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(A) County Judge/Executive responsibilities.
(1) The County Judge/Executive shall prepare a proposed budget for review and adoption by the Fiscal Court as provided in KRS 68.240, as well as any rules and regulations prescribed by the state’s Local Finance Officer.
(2) On or before April 1 of each year, every county agency, department, public authority and county office that receives county funds shall submit to the County Judge/Executive a written budget request showing the amount of funds requested and brief explanation of need.
(3) On or before April 1 of each year, the County Judge/Executive, County Treasurer and jailer shall prepare and submit a jail budget to the Fiscal Court, as required by KRS 441.215.
(4) The County Judge/Executive shall submit the complete proposed budget in ordinance form for a first reading before the Fiscal Court no later than May 1 of each year.
(5) The County Judge/Executive shall cause a copy of the proposed budget to be posted in a conspicuous place in the Fiscal Court Building and the County Courthouse near the front door ten days before final adoption and shall contemporaneously publish the proposed budget on the county website.
(6) The County Judge/Executive shall advertise the notice of adoption of the budget ordinance in the local newspaper of general circulation in the county and on the county website at least seven, but not more than 21, days before final adoption by the Fiscal Court.
(7) The County Judge/Executive shall publish a summary of the budget ordinance in a newspaper of general circulation in the county and on the county website at least ten days before final adoption by the Fiscal Court. Note: this and the proceeding notice may be advertised together, so long as the time requirements are correct.
(8) The County Judge/Executive shall certify to the state’s Local Finance Officer a copy of the original budget ordinance as approved by his or her office within 15 days of adoption, indicating clearly all changes made by Fiscal Court.
(9) Following action by Fiscal Court, but not later than June 10, the County Judge/Executive shall submit two copies of the budget to the state’s Local Finance Officer for approval as to form and classification.
(10) Within 30 days of adoption of the budget ordinance by the Fiscal Court, the County Judge/ Executive shall cause a summary of the budget ordinance to be published in a newspaper of general circulation in the county and on the county website.
(11) The County Judge/Executive shall maintain a copy of the budget as adopted, together with any amendments adopted thereafter, for public inspection and shall publish same on the county website.
(B) Fiscal Court responsibilities.
(1) Not later than June 1 of each year, the Fiscal Court shall review in detail the proposed budget, including the jail budget that the County Judge/Executive has prepared and submitted.
(2) The Fiscal Court shall make comments, amendments and tentatively approve the proposed budget by reading it publicly. This shall take place prior to the County Judge/Executive submitting the budget to the state’s Local Finance Officer.
(3) The budget shall be reviewed and approved by the state’s Local Finance Officer and then submitted to the Fiscal Court for adoption not later than June 30.
(Ord. 4-2014, passed 7-31-2014, § 2.1)
(A) During the county budget preparation process, the Fiscal Court shall conduct a public hearing on the County Road Aid (CRA) Fund. The procedure shall be as follows:
(1) Publish notice of the proposed use hearing on the CRA Fund at least seven days, but no more than 21 days, in advance of the scheduled hearing; and
(2) Copies of the published notice and written minutes of the hearing shall be maintained by the County Judge/Executive as public record.
(B) Prior to adoption of the county budget and submittal to the state’s Local Finance Officer, a budget hearing shall be conducted by the Fiscal Court on the Local Government Economic Assistance (LGEA) Fund. The hearing process required for the adoption of these two funds may be coordinated in such a manner that both requirements (CRA and LGEA) are addressed at the same hearing. The proceedings for LGEA hearing shall be as follows.
(1) Notice of the budget hearing shall be published at least seven days, but no more than 21 days, prior to the schedule hearing.
(2) Copies of the published notice and written minutes of the hearing shall be maintained by the County Judge/Executive.
(Ord. 4-2014, passed 7-31-2014, § 2.2)
(A) The County Treasurer shall keep records and make reports as set forth in KRS Ch. 68.
(B) Also, the County Treasurer shall maintain the following records as required by the Uniform System of Accounts for counties. The requirements are subject to change:
(1) Cash Receipts Journal and Cash Receipts Ledger;
(2) Check Distribution Ledger;
(3) Appropriation Ledger;
(4) General Ledger;
(5) Investment Journal;
(6) Subsidiary Ledgers and Journals;
(7) Account of each individually:
(a) General Fund;
(b) Road and Bridge Fund;
(c) Jail Fund;
(d) LGEA Fund; and
(e) Special accounts as may be necessary.
