Reconciliation/Statement of Treasurer's Cash

The Treasurer's role in County government is defined below in Idaho Code. As the County banker, we are responsible for receipting, depositing and reconciling all investments, deposits and disbursements. We provide the reconciled information both to the Board of County Commissioners as well as the Auditor's office. At the bottom of this page we have provided a link for you to review both the monthly reconciliations as well as the Statement of Treasurer's Cash. Should you have any questions, please do not hesitate to contact us.

Specifically, the responsibility of the Treasurer is defined in Idaho Code under statute IC31-2101:

The county treasurer must:

1. Receive all moneys belonging to the county, and all other moneys by law directed to be paid to him, safely keep the same, and apply and pay them out, rendering account thereof as required by law.
2. File and keep the certificates of the auditor delivered to him when moneys are paid into the treasury.
3. Keep an account of the receipt and expenditure of all such moneys, in books provided for the purpose; in which must be entered the amount, the time when, from whom, and on what account all moneys were received by him; the amount, time when, to whom, and on what account all disbursements were made by him.
4. So keep his books that the amounts received and paid out on account of separate funds or specific appropriations are exhibited in separate and distinct accounts, and the whole receipts and expenditures shown in one general or cash account.
5. Enter no moneys received for the current year on his account with the county for the past fiscal year, until after his annual settlement for the past year has been made with the county auditor.
6. Disburse the county moneys only on county warrants issued by the county auditor, based on orders of the board of commissioners or as otherwise provided by law.

In addition, Idaho Code requires monthly and quarterly settlements and reporting obligations both to the Board of County Commissioners and the Auditor's Office. Those sections are IC31-2112 and 31-2113:

31-2112. Monthly settlements and statements -- Annual settlement. The treasurer must settle his accounts relating to the collection, care and disbursement of public revenue, of whatsoever nature and kind, with the auditor, on the first Monday of each month. For the purpose of making such settlement, he must make out a statement under oath, of the amount of money or other property received prior to the period of such settlement, the sources whence the same was derived, the amount of payments or disbursements, and to whom, with the amount remaining on hand. In making such account, and for all other purposes, the treasurer shall report uncollected fees, personal property taxes or other revenue due but unpaid for a period of five (5) years and, at the end of such period, shall not be required to continue reporting such sums unless, in the opinion of the treasurer, such sums are collectible; provided, however, that this provision shall in no way alter or interfere with the obligation of the person or persons owing such amounts to pay the same. He must in such settlements, deposit all warrants redeemed by him and take the auditor's receipt therefor. He must also make a full settlement of all accounts with the auditor annually on the first Tuesday after the first Monday of October, in the presence of the commissioners, who have a supervisory control thereof.

31-2113. Quarterly report. Each county treasurer must make a detailed report at every regular meeting of the board of commissioners of his county, of all moneys received by him and the disbursement thereof, and of all debts due to and from county, and of all other proceedings in his office, so that the receipts into the treasury and the amount of disbursements, together with the debts due to and from the county may clearly and distinctly appear.

Monthly Reconciliation Reports FY2013

Monthly Reconciliation Reports FY2012

Statement of Treasurer's Cash FY2013

Statement of Treasurer's Cash FY2012