Devoted to coordinating the ongoing Education, Training and Support of appointed Financial Officials in County Government.
Constitution & By-Laws
PREAMBLE
We, the duly appointed County Treasurers and Finance Officers of the established Counties of the Commonwealth of Kentucky, do hereby establish this Constitution and By-Laws.
ARTICLE I - NAME
Section 1 - This organization shall be known as "THE KENTUCKY ASSOCIATION OF COUNTY TREASURERS AND FINANCE OFFICERS," herein after referred to as KACTFO.
ARTICLE II - DURATION
Section I - The duration of KACTFO shall be perpetual.
ARTICLE II - DURATION
Section 1 - KACTFO is formed for the primary purpose of establishing communications, education and training, between and among members, thereby improving the quality of service to Fiscal Courts, County Government and thus the general public. This shall be accomplished by attending conferences, training sessions and the sharing of ideas and information.
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Section 2 - To encourage cooperation with other county associations in the study and promotion of legislation and laws most beneficial to the efficiency of County Government.
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Section 3 - To assist one another in the development of uniform financial systems, through the interpretation of current regulations, laws and financial procedures, thus ensuring accounting responsibility with honesty and integrity.
ARTICLE IV -MEMBERSHIP
Section 1 - The membership shall be composed of Regular Members, Associate Members, Honorary Members, and Adjunct Members.
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Section 2 - REGULAR MEMBER: Shall be an appointed County Treasurer, Finance Officer, or County Treasurer Assistant, and upon registration and payment of dues with KACTFO, shall be a voting member with full and complete powers and privileges of the floor, acting on committees, and holding office in the Association.
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Section 3 - ASSOCIATE MEMBER: Shall be an employee of the County Treasurer's Office or any member of an organization whose function is complimentary and/or contributes toward the accomplishment of KACTFO goals and objectives. Upon registration and payment of clues with KACTFO, shall be entitled to all privileges of the Association except: the right to vote or hold office. Associate members may be appointed as a non-voting member to any KACTFO committee.
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Section 4 - HONORARY MEMBER: Shall be an individual that has made a significant contribution to the overall effectiveness of KACTFO. The Board of Directors shall submit the names of those individuals recommended for Honorary Membership (if any) to the KACTFO members at the Annual Convention, and a majority of the voting members present shall be required to award an Honorary Membership. An Honorary Member is entitled to all rights and privileges of the Association except; the right to vote, hold office or be appointed to voting membership on a KACTFO committee.
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Section 5 - ADJUNCT MEMBER: Shall be county officials or county employees whose function is complementary and/or contributes toward the accomplishment of KACTFO goals and objectives. Upon registration and payment of dues with KACTFO, shall be entitled to all privileges of the Association except: the right to vote or hold office. Adjunct members may be appointed as a non-voting member to any KACTFO committee,
ARTICLE V - OFFICERS AND BOARD OF DIRECTORS
Section I - The Officers of KACTFO shall be Regular Members of the Association consisting of President, First Vice-President, Second Vice-President, Secretary and Treasurer. Such officers shall be elected by the Regular Members at the Annual Convention of KACTFO.
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Section 2 - There shall be a Board of Directors of KACTFO consisting of the President, first Vice- President, Second Vice-President, Secretary, Treasurer, immediate Past President and two additional members elected at-large by the membership at the Annual Convention, whose duties will be to direct the affairs of KACTFO as provided by this Constitution and by-laws. The President will chair the Board of Directors, and preside at all meetings. A majority of the Directors shall constitute a quorum for the transaction of any business.
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Section 3 - If a member of the Board of Directors does not attend two (2) consecutive meetings, other than for health or extenuating circumstances, said board member shall be removed from the board.
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Section 4 - A vacancy occurring in the Board of Directors may be filled for the unexpired term by the remaining Board Members.
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Section 5 - The Past Presidents of KACTFO (with the exception of the immediate Past President) will serve as a non-voting advisory board at all regular meetings of the Board of Directors; provided, however, such persons are currently serving as the County Treasurer, Finance Officer, or County Treasurer Assistant in a member county.
