7-6-2111. Duties of county treasurer. (1) The county treasurer:
     (a) must receive all money belonging to the county and all other money directed to be paid to the treasurer by law, safely keep the money, and apply and pay the money out, and account for the money as required by law;
     (b) shall keep an account of the receipt and expenditures of the money in books provided for the purpose, in which must be entered:
     (i) the amount, the time when, from whom, and on what account all money was received;
     (ii) the amount, time when, to whom, and on what account all disbursements were made;
     (c) shall keep books so that the amounts received and paid out on account of separate funds or specific appropriations are exhibited in separate and distinct accounts, with the whole receipts and expenditures shown in one general or cash account;
     (d) may not enter money received for the current year on the treasurer's account with the county for the past fiscal year until after the treasurer's annual settlement for the past year has been made with the county clerk;
     (e) shall disburse the county money only on county warrants issued by the county clerk, based on orders of the board of county commissioners, or as otherwise provided by law.
     (2) This section does not apply to a county that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

     History: En. Sec. 4350, Pol. C. 1895; re-en. Sec. 2986, Rev. C. 1907; re-en. Sec. 4750, R.C.M. 1921; Cal. Pol. C. Sec. 4144; re-en. Sec. 4750, R.C.M. 1935; amd. Sec. 3, Ch. 452, L. 1975; R.C.M. 1947, 16-2601(1) thru (5); amd. Sec. 10, Ch. 430, L. 1995.