19-624.   Examination of accounts and settlements of county treasurer. It shall be the duty of the auditor, at least once in three months toexamine the accounts of the county treasurer and report thereon in detailto the board of county commissioners at their next regular meeting aftersuch examination. In the event such treasurer is carrying on his cashaccount anything that is not cash, such as tax receipts, redemptionreceipts, assignments, notes, protested or returned checks, it shall be theduty of the auditor to require the county treasurer to make the amountthereof good to the cash account immediately, and upon the failure of thetreasurer so to do, the auditor shall notify the county attorney thereof.The auditor shall examine all accounts and settlements to be made by thecounty treasurer with the board of county commissioners and shall make suchpreparation of the account of such treasurer before the settlement as shallbe ordered by the county board. The county treasurer shall be liable on hisofficial bond for the full amount carried on his books as cash.

      History:   L. 1915, ch. 172, § 5; April 8; R.S. 1923, 19-624.