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, ยง 5; April 8; R.S. 1923, 19-624.
Structure Kansas Statutes
Chapter 19 - Counties And County Officers
19-601 County auditor; appointment in counties between 40,000 and 60,000; term; removal.
19-605 Audit and record of claims against county.
19-606 Certification of claims to county clerk.
19-608 Action on audit by county commissioners; appeal.
19-609 Abstract of auditor's report; publication.
19-612 Annual report of auditor; estimates.
19-613 Payment of claims allowed by board.
19-614 Penalty for corruptly allowing claim.
19-615 Claim not to be sued on until disallowed.
19-616 Examination of treasurer's accounts; report to board.
19-617 Quarterly statement by sheriffs.
19-618 Failure of such officers to make reports or turn over moneys.
19-619 Reaudit of claims; examination of settlements of treasurer.
19-620 Appointment of auditor in counties between 80,000 and 300,000; term; removal.
19-622 Audit of claims; duties of county clerk.
19-624 Examination of accounts and settlements of county treasurer.
19-625 Reports of county officers.
19-627 Provisions of act providing for auditor in counties of over 40,000 applicable.
19-630 County auditor in counties over 300,000; appointment; qualifications.