County Treasurer
County funds, financial reporting, and the transient room tax.
Nicholas Simpson
Transient room tax
- Transient Room Tax Form (PDF)
- Ordinance 99-01 — assigning transient room tax revenues to the Williamsburg–Whitley County Airport Board (PDF)
- Ordinance 2009-06 — reassigning distribution of revenues under Ordinance 99-01 (PDF)
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, and 68.360, and the Uniform Systems of Accounts for Kentucky Counties. The office prepares financial reports for the Fiscal Court and the 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 shall have obtained a baccalaureate degree from a regionally accredited institution of higher education. The Treasurer is appointed by the Fiscal Court by June 30 to a four-year term, takes the Constitutional Oath of Office before the Fiscal Court, and executes bond with at least two reputable sureties approved by the Fiscal Court. The Fiscal Court may pay the premium on the bond from county funds.
Duties and responsibilities
The County Treasurer receives and receipts 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 disburses that money as authorized by the Fiscal Court.
The Treasurer keeps the following books of account 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
- Investment journals
- Check distribution ledger
- Account for individual funds
- Appropriation ledger
- Jail fund
- General ledger
The Treasurer prepares monthly financial reports for the Fiscal Court and jailer, and quarterly reports for the State Local Finance Officer. The Treasurer prepares the annual settlement for the Fiscal Court, and prepares and publishes an annual financial statement at the close of the fiscal year.
The Treasurer countersigns checks upon review and approval of the Fiscal Court, sufficient funds 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.
Nicholas Simpson keeps the records of this office in accordance with the Kentucky Revised Statutes, and takes the responsibilities and obligations owed to the citizens of Whitley County seriously.