Opinion ID: 2399233
Heading Depth: 1
Heading Rank: 33

Heading: County Clerk's Bookkeeping Methods

Text: A question was raised below concerning the methods of bookkeeping employed by the county court clerk. It appears that the clerk simply deposited all of his receipts in a special bank account, without keeping any detailed records of the sources or amounts of the receipts, and wrote checks for disbursements. The checks constituted the only record of disbursements. No issue is made as to the allowability of any of the disbursements; the only contention is that the clerk should be ordered to keep more satisfactory records and accounts. The lower court held that no actual controversy existed, and declined to make any adjudication. However, the court pointed out that under KRS 67.080(7) and KRS 61.290 there are means by which proper accounts and records may be compelled to be kept. Since no specific relief was sought with respect to the county clerk, it is difficult to see what particular benefit would be accomplished by a mere declaration that the clerk's records and accounts were inadequate. However, the clerk's methods of attempted bookkeeping deserve to be criticized severely, and we think it would be proper for the judgment to state that it is the duty of the fiscal court to require the clerk to keep adequate records and accounts. To the extent that the judgment conforms with this opinion it is affirmed; in all other respects it is reversed, with directions to enter judgment in conformity with this opinion.