19-624. Examination of accounts and settlements of county treasurer.
19-624
19-624. Examination of accounts and settlements of county treasurer.
It shall be the duty of the auditor, at least once in three months to
examine the accounts of the county treasurer and report thereon in detail
to the board of county commissioners at their next regular meeting after
such examination. In the event such treasurer is carrying on his cash
account anything that is not cash, such as tax receipts, redemption
receipts, assignments, notes, protested or returned checks, it shall be the
duty of the auditor to require the county treasurer to make the amount
thereof good to the cash account immediately, and upon the failure of the
treasurer so to do, the auditor shall notify the county attorney thereof.
The auditor shall examine all accounts and settlements to be made by the
county treasurer with the board of county commissioners and shall make such
preparation of the account of such treasurer before the settlement as shall
be ordered by the county board. The county treasurer shall be liable on his
official bond for the full amount carried on his books as cash.
History: L. 1915, ch. 172, § 5; April 8; R.S. 1923, 19-624.