210.230 Preparation, distribution and use of official receipts
327 words·~1 min read·
/or/ors-chapter-210/county-accountants/210-230·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
210.230 Preparation, distribution and use of official receipts.
(1)A county accountant shall have prepared suitable forms of receipts, and from time to time shall deliver to the treasurer and to every officer authorized by law to charge any fee, commission, percentage, allowance or compensation for the performance of any official duty, as many official receipts as may be required, charging such officers for them.
(2)When the books or rolls containing receipts are exhausted by the officer receiving them, the officer shall file a record of the receipts issued and keep the same in convenient form for examination.
(3)Whenever any receipt is issued by any officer, it shall contain the date issued, the name of the person making payment, the amount of payment, the nature of the service for which the charge is made and the name and official designation of the officer performing the service. Corresponding entries shall appear on each record of the receipt.
(4)The receipt shall be given to the person making payment, and at the close of each day a record of such receipts shall be filed with the accountant.
(5)Each officer receiving any fee, commission, percentage, allowance or compensation, as described in this section, shall, on or before the fourth day of each month, pay the same to the treasurer and take a receipt therefor.
(6)The treasurer shall, on or before the fifth day of each month, file duplicates of all receipts issued by the treasurer with the accountant.
(7)All such payments by officers to the treasurer shall be accompanied by an itemized statement of the various services for which charges were made and the amount of each charge. Each officer shall file a duplicate of the statement with the accountant.
(8)Every officer receiving blank receipts from the accountant shall, on or before the fifth day of each month, exhibit to the accountant all unused receipts remaining. [Amended by 1981 c.216 §13; 1983 c.310 §14]