(a) The county depository shall provide statements of all bank activity and documentation supporting a statement’s transactions not less than once a month to the county treasurer.
(b) The county depository shall provide the information required by Subsection (a) to the official responsible for the account if:
(1) the checks and orders for payment are payable from funds under the direct authority of an official other than the county treasurer as provided by statute; and
(2) the official has not delegated the responsibility for reconciliation under Subsection (b-1).

(b-1) The official may request the county treasurer to be responsible for the reconciliation of the checks and orders for payment payable from the funds that are under the direct authority of the official. Except as provided by Subsection (g), an official who fails to reconcile the official’s special accounts monthly shall transfer responsibility for account reconciliation to the county treasurer. Unless the official and county treasurer set another period in writing for the duration of a transfer under this section, the transfer is effective for the duration of the term of office for the designating officer.
(c) In fulfilling the requirements of Subsections (a) and (b), the county depository shall provide, at the direction of the county treasurer and in accordance with the rules adopted by the Texas State Library and Archives Commission, originals, optical images, or electronic images of:
(1) canceled checks and orders for payment;
(2) deposit detail;
(3) debit and credit memoranda; or
(4) electronic transmission detail.
(d) The county treasurer shall:
(1) reconcile all balances and transactions for each treasury account in the county depository’s statement of activity to the transactions and balances shown on the treasurer’s records; and
(2) ensure all financial adjustments are made regarding the depository account as required.
(e) In this section, a reference to the county treasurer includes a person performing the duties of the county treasurer.
(f) Except as provided by Subsection (g), an official with special funds in the depository bank shall:
(1) reconcile all balances and transactions in the statement of activity to the transactions and balances shown on the official’s records; and
(2) each month, ensure all financial adjustments resulting from the reconciliation are reported to the county auditor for entry in the general set of records and reflected in the cash receipts and disbursement registers of the county treasurer.
(g) Subsections (b-1) and (f)(2) do not apply to a special fund administered by an attorney representing the state under Chapter 18, 47, or 59, Code of Criminal Procedure.