Section 14702 - System of accounts and fees paid to county treasurer

(a) System of accounts.--Each county officer receiving fees shall keep a system of accounts, the form of which shall be prescribed by the controller or, if that office does not exist, by the county auditors, on which entry shall be made of all the money received for fees and of all money earned and chargeable upon the county, specifying the day and date, the title of the case, if applicable, for what service and from whom received. (b) Duties of officer.--At the times designated by resolution of the county commissioners but not later than the 10th day of each month, each officer shall: (1) Pay to the county treasurer all fees received for each designated period. Duplicate receipts shall be taken, one of which the treasurer shall deposit with the county controller or the chief clerk if the office of controller does not exist. (2) Deposit with the county controller or, in counties without a controller, with the county auditors a transcript, in detail, of the officer's system of accounts for the preceding month. The officer shall make oath or affirmation before the county controller or the county auditors if the office of

s a transcript, in detail, of the officer's system of accounts for the preceding month. The officer shall make oath or affirmation before the county controller or the county auditors if the office of controller does not exist that the transcript contains a true and correct list of all the fees received, earned or chargeable upon the county for services rendered in the office, either by the officer, deputies or clerks, during the preceding month that the fees were severally charged and collected at regular rates and that the officer has not received and is not to receive, for any official services or duty, any other fees than those entered on the transcript. (c) Duties of county controller or county auditor.--The county controller, or the county auditors in counties without a controller, shall receive, audit and verify the returns for the preceding month and charge the county treasurer with the money for fees paid in. (d) Fees for another office.--If fees are paid to an office for services rendered or to be rendered by another office, the officer receiving the fees shall specify the fees on the account book and on the transcript reflecting the office to which the fees are due.

services rendered or to be rendered by another office, the officer receiving the fees shall specify the fees on the account book and on the transcript reflecting the office to which the fees are due. Cross References. Section 14702 is referred to in section 14707 of this title.