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134.160 Office rooms, hours, and books of sheriff.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
The governing body of a county shall provide the sheriff with office space that
includes a secure place to keep the records of his or her office.
(a) The sheriff shall keep an accurate account of all moneys received and all
disbursements made, showing:
1.
The amount;
2.
The date and time of payment or disbursement;
3.
The name of the person making the payment or to whom the
disbursement was made; and
4.
The account the payment was credited to or the disbursement
deducted from.
(b) The sheriff shall maintain records that account for separate and distinct
appropriations in separate and distinct accounts.
(c) The sheriff shall balance all accounts on a monthly basis unless
otherwise provided by law. The cost of maintaining records and accounts
in whatever form shall be paid for as other county records.
All payments received by the sheriff shall be entered immediately by the sheriff
on his or her books. The sheriff may provide a receipt specifying the amount
and to what account the payment was credited to the person making the
payment.
The sheriff shall obtain a receipt for all disbursements made by the sheriff.
Other than as permitted for investment and expenditures by this chapter, the
sheriff shall not apply or use any money received by him or her for any purpose
other than that for which the money was paid or collected.
The sheriff shall keep all books and accounts in the manner and form required
by the department.
The books of the sheriff shall be open at all times to the inspection of the
Auditor of Public Accounts, the department, the governing body of the county
or any member thereof, the governing body of any other taxing district for
which the sheriff collects taxes or any member thereof, the Commonwealth's
and county attorneys, and any taxpayer or person having any interest therein.
Effective:January 1, 2010
History: Amended 2009 Ky. Acts ch. 10, sec. 20, effective January 1, 2010. -Amended 2005 Ky. Acts ch. 85, sec. 254, effective June 20, 2005. -- Recodified
1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat.
secs. 4137, 4138, 4139, 4140.
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