19-623.   Same; certification of audit to county clerk; fiscal and accountingrecords; annual report; budget.It shall be the duty of the auditor, immediately upon the reception ofthe claims reported to him or her by the county clerk, to proceed to examine andaudit the same, and on or before the first Monday of the next succeedingmonth to certify to the county clerk his or her report and decision on the claimsbefore him or her, stating in proper form the specific amount allowed by him or her, towhom allowed, with a memorandum stating under what law and by virtue ofwhat contract such amounts are allowed; and where claims are not allowed byhim or her, or when they are partially allowed, the reasons therefor shall bestated in the report; and all claims reported by the county clerk to theauditor shall be reported by the auditor on or before the first Monday ofnext succeeding month after their reception by him or her.

      It shall be the duty of the county auditor to keep records, in whichshall be shown all assets of the county and accounts showing theoutstanding indebtedness thereof. Such record shall also show separateaccounts with current tax collections, refunded tax, redemptions andassignments. There shall also be kept a separate account in such recordswith each county officer who receives any money as such officer, and thecounty auditor shall completely examine the financial records of suchofficer, at least monthly and as often as required by the board of countycommissioners. The auditor shall have the power to state in what mannerfiscal and accounting records shall be kept, except those that arespecifically outlined by statute. Such records shall also show all receiptsand disbursements of the county. The auditor shall make an annual detailedreport to the board of county commissioners and to the district judge ofall assets, liabilities, receipts and disbursements ofthe county. The auditor shall annually, not later than thirty (30) days prior to thefirst of August in each year, furnish the board of county commissioners abudget, showing the amount of money required in his or her judgment to be raisedby taxation for the next ensuing year for county purposes.

      History:   L. 1915, ch. 172, § 4; R.S. 1923, 19-623;L. 1967, ch. 133, § 1; L. 1976, ch. 145, § 54; Jan. 10, 1977.