ARTICLE VI -NOMINATIONS AND ELECTlONS
Section 1 - At each Annual Convention, the Board of Directors will accept nominations from the Regular Members of KACTFO. The President will appoint an election committee of a minimum of three (3) Regular members of KACTFO to oversee the nominations.
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Section 2 - At each Annual Convention, all officer's positions shall be filled by the promotion of the officers of First Vice-President, Second Vice-President, Treasurer, Secretary and the oldest Board Member respectively.
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Section 3 - The membership shall vote for the vacant Board of Director positions by paper ballot.
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Section 4 - The elected Officers and the Board of Directors shall assume office upon election at the last regular session of the Convention.
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Section 5 - All elected officers shall subscribe to the following oath:
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"I do solemnly swear to uphold and support the Constitution of the United States of America, and the Commonwealth of Kentucky, and subscribe to be governed by the Constitution and by-laws of the Kentucky Association of County Treasurers and Finance Officers as an Officer or governing Board Member, and to faithfully perform the duties of my office to the best of my ability. So help me God."
ARTICLE VII -DUTIES OF OFFICERS
Section 1 - It shall be the duty of the President to preside at all KACTFO sessions (Annual Convention and Seminar), Board of Directors meetings, appoint committees and perform any other acts stipulated in the Constitution and By-Laws.
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Section 2 - It shall be the duty of the First Vice-President to perform the duties of the President in the event of absence or inability of the President to perform, or in the case of the demise or removal from office of the President, the First Vice-President shall become President.
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Section 3 - It shall be the duty of the Second Vice-President to work with, and assist the President and to perform such other duties as the Board of Directors may assign.
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Section 4 - It shall be the duty of the Secretary to keep a record of all business of KACTFO Board of Directors meetings, and a record of all business of the membership meetings. The Secretary shall also keep the records pertaining to membership in KACTFO.
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Section 5 - It shall be the duty of the Treasurer to keep safely all financial records of KACTFO. The Treasurer shall keep an accurate record and account for all KACTFO funds, safely deposit and/or invest same in a bank approved by the Board of Directors. The Treasurer shall pay all bills authorized by the Board of Directors and/or voting membership present at a Convention or Seminar.
ARTICLE VIII - MEETINGS
Section 1 - There shall be an "Annual Convention and/or Annual Seminar" at a place and time established by the current Board of Directors.
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Section 2 - Additional meetings of KACTFO may be called at times other than the Annual Convention or Seminar, if the Board of Directors deem it necessary, and all the Regular Members of KACTFO have been advised at least ten or more days prior to the meeting date.
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Section 3 - The President may call meetings of the Board of Directors at such times and places as deemed necessary to promote the welfare and interests of the general membership.
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Section 4 - A quorum for the regular meetings shall consist of the Regular Members present.
ARTICLE IX - DUES AND DISBURSEMENTS
Section 1 - Annual dues may be determined by the Board of Directors subject to a vote of the Regular Members present at the next general meeting of KACTFO.
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Section 2 - Disbursement of KACTFO funds shall be authorized in advance, in both amount and nature, by the Board of Directors, or a majority of the voting members present at any general meeting. Payment of all authorized disbursements shall be by check only, and signed by the Treasurer.
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Section 3 - KACTFO is exempt from Federal income tax under Internal Revenue Code Section 501(c)(3) as public charity. By November of each year, the KACTFO Treasurer and President are to compile either the required 990N, 990EZ, or 990.
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Section 4 - The incoming KACTFO President is to prepare the budget for the upcoming year. The budget shall be presented to the membership for adoption at the Associaiton's final business meeting at the Annual Convention.
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Section 5 - The account year shall be July 1 through June 30.
ARTICLE X - COMMITTEES
Section I - The President shall appoint such committees as deemed necessary. Appointed committees shall serve at the pleasure of the President for such purpose and duration as needed.
ARTICLE XI - AMENDMENTS
Section I - Changes to the Constitution and by-laws may be approved by majority vote of the Regular Members present at any Annual Convention or Seminar.
The foregoing is a true and correct copy of the Kentucky Association of County Treasurers and Finance Officers by-laws as adopted November 16, 1983, and amended November 11,1987, March 22,1991, and April 29, 1994, April 18, 2003, April 11, 2008, March 14, 2017, August 29, 2019 and May 27, 2022.