68.020 County treasurer -- Duties and powers.
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The county treasurer shall receive and receipt for all money due the county from its
collecting officers or from any other person whose duty it is to pay money into the
county treasury, and shall disburse such money in such manner and for such
purpose as may be authorized by appropriate authority of the fiscal court. He shall
not disburse any money received by him for any purpose other than that for which it
was collected and paid over to him, and when he pays out money he shall take a
receipt therefor. All warrants for the payment of funds from the county treasury
shall be co-signed by the county treasurer and the county judge/executive.
He may, and when directed by the fiscal court shall, invest the funds of the county
pursuant to KRS 66.480.
He may, and when directed by the fiscal court shall, institute actions in the name of
the county against all delinquent sheriffs or collectors of the county, and against
anyone having money belonging to the county who fails or refuses to pay it over on
demand when due. He shall keep a record of all actions he is directed to institute on
behalf of the county, showing their condition and the money collected thereunder.
He shall keep an accurate detailed account of all money received and disbursed by
him for the county, and shall keep books of accounts of the financial transactions of
the county in the manner required by the uniform system of accounting prescribed
by the state local finance officer.
The county treasurer shall, when required by the fiscal court, settle his accounts as
county treasurer, and within thirty (30) days after the close of each fiscal year, he
shall, unless his immediate predecessor has done so, make a full and complete
settlement for the preceding fiscal year with the fiscal court or with a person or
persons whom the fiscal court, by order of record, appoints to make settlement with
him. In case of a vacancy, the county judge/executive shall call a special meeting
which shall proceed in the manner it deems proper to settle the accounts of the
county treasurer.
Effective: July 13, 1984
History: Amended 1984 Ky. Acts ch. 14, sec. 1, effective July 13, 1984. -- Amended
1982 Ky. Acts ch. 57, sec. 5, effective March 9, 1982; and ch. 393, sec. 44, effective
July 15, 1982. -- Amended 1980 Ky. Acts ch. 90, sec. 2, effective April 1, 1982;
ch. 188, sec. 48, effective July 15, 1980; and ch. 289, sec. 1, effective July 1, 1980. -Amended 1978 Ky. Acts ch. 197, sec. 2, effective June 17, 1978. -- Amended 1976
(1st Extra. Sess.) Ky. Acts ch. 20, sec. 6, effective January 1, 1978. -- Amended 1962
Ky. Acts ch. 25, sec. 7. -- Amended 1960 Ky. Acts ch. 93, sec. 1. -- Recodified 1942
Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 931, 935,
4114h-2.
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