"To ensure the proper disbursement of all county funds."
The county treasurer is the disbursement officer of the county, and is the unofficial or quasi comptroller. A few counties do have a county comptroller. The treasurer is responsible for the custody and disbursement of all county funds and school district funds. The treasurer, therefore, receives county tax collections, county turnback funds, federal matching funds, state aid to school district funds and revenues from various other sources. The treasurer, after receiving this revenue, distributes the money to the various taxing units of the county. The county treasurer signs checks, prepared and signed by the county clerk indicating that the expenditure has been authorized by the county court, to pay employees and creditors of the county. A copy of each check serves as a warrant and is filed in the county financial records.
The treasurer must keep an accurate and detailed account of all receipts and disbursements of the county (ACA 14-15-807). The treasurer is required to make a monthly financial report to the quorum court on the fiscal condition of the county (ACA 14-20-105).
The county treasurer is allowed a two percent commission on all funds coming to his/her office. This commission is allowed on all funds including county and school district funds (except revolving loan, equalizing, vocational education funds and proceeds of bond sales and insurance claims and other nonrevenue receipts) that the treasurer receives. (ACA 21-6-302) Also, the county treasurer is allowed a smaller commission (less than 2%) from school districts that employ their own treasurer. (ACA 6-20-221) The 2% commission is not kept by the treasurer but is intended to create a source of revenue accruing to the office from which the salary or operation of the office could be paid. Any excess treasurer's commissions shall be redistributed to the various taxing units.
International Association of Clerk, Recorders, Election Officials and Treasurers