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.
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