Request By:
Mr. Clarence E. Jackson
Boyd County Commissioner
3259 Ridgeway Drive
Ashland, Kentucky 41101
Opinion
Opinion By: Steven L. Beshear, Attorney General; By: Charles W. Runyan, Assistant Deputy Attorney General
You raise a question concerning the expense allowance of the county judge executive.
KRS 67.722 reads:
"The county judge/executive shall receive an annual expense allowance of three thousand six hundred dollars ($3,600) for performing his duties and fulfilling his responsibilities in the administration of the local county road program. Payment shall be made quarterly in the amount of nine hundred dollars ($900) per quarter, the first such payment to be made for the quarter ending March 31, 1978."
You ask: What is this money to be used for?
Under the express wording of the statute, the expense allowance is designed to cover the county judge executive's expenses in his performing his duties and fulfilling his responsibilities in the administration of the county road program. The formulation of the county road program by orders, resolutions, and ordinances is the sole responsibility of the fiscal court, meeting and acting as a body in such meeting. See KRS 67.080(2)(b), 67.083(3)(t), 178.010(1)(b), and
Sarver v. County of Allen, Ky., 582 S.W.2d 40 (1979). Thus the fiscal court must determine as a body in a lawful meeting exactly what roads are to be constructed, reconstructed, or repaired, the nature and extent of such construction or repair, the precise method of such improvements, and the basic time scheduling of the road work. However, once the fiscal court as a body establishes a county road project, as above described, the county judge executive, as the county's chief executive, is immediately responsible for implementing or carrying out such program, assisted by the county road engineer or supervisor, county road employees and other county employees necessary to such implementation. See KRS 67.710 and 179.020.
Thus, the expense account is for the county judge executive's expenses accruing from his executive and supervisory duties relating to the county road program. See
Roberts v. Hickman County Fiscal Court, Ky., 481 S.W.2d 279 (1972).
Next, you ask whether the county judge executive can turn in expenses, for reimbursement out of the county treasury, for his attending county judge seminars, conventions, and legislative conferences.
It is our opinion that the county judge executive may be reimbursed out of the county treasury (subject to an appropriate budget fund under KRS Chapter 68) for his reasonably necessary and documented expenses arising out of his attending meetings directly involving official county business or functions. See KRS 67.083(1),
Funk v. Milliken, Ky., 317 S.W.2d 499 (1958),
Barkley v. Gatewood, 285 Ky. 179, 147 S.W.2d 373 (1941), and
Goodlett v. Anderson County, 267 Ky. 166, 101 S.W.2d 421 (1936). To the extent that such meetings would involve the county road program, such expenses would fall under the allowance granted in KRS 67.722, mentioned above. Of course the fiscal court cannot establish a lump sum expense allowance for the county judge, as relates to non-road functions (see KRS 64.710), since there is no statute to that effect. However, as we have said, the county judge executive can submit a claim for non-road program expenses as they accrue.
You ask whether jailers may turn in an expense for attending conventions, jailer's schools etc. The basic procedure and conditions described above for county judge executives in claiming expenses generally (not road program expenses) would apply to jailers, except that such expenses should be paid out of a fund established in the jail budget part of the county budget. See KRS 441.006 and 441.008. Where the expense specifically arises out of his participation in the local corrections training program, the monthly expense allowance of three hundred dollars ($300), pursuant to KRS 441.017, would apply.
Next, you ask when should the county clerk, who collects delinquent taxes, pay the county treasurer the county's money and pay over taxes belonging to school and fire districts.
We assume you refer to KRS 134.480, where the county clerk receives payment of the amount due on certificates of delinquency owned by the state, county and taxing districts. Under KRS 134.480(2), in such cases the county clerk is required to give a receipt to the payor and make a report to the department of revenue, the county treasurer, and the proper officials of the taxing districts as often as such units may require, and not less than once in every thirty (30) days. At the time of the reporting, the county clerk shall pay to the department of revenue for deposit with the state treasurer all moneys collected by him or her due the state, to the county treasurer all moneys due the county, and to the authorized officers of the taxing districts the amount due each district. In other words, the reporting and paying over the tax moneys to the particular tax authorities affected coincide. See KRS 134.148, relating to similar procedure where the county clerk receives taxes on motor vehicles or trailers.
Your fifth question involves the county attorney's 20% fee for prosecuting action on certificates of delinquency. See KRS 134.500 and 134.540. You ask whether that fee is compensation? The answer is "no". Under KRS 134.545, such fee money shall be used only for the payment of county attorney office operating expenses. The term "county attorney office operating expenses" clearly refers to all actual and necessary expenses incident to the proper conduct of the total duties of the office of county attorney. See OAG 81-96, published, Banks-Baldwin, copy attached.
We believe the county attorney may engage in a short term investment of such fees, as permitted by KRS Chapter 386, to the extent practicable. Such earned interest would, however, have to be turned over to the county, since no statute deals specifically with interest on such moneys.