(a) At the end of each month, a county officer who is compensated on a fee basis shall prepare an itemized and sworn statement of the actual and necessary expenses incurred by the officer in the conduct of the office. The statement shall be made a part of the fees statement required by Section 114.041 and must contain:
(1) the name of the case, if any, in connection with which an expense is incurred; and
(2) the name and position of, and the amount of the salary actually paid to, each assistant or deputy of the officer.
(b) For the purposes of this section, actual and necessary expenses include expenses for:
(1) travel, stationery, stamps, and telephone service; and
(2) premiums on officials’ bonds, including surety bonds for deputies, and premiums on fire, burglary, theft, and robbery insurance to protect public funds.

(c) The salaries paid to the officer’s assistants, deputies, and clerks and the incurred expenses shall be paid from fees earned by the officer.