Fee Offices

The State Local Finance Officer, according to KRS 68.350, has been given the duty of prescribing the books and forms to be used by county officials in the administration of the fiscal affairs of the county under the budget laws.  He may also investigate, examine, and supervise the accounts and operations of all local governments and local government officers as perscribed by KRS 68.210.

The purpose of this page is to aid Fee Offices and Fee Officials in the facilitation of responsibilities as established by the State Local Finance Officer.

Fee offices, as opposed to other county government departments, run on a calendar year cycle.  Fee offices are required to submit a budget to DLG by the 15th of January each year.  Fee office budgets must first be approved by the county's fiscal court before being submitted to DLG.

After the budget is received by DLG, it goes through a checklist to make sure that it meets the minimum criteria established by the State Local Finance Officer.

You can review your fee budget to make sure it is meeting all of the requirements by using our Fee Office Budget Checklist.

Budgets are kept on file as a matter of public record.

Along with a budget, fee offices are required to submit quarterly reports to DLG.  Quarterly reports are due no later than 30 days after the end of the quarter.

Quarterly reports typically have the same common errors.  A list of some of those are:

• Report not signed by the fee official.
  
  
• Basic math errors.
  
  
• Figures not recorded in the budget estimate section of receipts and disbursements.
  
  
• Total receipts and disbursements  in Year to Date boxes on Part Two, Line 27 and Part Three Line 53 do not equal Part One, Summary Lines 1and 2 respectively.
  
  
• Report not shown as cumulative amount on Part One, Column 2.
  
  
• Quarterly fee account totals shown in incorrect columns on the Part One Summary.  Fee totals are to be shown on Part One, Column 2 ONLY.
  
  
• Fee account is “force balanced” to incorrect data.
  
  
• Account bank reconciliation not shown.
  
  
• Book Balance and Reconciled Bank Balance do not agree.
  
  
• Year-to-Date Column not completed and totaled.
  
  
• Part Four, Liabilities Outstanding sheet is missing from the report.
  
  
• Outstanding Liabilities sheet not completed for current debt issues.
  

To further review your quarterly report for accuracy, use one of our check sheets.

Clerk Quarterly Report Check Sheet

Sheriff Quarterly Report Check Sheet

Quarterly reports are kept on file with the fee office's budget as a matter of public record.

If you are looking for additional information you may search The Kentucky Legislature to review information bulletins published by the Legislative Resource Commission.

Duties of Elected County Officials (pdf - 624 kb)

County Government in Kentucky (pdf - 598 kb)