The County Treasurer is the disbursement officer of the county and is responsible for the custody and disbursement of funds.The Treasurer receives revenue from the Tax Collector, county sales tax collections, state turn back funds, grant funds, fees and fines from other county officials and departments, and revenues from various other sources. The Treasurer, after receiving this revenue, distributes the money to the county, State, school districts, cities, rural fire districts, and improvement districts. The Treasurer issues checks and ACH files for disbursement, after the Accounts Payable and Payroll departments have prepared items for payment.
The Treasurer maintains collateralization of county funds that are above FDIC limits and invests funds to maximize interest returns for the county. The Treasurer reconciles bank statements and county funds monthly. The Treasurer must keep an accurate and detailed account of all receipts and disbursements of the county (ACA 14-15-807).