19-623.Same; certification of audit to county clerk; fiscal and accounting
records; annual report; budget.
It shall be the duty of the auditor, immediately upon the reception of
the claims reported to him or her by the county clerk, to proceed to examine and
audit the same, and on or before the first Monday of the next succeeding
month to certify to the county clerk his or her report and decision on the claims
before him or her, stating in proper form the specific amount allowed by him or her, to
whom allowed, with a memorandum stating under what law and by virtue of
what contract such amounts are allowed; and where claims are not allowed by
him or her, or when they are partially allowed, the reasons therefor shall be
stated in the report; and all claims reported by the county clerk to the
auditor shall be reported by the auditor on or before the first Monday of
next succeeding month after their reception by him or her.
It shall be the duty of the county auditor to keep records, in which
shall be shown all assets of the county and accounts showing the
outstanding indebtedness thereof. Such record shall also show separate
accounts with current tax collections, refunded tax, redemptions and
assignments. There shall also be kept a separate account in such records
with each county officer who receives any money as such officer, and the
county auditor shall completely examine the financial records of such
officer, at least monthly and as often as required by the board of county
commissioners. The auditor shall have the power to state in what manner
fiscal and accounting records shall be kept, except those that are
specifically outlined by statute. Such records shall also show all receipts
and disbursements of the county. The auditor shall make an annual detailed
report to the board of county commissioners and to the district judge of
all assets, liabilities, receipts and disbursements of
the county. The auditor shall annually, not later than thirty (30) days prior to the
first of August in each year, furnish the board of county commissioners a
budget, showing the amount of money required in his or her judgment to be raised
by 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.
19-623.Same; certification of audit to county clerk; fiscal and accounting
records; annual report; budget.
It shall be the duty of the auditor, immediately upon the reception of
the claims reported to him or her by the county clerk, to proceed to examine and
audit the same, and on or before the first Monday of the next succeeding
month to certify to the county clerk his or her report and decision on the claims
before him or her, stating in proper form the specific amount allowed by him or her, to
whom allowed, with a memorandum stating under what law and by virtue of
what contract such amounts are allowed; and where claims are not allowed by
him or her, or when they are partially allowed, the reasons therefor shall be
stated in the report; and all claims reported by the county clerk to the
auditor shall be reported by the auditor on or before the first Monday of
next succeeding month after their reception by him or her.
It shall be the duty of the county auditor to keep records, in which
shall be shown all assets of the county and accounts showing the
outstanding indebtedness thereof. Such record shall also show separate
accounts with current tax collections, refunded tax, redemptions and
assignments. There shall also be kept a separate account in such records
with each county officer who receives any money as such officer, and the
county auditor shall completely examine the financial records of such
officer, at least monthly and as often as required by the board of county
commissioners. The auditor shall have the power to state in what manner
fiscal and accounting records shall be kept, except those that are
specifically outlined by statute. Such records shall also show all receipts
and disbursements of the county. The auditor shall make an annual detailed
report to the board of county commissioners and to the district judge of
all assets, liabilities, receipts and disbursements of
the county. The auditor shall annually, not later than thirty (30) days prior to the
first of August in each year, furnish the board of county commissioners a
budget, showing the amount of money required in his or her judgment to be raised
by 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.
19-623.Same; certification of audit to county clerk; fiscal and accounting
records; annual report; budget.
It shall be the duty of the auditor, immediately upon the reception of
the claims reported to him or her by the county clerk, to proceed to examine and
audit the same, and on or before the first Monday of the next succeeding
month to certify to the county clerk his or her report and decision on the claims
before him or her, stating in proper form the specific amount allowed by him or her, to
whom allowed, with a memorandum stating under what law and by virtue of
what contract such amounts are allowed; and where claims are not allowed by
him or her, or when they are partially allowed, the reasons therefor shall be
stated in the report; and all claims reported by the county clerk to the
auditor shall be reported by the auditor on or before the first Monday of
next succeeding month after their reception by him or her.
It shall be the duty of the county auditor to keep records, in which
shall be shown all assets of the county and accounts showing the
outstanding indebtedness thereof. Such record shall also show separate
accounts with current tax collections, refunded tax, redemptions and
assignments. There shall also be kept a separate account in such records
with each county officer who receives any money as such officer, and the
county auditor shall completely examine the financial records of such
officer, at least monthly and as often as required by the board of county
commissioners. The auditor shall have the power to state in what manner
fiscal and accounting records shall be kept, except those that are
specifically outlined by statute. Such records shall also show all receipts
and disbursements of the county. The auditor shall make an annual detailed
report to the board of county commissioners and to the district judge of
all assets, liabilities, receipts and disbursements of
the county. The auditor shall annually, not later than thirty (30) days prior to the
first of August in each year, furnish the board of county commissioners a
budget, showing the amount of money required in his or her judgment to be raised
by 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.