Ky. Sup. Ct. Order 2021-33 § 10

(1) Individual Case Report. Each master commissioner shall account to the

circuit judge under whose direction he or she is acting for all amounts received

and distributed, for all proceeds of sales disbursed, for all fees collected, and

for all expenses deducted. These accounts shall be in the manner directed by

the circuit judge who shall approve the accounts by his or her signature. The

master commissioner shall file the approved accounts with the circuit court

clerk who shall record the approved accounts in the case management system

and file in the applicable case. Each master commissioner shall maintain a

current account kept in the office of the circuit court clerk or in the office of the

master commissioner if the chief circuit judge so directs, of each case in which

a fee has been received.

(2) Annual Accounting Report. Each master commissioner shall provide to the

Administrative Office of the Courts, Department of Financial Services, on or

before March 1st of each year, a complete accounting of the prior calendar year

for all fees collected and for all expenses deducted. The accounting shall be

reported on a form prescribed by the Administrative Office of the Courts. The

report shall contain, at a minimum, the following information:

(a) Name (printed);

(b) Address;

(c) County and Circuit;

(d) Total income received (fees, commissions and other income including

interest);

(e) Fees retained from previous year for three months estimated expense;

(f) Expenses as provided in Subsection (3) herein below;

(g) Master commissioner salary cap;

(h) Notarized signature of master commissioner;

(i) Signature of approving circuit judge.

(3) Expenses.

(a) Adequate records and documentary evidence shall be maintained to

support each element of an expense. See IRS Publication 463 and 535

Sections 62, 162, and 274 of the Internal Revenue Code for additional

information.

(b) Only salaries, bonding expenses, and other expenses authorized for

employees in accordance with Section 2(10) which are directly related to

the office of master commissioner, check printing charges, and the cost

incurred for the purchase of accounting/bookkeeping software mandated

by the Administrative Office of the Courts auditing standards may be

deducted from any fees in excess of the personal compensation of the

master commissioner. Salaries are to be itemized per employee.

(c) Notwithstanding any provision to the contrary herein, a master

commissioner authorized by the Chief Justice to operate a full-time

master commissioner's office and who does not engage in any private

business enterprise in the master commissioner's office may deduct

business expenses directly related and necessary to the operation of the

master commissioner's office as established by the Administrative Office

of the Courts auditing standards.

(4) Excess fees referred to in Section 9 shall be remitted with the annual

accounting report to the Administrative Office of the Courts, Department of

Financial Services, in accordance with Section 2(10).