In Kentucky county government, county treasurers play an essential role, helping ensure that public funds are managed responsibly, and county budgets are carefully planned and executed.
Shelby County Treasurer Sheila McGee, the newly elected president of the Kentucky Association of County Treasurers and Finance Officers (KACTFO), describes treasurers as the “financial managers of the county.”
“Treasurers wear so many hats, and each county is different in the roles assigned to them,” McGee said. “We obtain and manage a whole host of information such as grant management and disbursement, payroll oversight or approval, human resource duties, auditing best practices and retirements, proper procurement processing, taxing requirements, retirement reporting requirements and much more.”
Appointment and qualifications
The appointment and qualifications of the county treasurer are outlined in KRS 68.010:
- Treasurers are appointed by the fiscal court for a four-year term.
- At the time of appointment, candidates must be a citizen of Kentucky, at least 25 years old and have obtained a baccalaureate-level degree from a regionally accredited institution of higher education.
- Before assuming office, treasurers take the constitutional oath of office before the fiscal court.
Stewarding public resources
Treasurers play a key role in ensuring county budgets are well planned, and funds are allocated at the direction of the fiscal court. By working closely with the county judge/executive and magistrates/commissioners, treasurers provide crucial financial insights that help guide strategic decision making.
Another major responsibility is managing accounts payable and receivable, ensuring that county employees, vendors and departments are paid on time and accurately. Treasurers help secure and manage grant funding, oversee investment funds and maintain financial records for audits—all of which contribute to the county’s financial health.
“The biggest thing I would like the public and other county officials to know about our role is that it is so much more than what you think it is,” McGee said. “Much of what we do is very time consuming, and we have a ton of deadlines that we are required to meet for reporting, payroll processing and preparation for the bill lists, grants, etc. Having a good relationship and effective communication with your judge and your other elected officials is essential to having the absolute best outcome for the county.”
Adapting to a changing landscape
The role of fiscal court treasurers has evolved significantly in recent years, with new regulations, reporting requirements and financial technologies reshaping the way counties manage their resources.
“The basic responsibility of treasurers and finance officers remains the same—managing county finances—but every year brings new legislative updates, auditing requirements and financial guidelines,” McGee said. “Fortunately, counties are investing in better accounting and payroll software, which helps streamline processes and improve efficiency.”
McGee highlights a personal example of how technology has transformed financial management.
“When I first became treasurer, we did not have retirement reporting software, and I had to manually upload 180 -190 employees to the retirement system, which took five full days. My court approved the cost to purchase retirement reporting software, and now it takes me about six hours total to do this process.”
Strengthening support and training for treasurers
As KACTFO President, McGee is committed to strengthening professional development for members.
“My goals this year are to keep up the amazing communication and training for treasurers and finance officers from outside sources such as the Department for Local Government, KACo, our ADDs, KCJEA, and other agencies,” she said. “I also want to ensure that newly appointed treasurers are welcomed into our association and given the resources they need to succeed.”
In addition, McGee is advocating for updates to KACTFO’s bylaws to modernize the association’s operations.
“There are some things I will be recommending to update, including banking and payment options as well as improved technology,” she said. “We want to make sure our association stays ahead of the curve.”
Building a stronger future for Kentucky counties
At a time when counties face increasing financial pressures, the role of the fiscal court treasurer is more important than ever. Their work ensures that local governments operate efficiently, making the most of every tax dollar while keeping a close eye on the bottom line.
“Treasurers and finance officers are dedicated to making Kentucky’s counties financially strong,” McGee said. “When we have the tools, training and communication we need, we can make a tremendous difference. I’m excited to continue working with treasurers across the state to ensure we have the resources we need to thrive.”
Through their commitment to responsible financial management, treasurers are helping shape the future of Kentucky—one county at a time.
