(A)   The County Treasurer shall keep records and make reports as set forth in KRS Ch. 68.
   (B)   Also, the County Treasurer shall maintain the following records as required by the Uniform System of Accounts for counties. The requirements are subject to change:
      (1)   Cash Receipts Journal and Cash Receipts Ledger;
      (2)   Check Distribution Ledger;
      (3)   Appropriation Ledger;
      (4)   General Ledger;
      (5)   Investment Journal;
      (6)   Subsidiary Ledgers and Journals;
      (7)   Account of each individually:
         (a)   General Fund;
         (b)   Road and Bridge Fund;
         (c)   Jail Fund;
         (d)   LGEA Fund; and
         (e)   Special accounts as may be necessary.
      (8)   Prepare financial reports for the Fiscal Court and jailer each month pursuant to KRS 68.360 and 441.235;
      (9)   Prepare a quarterly financial statement for the state’s Local Finance Officer;
      (10)   Prepare and publish an annual financial statement pursuant to KRS 424.220;
      (11)   Countersign checks per the following conditions:
         (a)   Claim has been reviewed by the Fiscal Court;
         (b)   There is a sufficient fund balance and cash in the bank to cover the check; and
         (c)   There is adequate free balance in a properly budgeted appropriation account to cover the check.
      (12)   The County Treasurer is the sole officer bonded to receive and disburse county funds.
(Ord. 4-2014, passed 7-31-2014, § 2.3)