The county treasurer shall keep a full and accurate account of all money received, showing the amount thereof, the time when, by whom, and on what account paid and shall keep books so as to show the amount received and paid on account of separate and distinct funds or appropriations, which shall be exhibited in separate accounts, and every warrant shall be paid only from the cash on hand in the fund from which it may be properly payable. In case of payments of money under any special contract entered into by the county board, such payments shall be kept separate under the name of the particular contract on account of which it was made, and under the general title of the fund from which such warrant is payable. No money received for taxes charged in the duplicate of the current year shall be entered by the treasurer on the treasurer's account with the county until the treasurer makes the annual settlement with the county auditor and county board in each year. The treasurer's books shall be provided at the expense of the county.
(842) RL s 497; 1986 c 444
Structure Minnesota Statutes
Chapters 370 - 403 — Counties, County Officers, Regional Authorities
Chapter 385 — County Treasurer
Section 385.01 — Election; Eligibility.
Section 385.02 — Deputies; Bonds, Except For Ramsey County.
Section 385.03 — Failure To Qualify.
Section 385.04 — Accurate Account Kept.
Section 385.05 — Receipt And Payment Of Money.
Section 385.06 — Accounts Audited.
Section 385.07 — Funds, Where Deposited Or Invested.
Section 385.071 — Electronic Funds Transfer.
Section 385.09 — Bonds Of Depositories.
Section 385.10 — Proposals By Banks.
Section 385.12 — Deposit In Official Capacity; Failure.
Section 385.13 — Public Funds Kept Separate.
Section 385.14 — Insurance, Loss By Robbery Or Burglary.
Section 385.18 — Exemption From Liability.
Section 385.19 — Accounts Exhibited.
Section 385.20 — Failure To Settle.
Section 385.21 — Action Against.
Section 385.23 — Money Collected.
Section 385.24 — Refusal To Execute Process.
Section 385.25 — Proceedings Against Deputy.
Section 385.26 — New Bond; Insolvency Of Surety.
Section 385.27 — Failure To Give Bond.
Section 385.28 — Purchase Of Orders Or Warrants At Discount Prohibited.
Section 385.29 — Lending Of County Funds Prohibited; Penalty.
Section 385.30 — To Prosecute Bonds.
Section 385.31 — Payment Of County Orders Or Warrants.
Section 385.32 — Temporary Fund Transfer To Save Interest On Warrants.
Section 385.33 — Laws Not Repealed.
Section 385.34 — To Deposit Orders; Auditor's Duty.
Section 385.373 — Salaries, Fees, Budget; Counties Under 75,000; Appeals.
Section 385.38 — Employees, Pay In Certain Counties; Fees.
Section 385.39 — Money And Books Delivered To Successor.