(a) The commissioners court of a county may set aside from the general fund of the county an amount approved by the county auditor for use as a change fund by any county or district official who collects public funds. The fund may be used only to make change in connection with collections that are due and payable to the county, the state, or another political subdivision of the state that are often made by the official.
(b) The bond of that official who receives such a change fund must cover the official's responsibility for the correct accounting and disposition of the change fund.
(c) A change fund may not be used to make loans or advances or to cash checks or orders for payment of any kind.
(d) On the recommendation of the county auditor, the commissioners court may increase or decrease the change fund at any time.