Last Wednesday’s Butler County commissioners meeting provided the good news that a Butler certified public accountant had made substantial progress in resolving the financial recordkeeping mess left behind by former Sheriff Dennis Rickard when he retired at the end of 2009.

During the meeting, it was disclosed that the accountant, Lynn Beck, had identified those to whom approximately $1.7 million is owed. Only about $300,000 remains to be sorted out, but county officials admitted that it could take much of this year before the process is concluded.

County officials also acknowledged that the county might never be able to ascertain the rightful owners of some of the money.

That is indicative of the disorganized state in which Rickard kept his books, although the former sheriff has continued to maintain that his office’s financial records are auditable, just not accountant-friendly.

But while in office, Rickard had the responsibility of keeping his financial books accountant-friendly, which, it has been disclosed numerous times, he did not do.

In fact, approximately $175,000 in county taxpayers’ money has been spent in recent years to try to get his money records in order — a financial obligation county taxpayers should not have had to incur. And that bill presumably will grow substantially larger as Beck, who is being paid $70 an hour, continues focusing her attention on the remaining $300,000 in question.

At Wednesday’s commissioners meeting, at which it was acknowledged that Beck’s services would be needed beyond the initially anticipated end date in March, the commissioners voted to extend the accountant’s services until the end of the year, if needed.

County taxpayers are justified in hoping that Beck’s remaining work will be easier than currently anticipated.

But perhaps there is an opportunity for the county government to be reimbursed for the taxpayers’ money that already has been — and that will be — spent to resolve what county Controller Jack McMillin has characterized as a financial “train wreck.”

At the meeting on Wednesday, the question was raised as to whether Rickard could be held liable for the $175,000 and, presumably, the additional money that will be paid to Beck.

Although county solicitor Julie Graham said she was uncertain whether that could be done, McMillin expressed the opinion that that was possible.

McMillin said that state regulations don’t just cover shortages.

“It could be interpreted that it also covers lapses in fiduciary responsibilities,” he said.

It was suggested that reimbursement not sought directly from Rickard might be attainable through a bond that had covered the former officeholder.

There was no action or discussion as to whether the county actually would pursue reimbursement, but the commissioners owe it to the taxpayers to do so. In the end, the taxpayers should not have to take the hit for an elected official’s unacceptable performance in office — even if that unacceptable performance covered only a small part of his overall role.

No one ever has accused Rickard of wrongdoing, and even the latest examination of the former sheriff’s books by Beck hasn’t raised such a possibility. However, as McMillin has pointed out, without having a complete, verifiable record of what’s owed to whom, it’s virtually impossible to determine whether Rickard’s books contain a money shortage.

It is to be hoped that Beck’s examination of the former sheriff’s books is able to conclude that no shortage exists.

Sheriff Mike Slupe, who succeeded Rickard, opened new accounts to separate his money from the money remaining in the former sheriff’s accounts.

The Rickard financial recordkeeping fiasco has encompassed too much time, money and debate. It could have been avoided if Rickard simply had followed basic financial-records procedures used routinely by the county’s other row officers.

Although they’ll probably never get one, county taxpayers are due an apology from Rickard for letting them down in such a costly way.