(A) The County Treasurer shall disburse all money received in such manner and for such purpose as may be authorized by appropriate authority of the Fiscal Court.
(B) The County Treasurer shall not disburse any money received by him or her for any purpose other than that for which it was collected and paid over to him or her. Restricted funds must be expended on the restriction and must be expended prior to other funds.
(C) Any appropriation made or claim allowed by the Fiscal Court in excess of any budget fund, and any warrant or contract not within the budget appropriation, shall be void. The County Treasurer shall have the duty to notify each Fiscal Court member of any claim made in excess of any Budget Fund and any warrant or contract not within the budget appropriation. No member of the Fiscal Court shall vote for any such illegal appropriation or claim. The County Treasurer shall be liable for the amount of any county warrant willfully or negligently signed or countersigned by him or her in excess of the budget fund out of which the warrant is payable.
(D) The Fiscal Court shall not in any year expend any money in excess of the amount annually levied and collected for that year or levied, collected, or appropriated for any special purpose. Nothing in this section shall prevent the Fiscal Court from spending surplus funds.
(E) The Fiscal Court shall not expend, permit, or authorize to expend any county revenue raised by taxes levied for one purpose or for any other purpose than that specified in the order or resolution levying the tax.
(F) No member of the Fiscal Court shall knowingly vote for any appropriation or contract in violation of this section or KRS 68.100, and no county officer shall knowingly act to impose upon the county any pecuniary liability in excess of the limitations of this section or by statute.
(G) Except in the case of an emergency where the Judge/Executive, Fiscal Court, and Commonwealth Local Finance Officer agree in writing, no county may, during the first half of any fourth fiscal year, encumber or expend more than 65% of all its current funds, taken as a unit, budgeted for that fiscal year. Payments of principal and interest on bonded indebtedness are not considered current funds.
(H) All warrants for the payment of funds from the County Treasury shall be issued consistent with the requirements of KRS 68.020.
(Ord. 215, passed 2-1-1995; Ord. 290, passed 8-19-1997; Ord. 521, passed 6-5-2012)