(A) The County Treasurer shall keep an accurate detailed account of all money received and disbursed by him or her for the county.
(B) The books of account of the county’s financial transactions shall be kept in the manner required by the uniform system of accounts prescribed by the Finance and Administration Cabinet.
(C) The County Treasurer shall, when required by the Fiscal Court, settle his or her accounts as County Treasurer. In addition, he or she shall make a full and complete settlement for the preceding fiscal year with the Fiscal Court within 30 days after the close of the fiscal year.
(D) Each settlement made by the County Treasurer shall be approved by the Fiscal Court in open court and shall, by order of the Court, be recorded by the County Clerk in a book kept for that purpose. The original shall be filed in the County Clerk’s office and preserved as a record of the Court. All statements, vouchers, and other papers relating to the annual settlement shall be filed in the office of the County Clerk, to be disposed of as the Fiscal Court directs.
(E) In case of a vacancy, the Judge/Executive shall call a special meeting which shall proceed in the manner he or she deems proper to settle the accounts of the County Treasurer.
(F) Where the special purpose for which a tax was levied has been accomplished, any amount remaining in the special fund shall become a part of the General Revenue Fund of the county. In a case where all or part of a special fund so transferred to the General Fund remains unexpended and has not been combined with other funds in such a way as to lose its identity, the county may return the funds to a special reserve fund for a purpose similar to that which the fund was originally accumulated. The county may place these funds in investments to which other funds of the county may lawfully be invested until such a time as it is necessary to expend the funds for their purpose.
Ord. 215, passed 2-1-1995)