sheriff for the months of the year preceding the
application as set out in the affidavit to the estimated expenses for the month
in which the advance is requested, subtract the receipts of the office, and
recommend that a warrant be issued for the lesser of:
(a) The figure representing the difference
between the sum of the actual expenses and the estimated expenses for the month
of the advance and the receipts of the office; or
(b) The amount requested; except that the
recommendation shall not exceed $60,000 or one-twelfth (1/12) of the sheriff's
receipts of the previous year, whichever is the lesser.
Section 5. Subsequent
Advancements.
(1) After receiving an initial
advancement, a sheriff may receive subsequent advancements upon filing with the
cabinet a request for advancement accompanied by an affidavit setting out the
receipts and expenditures of the sheriff's office through the previous
month.
(2) Upon receipt of a
request for a subsequent advancement, the branch shall add the actual
expenditures to date to the estimated expenditures for the current month,
subtract the actual receipts of the office, and cause a warrant to be issued
for the lesser of:
(b) The amount requested; except
that the warrant shall not exceed the lesser of $60,000 or one-twelfth (1/12)
of the sheriff's receipts for the previous year.
Section 6. Refund Procedure.
(1) A sheriff who has received an advancement
of funds shall, on or before the tenth day of November, December, and January,
file with the cabinet an affidavit stating the actual receipts and expenditures
of the office for the preceding month. The affidavit shall be accompanied by a
check made payable to the Treasurer of the Commonwealth of Kentucky in the
amount that the receipts exceed the expenditures for the previous month; except
that the total amount of money payable to the commonwealth shall not exceed the
total of the advancements made to the sheriff during the preceding
year.
(2) If the payment submitted
as provided in Section 6(1) of this administrative regulation is less than the
amount advanced to the sheriff during the preceding year, the sheriff shall, on
or before January 15 of the year following the year in which the advancements
are made, forward a check made payable to the Treasurer of the Commonwealth of
Kentucky in the amount of the unpaid balance.
(3) An advancement shall not be made to a
sheriff unless the total amount advanced in the previous year has been repaid
to the commonwealth.
STATUTORY AUTHORITY:
KRS
42.0201(3)
