Duties and Responsibilities of the County Treasurer

The County Treasurer serves as the chief custodian of county finances, ensuring that all funds are received, managed, and disbursed in accordance with state laws and sound fiscal policy. Below is an overview of the core responsibilities:

Custodian of County Funds:

The Treasurer is responsible for receiving, depositing, and safeguarding all county revenues from various sources such as taxes, fees, grants, and state or federal distributions. These funds must be deposited into authorized county accounts promptly and managed with diligence to prevent loss, fraud, or misappropriation.

Disbursement of Funds:

The Treasurer ensures that all disbursements, including vendor payments and payroll, are made accurately and only with proper authorization from the commissioners court. This includes issuing checks or processing electronic payments, and keeping detailed records of all transactions to ensure full accountability.

Accounting and Financial Reporting:

A core duty of the Treasurer is to maintain clear and complete financial records for the county. This includes tracking receipts, disbursements, and account balances. The Treasurer prepares and submits monthly and annual reports to the commissioners court, auditors, and other entities as required by law, providing transparency and insight into the county’s financial status.

Investment of Public Funds:

In accordance with the Texas Public Funds Investment Act, the Treasurer is tasked with managing the county’s idle funds. Investments must prioritize the safety and liquidity of public monies, with returns as a secondary goal. The Treasurer must adhere to the county’s approved investment policy and provide regular reports on investment performance.

Statutory Compliance:

The Treasurer must operate in full compliance with all applicable sections of the Texas Local Government Code, particularly Chapter 113, which governs county treasurers. The office is also responsible for cooperating with annual audits, complying with public records laws, and following other state-mandated financial procedures.

Ethical Responsibilities

As a steward of public funds, the County Treasurer is held to the highest standards of ethical conduct. These core principles guide the Treasurer’s actions:

Integrity and Transparency:

The Treasurer must act honestly and openly in all financial dealings, ensuring public funds are managed responsibly and decisions are fully transparent. 

Accountability:

The office is directly accountable to the public, the commissioners court, and regulatory authorities. All actions must stand up to scrutiny through audits and public oversight.

Impartiality: 

Financial duties must be performed without personal bias, political influence, or favoritism-ensuring equal and fair treatment of all individuals and entities. 

Confidentiality:

Sensitive information, such as payroll or banking records, must be protected and  only shared when legally appropriate.

Professionalism and Competence:

The Treasurer must maintain up-to-date knowledge of public finance laws and best practices, and perform all duties with a high standard of professionalism.