7-6-2409. Examination of county books and accounts. (1) It is the duty of the county auditor to examine the books and accounts of the county treasurer, the county clerk and recorder, the sheriff, the clerk of the district court, and all other county and township officers within 15 days prior to the first regular session of the board of county commissioners in March, June, September, and December of each year unless a longer time is granted to the auditor by the board.
(2) The quarterly report shall contain a full and complete statement of the money received and disbursed by each of the officers since the last examination and report. For the purpose of this section, the county auditor has free access to all books and papers in each of the offices.
History: En. Sec. 9, p. 230, L. 1891; re-en. Sec. 4568, Pol. C. 1895; re-en. Sec. 3108, Rev. C. 1907; re-en. Sec. 4832, R.C.M. 1921; re-en. Sec. 4832, R.C.M. 1935; R.C.M. 1947, 16-3210; amd. Sec. 17, Ch. 252, L. 1979.
Structure Montana Code Annotated
Chapter 6. Financial Administration and Taxation
Part 24. County Auditor and Claims Against County
7-6-2401. Creation of office of county auditor
7-6-2403. Qualifications of county auditor
7-6-2406. Compensation of auditor
7-6-2407. Examination and investigation of claims
7-6-2408. Auditor's powers related to investigations
7-6-2409. Examination of county books and accounts
7-6-2410. Maintenance of records
7-6-2411. List of claims allowed or rejected
7-6-2412. Other duties of auditor
7-6-2413. Limitation on number of deputy county auditors
7-6-2414. through 7-6-2420 reserved
7-6-2421. Presentation of claims against county
7-6-2422. Opposition to claims
7-6-2423. Procedure for claims by county commissioners
7-6-2424. Appeal of decision concerning claim
7-6-2425. Auditing of county charges
7-6-2426. Enumeration of county charges