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This entry was published on 2014-09-22
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SECTION 600
County auditor; term; duties
County (CNT) CHAPTER 11, ARTICLE 15
§ 600. County auditor; term; duties. 1. The board of supervisors shall
have power to create the office of county auditor, who shall be
appointed for the term for which the membership of such board appointing
him was elected. Except as hereinafter provided, he shall audit all
claims, accounts and demands which are made county charges by law and
which otherwise would be audited by the board of supervisors. By local
law or resolution, the board of supervisors may limit such audit to
certain types or classes of claims, may fix rules governing the
presentation to and the audit by such auditor and such other matters as
may be deemed proper. Within such authorization the county treasurer
shall pay the amounts audited and certified by such auditor as if the
same had been audited by the board of supervisors. He shall not be
removed during his term without written charges and the opportunity to
be heard. The board may provide for the purchase of supplies and
equipment through such auditor and may prohibit such auditor from
auditing his own orders as purchasing agent and such other matters as
shall be deemed advisable.

2. In any county having no county comptroller the board of
supervisors, by local law or resolution may provide that it shall also
be the duty of the county auditor to examine and audit, at times to be
determined by the board of supervisors, the books, records, vouchers and
other papers pertaining to the money, funds and property of any county
officer or department specified in such local law or resolution and
render a report thereon to the board of supervisors as to whether proper
books and records have been kept and all money and property accounted
for.