Gilmartin, John A.

Rothe, Joe M.

English

Texas A&M University

(1.)- Ols-b
L .. 1229
Texas Agricultural Extension Service,
(S th. ~
'--~liJ--P~H~P~-------_-../
Your
TEXAS
COUNTY
TREASURER
InAction
Texas Agricultural Extension Service. Zerle L. Carpenter, Director
The Texas A&M University System. College Station, Texas
YOUR TEXAS COUNTY TREASURER
IN ACTION
John A. Gilmartin
Joe M. Rothe·
The county treasurer occupies an important role in the
fiscal operations of the various county governments in
Texas. To assist the public in understanding the function
of this particular public office, this leaflet provides some
answers to questions which are frequently asked. En-
couraging and stimulating increased knowledge ofTexas
laws is one of the vital services provided by county
officials. Texas county treasurers are personally and
professionally committed to the task of keeping the
public fully informed in governmental affairs as an
essential method of assuring public confidence in the
integrity of county fiscal processes.
Does every Texas county have a county treasurer?
The office of county treasurer was established by our
State Constitution to have a treasurer serve in every
Texas county. However, a constitutional amendment
has been approved to allow certain counties to hold
elections to keep or eliminate the elected treasurer.
How does a person become county treasurer?
Art. 16, Sec. 44, of the Texas Constitution provides that
a county treasurer shall be elected by the qualified
voters of each county.
For what term is a county treasurer elected?
County treasurers hold office for a term of 4 years, and
until their successors are qualified.
Who may serve as county treasurer?
The law does not prescribe any formal qualifications
which a candidate must possess. An elected county
treasurer is required to qualify for office by posting a
surety bond in the amount determined by the Commis-
sioners Court guaranteeing faithful performance of
lawful duties. This requirement would imply that the
person qualifying be an adult and be of sufficiently
trustworthy character to secure and provide the required
surety bond.
·Extension coordinator and Extension specialist, re-
spectively, V. G. Young Institute of County Government,
Texas Agricultural Extension Service, The Texas A&M
University System.
A re there training programs available or required to assist
county treasurers in obtaining knowledge of the duties and
responsibilites of their office?
Each county treasurer must be certified for competency
at least once in a 24-month period, pursuant to Art.
1705a of Vernon's Annotated Civil Statutes. Texas A&M
University has contracted, through the V. G. Young
Institute of County Government, to furnish a continuing
education program in cooperation with officers of the
County Treasurers' Association of Texas. This program
consists of 20 classroom hours each year and addresses
the duties and responsibilities of the county treasurer's
office, along with other related subjects. One full 20-
hour course must be attended to receive certification.
What are the primary duties of the county treasurer?
Art. 1709a, of Vernon's Annotated Texas Statutes states in
part:
The County Treasurer, as chief custodian of
county finance, shall receive all monies belonging
to the county from whatever source derived; keep
and account for the same in a designated depository
or depositories; and pay and apply or disburse the
same, in such manner as the Commissioners Court
may direct, not inconsistent with constituted law.
Who makes deposits to the county treasury?
The elected county officials who receive funds in the
course of their duties are required to deposit such
county funds into the treasury.
Deposits are made on deposit warrant to the county clerk
who then transfers funds to the county treasurer. The
Commissioners Court may adopt an order relieving the
county clerk of all duties relating to deposit of funds in
counties with auditors. The county treasurer credits
such receipts to the appropriate fund and deposits them
in the bank or banks designated in the depository
contract.
Might persons other than county officials make deposits to
the treasury?
Any monies owed to the county not collected by other
county officials may be paid to the county treasurer. The
county treasurer prepares a receipt in triplicate, gives
one to the depositor, one to the county auditor and
retains one copy.
What purpose is served by maintaining a treasury in this
manner?
This system of maintaining a treasury provides an
important check-and-balance record on money flowing
both in and out of county government. Other statutory
safeguards allow the county auditor to examine, without
prior notice to an official, the records of any county
