Such deputy for school accounts shall be under the same amount and class of bond, and be paid the same amount of salary out of the salary appropriations made and approved for the office of such county treasurer, as that of the head deputy county treasurer in such county. His appointment shall be by, and he shall serve under and at the direction of, such county treasurer. Under direction of the county treasurer, it shall be his duty to devote his time and attention to the keeping of the accounts of such county treasurer with the several school districts of the county, of whatever class, whose funds are in custody of such county treasurer and the accounting for which such county treasurer is responsible under the law; he shall keep the school district warrant registers and ledgers, register and schedule for payment the obligations of such districts, apportion school revenues, inspect and file duplicate claims where required by law, record credits and payments and take trial balance for control proof when required, make all reports to school boards and other officers as may be required or provided by law, and do and perform such other duties in relation to such school accounts, including accounts, statistics, receipts, and reports in relation to federal tax withholdings and teacher retirement, as the county treasurer may require and direct.
Laws 1947, p. 491, § 2.
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