Description of County Office
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The county treasurer occupies an important role in
the fiscal operations of almost every county in
Texas. As the county’s banker, the treasurer is the
chief custodian of all county finances.
Article 16, Section 44 of the Texas Constitution
states, “the Legislature shall prescribe the duties and
provide for the election by the qualified voters of
each county in this State, of a County Treasurer...
who shall have an office at the county seat, and hold
their office for four years, and until their successors
are qualified; and shall have such compensation as
may be provided by law.”
County treasurers must secure a bond before
executing their official duties of office and within
twenty days after the certification of election is
received. The amount of this bond is determined by
the commissioners court and is payable to the
county judge. In addition to these requirements,
county treasurers are required to obtain twenty
hours of continuing education annually. Ten of
these hours must be held on a campus of an
institution of higher learning.
All funds belonging to the county received by any
county official must be turned over to the county
treasurer daily, although counties under 50,000 in
population may relax this requirement up to thirty
days. Certain funds, such as child support payments
or money in the registry of a court, are handled
according to specific court orders. All other fines,
forfeitures and related fees are to be paid over to the
county treasurer. Any monies owed to the county
not collected by the other county officials may also
be paid to the county treasurer.
The county treasurer is required to keep all county
funds in the county depository. Most counties
maintain funds in a local bank and the county
treasurer acts as the chief liaison between the
county and all depository banks. In this capacity,
the treasurer maintains records of all deposits and
withdrawals, and reconciles all bank statements,
thus assuring their accuracy and the safety of all
county funds.
Some duties fall to the county treasurer regarding
the registration and custody of the proceeds of
certain bonds issued by the county. They serve as
the financial manager and coordinator of all revenue
bonds and funds, including initial issuance,
establishment of accounts, acceptance of original
funds and payment of accounts. An account of the
principal and interest paid on courthouse, jail, road,
and related improvement bonds must also be
maintained by the treasurer. The treasurer also
serves as custodian of the sheriff’s bail bond
collateral.
Many county treasurers are also the county’s
investment officer. The county treasurer may, at the
instruction of the commissioners court, withdraw
county funds and invest in and purchase federal
securities. These funds are invested in accordance
with the direction of the commissioners court’s
required Investment Policy and Investment Strategy
for the county, provisions of the depository
contract, and the provisions of law. Should revenue
be realized by prudent management of investment
funds, it is the county treasurer's responsibility to
keep and account for those funds.
It is the responsibility of the county treasurer to
disbursing all money belonging to the county. After
expenditures have been approved by the
commissioners court, the treasurer processes
payments. The county treasurer and county clerk or
county auditor then join together to sign warrants
drawn on the county treasury or checks drawn on
county funds. However, jury checks are prepared
by the county and district clerks on order of the
court’s judge and are countersigned by the county
treasurer; in some counties, this may also be a duty
of the county treasurer. The county treasurer is the
proper official authorized to make delivery of all
county checks to the payee.
In most counties, the treasurer is charged with
payroll responsibility. They may also serve as
facilitator for social security, county retirement,
group health insurance, credit union, deferred
compensation and savings bonds deductions for
county employees.
Regular reports on county finances are submitted by
the treasurer to the members of commissioners
court to inspect and verify. By statute, the court
must approve the treasurers report and the county
judge and all commissioners must file an affidavit
with the county clerk as well as publish in the
newspaper a statement reflecting the court’s
compliance with the statute. The county treasurer
performs no direct role in determining the fiscal
policy of a county; this is set by the commissioners
court. However, the county treasurer may aid the
court in determining its fiscal decisions.
The office of county treasurer can have many
miscellaneous duties. If a county does not have an
auditor, the county treasurer is vested with the
responsibility of examining the accounts, dockets,
and records of the sheriff, justices of the peace,
constables, tax assessor-collector, and clerks
offices. The county treasurer may be permitted or
required at times to act as the treasurer for other
districts or local governmental entities. Some examples include navigation districts, drainage
districts, levee improvement districts, or hospital
districts.
A county treasurer also has limited authority to
institute a lawsuit on behalf of the county to recover
or collect county money. This authority to sue in
the name of the county is an unusual and significant
discretionary power vested in the treasurer’s office.
The county treasurer may direct prosecution to
recover any debt that may be due the county.
As the fiscal officer for Texas counties, the county
treasurer plays a key role in successful management
of county government.
Richard O. Avery, Director and Stacy D. Morris, Extension Program Specialist
September 2004 |