(8) Prepare financial reports for the Fiscal Court and jailer each month pursuant to KRS 68.360 and 441.235;
(9) Prepare a quarterly financial statement for the state’s Local Finance Officer;
(10) Prepare and publish an annual financial statement pursuant to KRS 424.220;
(11) Countersign checks per the following conditions:
(a) Claim has been reviewed by the Fiscal Court;
(b) There is a sufficient fund balance and cash in the bank to cover the check; and
(c) There is adequate free balance in a properly budgeted appropriation account to cover the check.
(12) The County Treasurer is the sole officer bonded to receive and disburse county funds.
(Ord. 4-2014, passed 7-31-2014, § 2.3)
(A) The County Judge/Executive is responsible for administering the provisions of the County Budget Ordinance when adopted by the Fiscal Court. All or part of the financial management duties may be assigned to a Finance Officer, whose job description shall include, but not be limited to:
(1) Receipt of all claims against the county;
(2) Prepare and submit a master claims list to the Fiscal Court for review;
(3) Prepare checks on claims reviewed by the Fiscal Court;
(4) Co-sign all checks with County Treasurer;
(5) Maintain an appropriations ledger;
(6) Prepare a quarterly financial statement, which shall be transmitted to the Fiscal Court and State Local Finance Officer, as well as posted in a conspicuous place near the front door of the Courthouse and Fiscal Court building;
(7) Present the quarterly financial statement at the next Fiscal Court meeting;
(8) Reconcile the appropriation ledger with the Treasurer’s appropriation ledger at least once a month;
(9) Issue purchase orders and maintain a purchase order ledger; and
(10) Maintain time and attendance records, including vacation, sick leave and the like.
(B) The County Judge/Executive shall pay all financial claims against the county after approval by the Fiscal Court. However, some claims as outlined in § 30.024 of this chapter may be paid prior to Fiscal Court approval. All such claims shall be within the line item amounts of the county budget.
(C) The County Judge/Executive shall be responsible for preparing and signing all warrants directing the County Treasurer to make payment authorized by Fiscal Court and maintaining a record of such warrants.
(D) At the close of each fiscal year, the County Judge/Executive shall prepare records necessitated by the annual county audit. The annual audit shall be conducted either by the State Auditor of Public Accounts or a certified public accountant.
(Ord. 4-2014, passed 7-31-2014, § 2.4)
(A) The County Judge/Executive shall account for all claims against the county.
(B) Anyone with a claim for payment from county funds shall file it in writing in the office of the County Judge/Executive.
(C) Each claim shall be recorded by date of receipt and presented to the Fiscal Court at its next regular meeting.
(D) Each claim shall designate the budget fund and classification from which the claim will be paid and each warrant shall specify the budget fund and classification.
(E) All claims shall be presented to the Fiscal Court for review prior to payment and the Court, for good cause shown, may order that a claim not be paid.
(F) The Fiscal Court may adopt a standing order to pre-approve the payment of payroll for county officials and employees, utility bills and recurring expenses, such as interest and principal on bonded debt, to be submitted to the state’s Local Finance Officer by July 1 of each fiscal year with the county budget.
(G) Pre-approved expenses will be provided to the Fiscal Court for information.
(Ord. 4-2014, passed 7-31-2014, § 2.5)
Publisher's Note: This Section has been ADDED by new legislation (Ord. 9-2022, adopted 9-23-2022). The text of the amendment will be incorporated below when the ordinance is codified.
PERSONNEL ADMINISTRATION
(A) The County Fiscal Court recognizes that a personnel system, which recruits and retains competent, dependable personnel, is indispensable to effective and efficient county government. The administrative code is not a contract for employment and is not intended to be. Kentucky is an “at will” state by law and employees of the county shall be aware that this subchapter is not to be interpreted as a contract or confused with one. An acknowledgment of receipt shall be signed and placed in the personnel file of every employee.
(B) The policies set forth herein are intended to implement the personnel system by providing procedures for:
(1) Classifying positions in the county service;
(2) Recruiting personnel for that service; and
(3) Compensating employees equitably for their service.
(Ord. 4-2014, passed 7-31-2014, § 3.1)
(A) The County Judge/Executive, pursuant to KRS 67.710, shall administer the personnel system set forth herein.
(B) In addition to other duties as set forth in these policies and procedures, the County Judge/ Executive shall ensure that subsequent amendments or additions by the Fiscal Court be made as follows:
(1) Immediately upon official amendment, the change(s) shall be written in a manner and format consistent with these policies and procedures;
(2) The amending ordinance shall be recorded in this chapter; and
(3) A memorandum explaining the change(s) with the amendment attached shall be distributed to all personnel assigned custody of a copy of this subchapter and shall be published on the county’s website.
(C) The County Judge/Executive shall conduct an annual review of the personnel policy and procedures manual, preferably during the budget preparation process.
(Ord. 4-2014, passed 7-31-2014, § 3.2)
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