County Treasurer

State Requirements

The County Treasurer is appointed by the Fiscal Court and is responsible for fulfilling requirements set out by KRS 68.210, 68.020, 68.300, 68.360 and the Uniform Systems of Accounts for Kentucky Counties. The office prepares financial reports for the Fiscal Court and State Local Finance Officer.

The County Treasurer is responsible for receiving money due the county and for disbursing county funds in a manner and for purposes authorized by the Fiscal Court. The treasurer must keep a detailed accounting of receipts and expenditures and report to the Fiscal Court at least annually.

The County Treasurer shall be a citizen of Kentucky, at least 25 years of age or has obtained a baccalaureate level degree from a regionally accredited institution of higher education. He/She is appointed by the Fiscal Court by June 30 to a four year term. 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 for by Fiscal Court. The Fiscal Court may pay the premium on the bond from County funds.

Duties and Responsibilities

The County Treasurer shall receive and receipt for all money due the county from its collecting officers or from any other person whose duty it is to pay money into the county treasury, and shall disburse such money as authorized by appropriate authority of the Fiscal Court.

The County Treasurer shall keep the following books of accounts of the financial transactions of the county as required by the Uniform System of Accounting prescribed by the State Local Finance Officer:
  • Cash Receipts Journal and Ledger
  • Check Distribution Ledger
  • Appropriation Ledger
  • General Ledger
  • Investment Journals
  • Account for Individual Funds
  • Jail Fund
The County Treasurer is responsible for preparing monthly financial reports for the fiscal court and jailer, and quarterly reports for the State Local Finance Officer. He/She shall prepare Annual Settlement for the fiscal court, and prepare and publish an Annual Financial Statement at the close of the Fiscal Year.

He/She countersigns checks upon review and approval of the fiscal court, sufficient fund and bank balance, and adequate balance in the budgeted account to cover the amount. The Treasurer is not authorized to designate anyone to sign checks on their behalf.
Mrs. West takes her responsibilities and obligations to the citizens of Marshall County seriously and keeps records according to the Kentucky Revised Statutes.