Mission Statement

Our Mission is to serve the public to the best of our ability, to make sound fiscal decisions, to maintain accurate and timely accounting records, to provide information and support, and to accomplish our goals with a sense of pride and a spirit of cooperation.  The Finance Department consists of three divisions: Administration, Accounting & Payroll, and Revenue Collection.


The overall operation of the Finance Department is managed by the Finance Director to bring about the most effective use of the City's resources for all taxpayer services. Administration oversees the general operation, which includes, but is not limited to Budget Preparation, Accounting/Payroll, Debt Management, Procurement/Budgeting Monitoring, Revenue Collection operations, Business License/Payroll Taxes, Cash/Investments Management, and technical assistance to other City departments, governmental agencies, and outside agencies.

Accounting & Payroll

Accounting (270-444-8684) processes weekly A/P checks; reconciles all bank accounts and all manner of governmental funds; prepares all manner of documentation for municipal bond and loan programs reimbursements and applications; reviews and ensures timely payment of utility, bonds, and payroll-related program expenses; posts daily all real/personal/franchise property tax collections to appropriate subsidiary accounts; prepares all monthly, quarterly, annual reports necessary to monitor expenditures and budgeted accounts, including revenue/expenditures/cash reports for management review; maintains financial computer systems, including but not limited to, hardware/software upgrades and file backups; assists in the preparation of the annual operating budget; maintains Finance-related grant reports; maintains a Fixed Assets Inventory List of all tangible assets owned by the City and valued at or above $2,500.00; and processes requisitions entered by departments into purchase orders for vendor transmission.

Payroll processes all employee payroll checks and maintains payroll records; mails monthly pension checks and maintain pension-related records; prepares all manner of payroll-related monthly/quarterly/annual reports; and assists in payroll-related expenses for preparation of our annual budget.  

Revenue Collection

Revenue Collection (270-444-8513) is responsible for the billing, collection, and record maintenance for all property taxes - real and personal; collects and/or processes all miscellaneous revenue received by the City from all sources; reconciles general ledger accounts associated with revenue collections; receives and responds to citizen and financial agencies requests, complaints, and inquiries; and works with a collection agency and/or legal staff to coordinate collection efforts for all manner of tax collection.

The Revenue Collection Division is also responsible for collection of payroll taxes, business license fees, and municipal insurance premium taxes. 

Visit Track Your Tax Dollars for Detailed Information about the City's Budget, Comprehensive Annual Financial Report, Investment Fund and Payroll Tax, and Property Tax.