Owsley Co, Citizens For Fiscal Court Oversight
Kentucky Revised Statutes Chapter 065.00
KRS 68.020 County treasurer -- Duties and powers.
(1) 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.
(2) He may, and when directed by the fiscal court shall, invest the funds of the county pursuant to KRS 66.480.
(3) 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.
(4) 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.
(5) 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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