{"data":{"id":"us-ky/krs-68.020","jurisdiction":"us-ky","citation":"KRS 68.020","heading":"County treasurer -- Duties and powers.","body":"(1) The county treasurer shall receive and receipt for all money due the county from its\ncollecting officers or from any other person whose duty it is to pay money into the\ncounty treasury, and shall disburse such money in such manner and for such\npurpose as m ay be authorized by appropriate authority of the fiscal court. The\ncounty treasurer shall not disburse any money received for any purpose other than\nthat for which it was collected and paid over, and when money is paid out, the\ncounty treasurer shall take a receipt therefor.  All warrants for the payment of funds\nfrom the county treasury shall be co -signed by the county treasurer and the county\njudge/executive, unless subject to a standing order as set out in KRS 68.275(3).\n(2) The county treasurer may, an d when directed by the fiscal court shall, invest the\nfunds of the county pursuant to KRS 66.480.\n(3) The county treasurer may, and when directed by the fiscal court shall, institute\nactions in the name of the county against all delinquent sheriffs or col lectors of the\ncounty, and against anyone having money belonging to the county who fails or\nrefuses to pay it over on demand when due. The county treasurer shall keep a record\nof all actions he or she is directed to institute on behalf of the county, showi ng their\ncondition and the money collected thereunder.\n(4) The county treasurer shall keep an accurate detailed account of all money received\nand disbursed by him or her for the county, and shall keep books of accounts of the\nfinancial transactions of the county in the manner required by the uniform system of\naccounting prescribed by the state local finance officer.\n(5) The county treasurer shall, when required by the fiscal court, settle his or her\naccounts as county treasurer, and within thirty (30) day s after the close of each\nfiscal year, he or she shall, unless his immediate predecessor has done so, make a\nfull and complete settlement for the preceding fiscal year with the fiscal court or\nwith a person or persons whom the fiscal court, by order of rec ord, appoints to\nmake settlement with the county treasurer. In case of a vacancy, the county\njudge/executive shall call a special meeting which shall proceed in the manner it\ndeems proper to settle the accounts of the county treasurer.\n(6) Payment of approved expenses may be made by means of electronic funds transfers\nfrom an authorized account of the county. The signature requirement in subsection\n(1) of this section may be met via electronic signature.","path":["KRS Chapter 68"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56545","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:30Z","sha256":"7f2127cf29a2df3bfc17dc25c569b895ad244b4132e08d51359c66eb48fc2a41","source_id":"us-ky","stale":false,"prev":"us-ky/krs-68.010","next":"us-ky/krs-68.030"},"notice":"GroundRules: Original legal text. Not legal advice."}