TITLE 31

COUNTIES AND COUNTY LAW

CHAPTER 21

COUNTY TREASURER AND TAX COLLECTOR

31-2101.  Duties of county treasurer. The county treasurer must:

(1)  Receive all moneys belonging to the county and all other moneys by law directed to be paid to him, safely keep the same, and apply and pay them out, rendering account thereof as required by law;

(2)  File and keep the certificates of the auditor delivered to him when moneys are paid into the treasury;

(3)  Keep an account of the receipt and expenditure of all such moneys in books provided for the purpose, in which must be entered the amount, the time when, from whom, and on what account all moneys were received by him, and the amount, time when, to whom, and on what account all disbursements were made by him;

(4)  Keep his books so that the amounts received and paid out on account of separate funds or specific appropriations are exhibited in separate and distinct accounts and the whole receipts and expenditures are shown in one general or cash account. Upon notification by the state controller, county financial records shall conform to the standards established in the uniform accounting manual for local governmental entities pursuant to section 67-1075, Idaho Code;

(5)  Enter no moneys received for the current year on his account with the county for the past fiscal year until after his annual settlement for the past year has been made with the county auditor; and

(6)  Disburse the county moneys only on county warrants issued by the county auditor, based on orders of the board of commissioners or as otherwise provided by law.

History:

[(31-2101) 1863, p. 475, secs. 111, 112; R.S., sec. 1840; reen. R.C., sec. 1991; am. 1913, ch. 128, sec. 1, p. 475; reen. C.L., sec. 1991; C.S., sec. 3562; I.C.A., sec. 30-1601; am. 2021, ch. 89, sec. 11, p. 306.]