Request By:
Mr. Phillip M. Tackett
Certified Public Accountant
Box 634
Morehead, Kentucky 40351
Opinion
Opinion By: Steven L. Beshear, Attorney General; By: Charles W. Runyan, Assistant Deputy Attorney General
In auditing jailers' accounts, you have problems.
Question No. 1:
"Must the jailer and janitor be the same person?"
The jailer may at the same time be the janitor of county buildings, provided that the county judge/executive, with approval of the fiscal court, employs the jailer as superintendent of county buildings, grounds and other properties, pursuant to KRS 67.130. Such appointment should be reflected, if at all, in the executive order book of the county judge/executive, and the approval reflected in an order of fiscal court. Thus the jailer is not automatically the janitor of county buildings as he was under the statute prior to the 1978 amendment (Ch. 118, Sec. 10). Under the statute, regardless of who is appointed janitor, the fiscal court is responsible for the maintenance and operation of all county buildings and grounds. The county judge/executive is responsible for executing the policies of fiscal court relating to such county buildings and grounds.
Question No. 2:
"Must the jailer serve as janitor? "
We have answered that above. He serves if appointed by the county judge/executive, as above mentioned.
Question No. 3:
"If the jailer is in excess fees, must the janitor's salary be also included in excess fees and be returned to the county?"
The jailer, as a county fee officer, must turn in to the county treasury, after each calendar year of his term, the excess of receipts over and above the amounts allowable for his personal compensation, the compensation of his legally authorized deputies and assistants, and authorized official expenses.
Funk v. Milliken, Ky., 317 S.W.2d 499 (1958) 506.
Included in the jailer's gross receipts are his earned statutory fees, any salary paid to him out of the county treasury [see KRS 64.530 and 64.720], and any net compensation coming to him under the annual janitorial appropriation mentioned in KRS 67.130. To the extent that the janitorial appropriation would represent money paid to him for janitorial services rendered by him personally, that would be net compensation. Any of that janitorial money paid out by the jailer for supplies or equipment used in the janitorial function or paid out by the jailer to others to assist in the janitorial function should be deducted from the gross appropriation to determine the jailer's net compensation under KRS 67.130.
Question No. 4:
"If fiscal court wishes, may the jailer be allowed to keep these excess fees earned as janitor? "
Under the rubber dollar principle any salary paid to the jailer plus any net janitorial compensation plus earned fees of the jailer as aggregated cannot exceed the sum of $23,184 for 1980. See