2005 Idaho Code - 31-2101 — DUTIES OF COUNTY TREASURER

                                  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; the
amount, time when, to whom, and on what account all disbursements were made by
him.
    4.  So keep his books 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 shown in one
general or cash account.
    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.
    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.