7-6-2112. Treasurer's reports to county commissioners -- exception. (1) Each county treasurer shall make a detailed monthly report to the board of county commissioners, of all money received and disbursed by the treasurer, of all debts due to and from the county, and of all other proceedings in the treasurer's office so that the receipts into the treasury and the amount of disbursements, together with the debts due to and from the county, appear clearly and distinctly.
     (2) On the first Monday of January, April, July, and October of each year the county treasurer shall settle with the board of county commissioners for all money collected. On those days the treasurer shall deliver to the board affidavits verifying the reconcilement of the balance on hand in the county treasury. After the approval of the statements and the accompanying affidavits, one copy of the quarterly report must be filed with the county clerk of the county and one copy must be retained by the county treasurer.
     (3) 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. 4361, Pol. C. 1895; re-en. Sec. 2997, Rev. C. 1907; re-en. Sec. 4761, R.C.M. 1921; Cal. Pol. C. Sec. 4155; re-en. Sec. 4761, R.C.M. 1935; amd. Sec. 1, Ch. 75, L. 1941; R.C.M. 1947, 16-2612; amd. Sec. 3, Ch. 252, L. 1979; amd. Sec. 11, Ch. 430, L. 1995.