Treasurer’s Office

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. The individual 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 is the sole officer bonded to receive and receipt 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 authority of the Fiscal Court.

The County Treasurer is responsible for budget compliance, processing of all financial transactions, investment policy, preparing monthly financial reports for the Fiscal Court, and quarterly reports for the State Local Finance Officer who oversees the financial obligations of county governments.  An Annual Settlement is prepared for the fiscal court with an Annual Financial Statement published at the close of the Fiscal Year.

The annual budget is managed by the County Treasurer with direction from the Fiscal Court.  This consists of accounts payable, receivable, grant fund allocation, employee payroll and human resource requirements.

The County Treasurer 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.

Ms. Johnson takes her responsibilities and obligations to the citizens of Hancock County seriously and keeps records according to the Kentucky Revised Statutes.​