Letcher County

The Fiscal Court of each Kentucky County, at its regular June meeting every four years, shall appoint a County Treasurer for a term of four years.  The County Treasurer shall take office on the July 1st immediately following his/her appointment.  No person is eligible to be County Treasurer unless he/she is a citizen of Kentucky, at least 25 years of age, and has been for the two years preceding his/her appointment a resident of the county for which he/she is appointed.  The County Treasurer shall take the Constitutional Oath of Office before the Fiscal Court, and shall execute bond with at least two reputable sureties to be approved and paid for by the Fiscal Court.

The County Treasurer must keep records and make reports as set out in KRS 68.210, 68.020,68.300, 68.360, and 66.480.  He/she must also keep the following records as required by the Uniform System of Accounts for Kentucky Counties:

1. Cash Receipts Journal and Cash Receipts Ledger
2. Check Distribution Ledger
3. Appropriation Ledger
4. General Ledger
5. Investment Journals
6. Subsidiary Ledgers and Journals
7. Account for each fund individually:
1. General Fund
2. Road Fund
3. Jail Fund
4. LGEA Fund
5. Landfill Fund
6. Payroll & Net Profit Tax Fund
7. Various Grant Funds
8. Prepare Financial Statements for the Fiscal Court and Jailer each month.
9. Prepare a Quarterly Financial Statement for the State Local Finance Officer.
10. Prepare an Annual Settlement for the Fiscal Court within thirty days of the close of the Fiscal Year.
    Prepare and have published an Annual Financial Statement within sixty days of the close of the Fiscal Year.
11. Countersign checks only if the following conditions exist; Claim reviewed by the Fiscal Court; Sufficient fund balance and adequate cash in the bank to cover the check; 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, and could be liable on his/her bond if he/she does not maintain the correct records and follow the procedures as required by law.
13. The County Treasurer is not authorized to designate anyone to sign checks on
    their behalf.