(A) The County Judge/Executive shall appoint, pending Fiscal Court approval, a County Treasurer at its regular June term every four years. If for any reason the County Treasurer is not appointed at the June term, the Judge/Executive shall call the Fiscal Court to meet immediately after the adjournment of the term on a day fixed by order entered in the order book of the Court. The meeting shall be held within two weeks after the adjournment of the June term.
(B) The County Treasurer shall take office on July 1, immediately following his or her appointment.
(C) No persons shall be eligible to be County Treasurer unless at the time of his or her appointment, he or she is a citizen of the commonwealth, at least 25 years old, and has been, for two years preceding his or her appointment, a resident of the county for which he or she is appointed. The County Treasurer shall take the constitutional oath of office before the County Fiscal Court, and shall execute the bond with surety as required, to be approved by the County Fiscal Court. The Fiscal Court may pay the premium on the bond from the county funds.
(D) The Fiscal Court may remove the County Treasurer at any time for neglect of duty, incompetency, or dishonesty.
(E) The following are the procedures for the County Treasurer:
(1) County funds shall be paid out only on order of the Fiscal Court;
(2) No expenditures may be made in excess of revenues or for purposes other than appropriated;
(3) No appropriations may be made which exceed adopted budget amounts;
(4) The Treasurer shall keep a record of each budget appropriation, all expenditures from that appropriation, and each Budget Fund. This record is called the appropriation expenditure ledger;
(5) The Treasurer shall maintain general ledger in which all transactions are entered, either in detail or in summary. Control accounts are established for the cash receipts register and the appropriation expenditure ledger;
(6) The Treasurer shall maintain a cash receipts register containing columns for total cash received, source of revenue, and miscellaneous revenue for each fund;
(7) The Treasurer shall maintain an appropriation expenditure ledger. This ledger is a group of accounts supporting in detail the appropriation and expenditure accounts of the general ledger. An account must be provided for each appropriation made in the budget. The original appropriation shall be entered and all amendments and transfers authorized by order of the Fiscal Court. All expenditures shall be charged to an appropriation expenditure account;
(8) The Treasurer shall maintain a record of all warrants paid (except payroll) in chronological order in a warrant distribution register;
(9) The Treasurer shall maintain a payroll authorization book which is designed to facilitate convenient preparation and certification of the payroll. One order of the Fiscal Court may be made to authorize payment for all employees for more than one payroll period;
(10) The Treasurer shall maintain an individual earnings record for each employee;
(11) The Treasurer shall maintain a notes payable register which provides information on notes for temporary loans in anticipation of the current year’s revenue;
(12) The Treasurer shall maintain a bond register which records the history and authorization of each bond issue, whether general obligation bonds, revenue bonds, or special levy bonds. A separate sheet shall be prepared for each issue; and
(13) All records of the Treasurer shall be kept in accordance with standard accepted accounting principles.
(Ord. 215, passed 2-1-1995; Ord. 544, passed 4-15-2014)