I don't think Andy was ever implying that the bank book was Parnell 
Rigsby's. I always took that scene as Andy looking at his own bank book 
balance in order to pay Mr. Rigsby back the $50.00 without Opie being none 
the wiser.

 Andy pulls the bank book out of his desk drawer right after he has decided 
not to tell Opie that Parnell Rigsby had placed an ad in the newspaper's 
Lost & Found Section:

Andy: Ain't that one of the saddest bank books you ever saw?
 
Barney: Whataya gonna do?
 
Andy: Well, I've got to give Mr. Rigsby back his money! I got no other 
choice! If I tell Opie he'll give the money back, he's that kind of boy....
 
Barney: You know, there's not many fathers that'd do what your doing....take 
the money out of their own pocket.....
 
 
So, I don't think the writers ever intended for us to think that the bank 
book belonged to anyone else except Andy.
 
Jimmy Phillips
 
Least ways that's the way me & Upchurch see it ;)
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