Idaho Code 31-2101 – Duties of County Treasurer
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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;
Terms Used In Idaho Code 31-2101
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
(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.