As the County Treasurer, Lissa Gibson took the Constitutional Oath of Office before the Fiscal Court and executes bond with at least two reputable sureties to be approved for by the Fiscal Court. She receives and writes receipts for all money due to the county from its collecting officers or from any other person whose duty it is to pay money into the county treasury. She also disburses such money as authorized by appropriate authority of the Fiscal Court.

The County Treasurer keeps 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:

• Account for Individual Funds
• Appropriation Ledger
• Cash Receipts Journal and Ledger
• Check Distribution Ledger
• General Ledger
• Investment Journals
• Jail Fund
• LGEA (Local Government Economic Assistance) Fund

In addition, 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. An Annual Settlement is prepared for the Fiscal Court with an Annual Financial Statement published at the close of the Fiscal Year.

The County Treasurer countersigns checks upon review and approval of the Fiscal Court, ensures sufficient funds and bank balances, and allocates funds in the budgeted account to cover the amount. However, the Treasurer is not authorized to designate anyone to sign checks on their behalf.

Ms. Gibson takes her responsibilities and obligations to the citizens of Union County seriously and keeps records according to the Kentucky Revised Statutes.