1.  Demand accounts authorized by NRS 356.120, time accounts authorized by NRS 356.125 and insured deposit accounts authorized by NRS 356.127 must be kept in the name of the county in such manner as the board of county commissioners may prescribe.

2.  The balance in each such account, as certified to by the proper officer of the bank, credit union, savings and loan association or savings bank in which the money is deposited, and by oath of the county treasurer, may be accounted for by the county as cash.