office to ascertain the accuracy of those records.
What monies paid to county officials are not required to be
deposited into the treasury?
All receipts of any official belonoing to the county must
be turned over to the count treasurer daily. The county
tax assessor-collector deposits funds with the county
treasurer in accordance with the procedures prescribed
in the Tax Code. Certain funds held as child-support
payments or money in the registry of a court are handled
according to specific court orders.
How does the county pay its bills?
All bills must be first approved for payment by the
Commissioners Court. The county clerk, who serves as
clerk of the Commissioners Court, then joins with the
county treasurer in signing warrants drawn on the
treasury or checks drawn on county funds maintained in
the designated depository bank. In counties having
auditors, where the provisions impose like duties as
required of the county clerk, the clerk is relieved of the
duties of preparing and signing warrants or checks. The
county auditor countersigns all checks except jury
checks. Jury checks or warrants are prepared by county
clerks and district clerks on order of the court's judge
and countersigned by the county treasurer. The county
treasurer is the proper official authorized to make
delivery of all county checks or warrants to the payee.
What should be the treasurer's response if he believes an
improper expenditure ofcountyfunds has been authorized?
The statute says the county treasurer must act in the
manner directed or required by the Commissioners
Court. If he believes the court has acted improperly, he
should call this matter to the Court's attention for its
reconsideration and redetermination.
How does the county treasurer assure the safekeeping of
county funds as required by law?
Since most counties maintain county funds in local
banks, the county treasurer acts as the chief liaison
between the county and all depository banks. In this
capacity, he maintains records of all deposits and
withdrawals, and reconciles all bank statements, thus
assuring their accuracy and the safety of county funds.
Is the county treasurer subject to other statutory requirements?
Yes, the county treasurer is required to submit a detailed
quarterly report on county finance to the member of
the Commissioners Court, who must inspect and verify
it.
What role does the county treasurer have in formulating
county fiscal policy?
The county treasurer performs no direct role in deter-
mining the fiscal policy a county government will follow.
Indirectly, however, the county treasurer, by maintaining
fiscal records for daily use by the Commissioners Court,
can materially aid the Court in its fiscal decisions.
How are unappropriated funds and/or funds not needed
immediately to meet the financial obligations of the county
handled?
As fiscal officer, the county treasurer invests all funds
available in accordance with the direction of the
Commissioners Court, the provisions of the depository
contract and the provisions of law. A substantial
revenue may be realized by prudent management of
these funds. It is the county treasurer's responsibility to
keep and account for such funds.
What confidence can the public have in the fiscal structure
of county government?
Texas county government is structured in a manner
which requires county financial undertakings to be open
to the public and within the actual and official knowledge
of more than one elected official. The county treasurer is
an integral part of this system of internal controls
designed to prevent excessive concentration of power in
one official. The dispersion of public fiscal duties among
several officials assures an orderly and honorable admin-
istration of public finance in ways which inspire and
merit public trust.
ACKNOWLEDGEMENT
The V. G. Young In tit ute of County Government gratefuIly
acknowledge the Officer of the County Treasurers' Association
ofTexa for their a sistance in the development of this publication.
f.(fucationaL programs conducted by the Texas AgriculturaL Extension
Service serve peopLe of all ages regardLess of socioeconomic LeveL, race,
coLor, sex, reLigion, handicap or national origin.
Issued in furtherance of Cooperative Extension Work in Agriculture
and Home Economics, Act of Congres of May 8,1914, as amended,
and June 30,1914, in cooperation with the United State Department
of Agriculture. Zerle L. Carpenter, Director, Texa Agricultural
Exten ion rvice, The Texa A&M niversity ystem.
lSM-I0-8S, Revi ion PAE


Your Texas County Treasurer In Action.

https://oaktrust.library.tamu.edu/bitstream/1969.1/174837/6/1229/Leaf1229.pdf

Your Texas County Treasurer In Action.

Abstract

Similar works

Full text

Available Versions

Texas A&M University