The County Treasurer occupies an important role in the fiscal operations of almost every county in Texas. As the county’s fiscal officer, the Treasurer is the chief custodian of all county finances. During the Republic of Texas, the duties of the office of Treasurer were often performed by the County Clerk, although in Travis County a separate Treasurer was appointed each year. The Constitution of 1845 formally provided for the appointment of a Treasurer by the county board of each county, and in 1850 the office was made elective. The Constitution of 1876 provided for the biennial election of a County Treasurer, and a constitutional amendment in 1954 increased the term of office to four years. The chief functions of the County Treasurer’s office are to provide for the safekeeping of all county funds and perform as the chief custodian of county finances. The Treasurer receives, accounts, and disburses all moneys belonging to the county as directed by the Commissioners Court; acts as the paying agent/registrar for all bonds issued by the county; and processes cash bail bond checks and juror payments. The Treasurer serves 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 is required to keep all county funds in the county depository. Most counties in Texas maintain funds in a local bank and the 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. Regular reports on county finances are submitted by the Treasurer to the members of Commissioners Court to inspect and verify. The County Treasurer performs no direct role in determining the fiscal policy of a county; this is set by the Commissioners Court. However, the Treasurer may aid the court in determining its fiscal decisions.
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