It is the duty of the board of county commissioners to audit such accounts as soon as may be, and correct and adjust the same in accordance with the facts.
Source: L. 1891: p. 314, § 21. R.S. 08: § 2553. C.L. § 7901. CSA: C. 66, § 40. CRS 53: § 56-4-18. C.R.S. 1963: § 56-4-19.
ANNOTATION
Express duty. This section expressly charges the county commissioners with the duty of auditing the accounts of county officers, and correcting and adjusting the same. Bd. of Comm'rs v. Davis, 27 Colo. App. 501, 150 P. 324 (1915).
The board had no control of the public examiner, no authority to direct an audit by him of the books of a county officer, and was not charged with notice of his report when made. Bd. of Comm'rs v. Davis, 27 Colo. App. 501, 150 P. 324 (1915).
The purpose and vital importance of an efficient audit were manifest from the statutory requirement that all prescribed fees had to be collected in advance by county officers, and when collected had to be paid to the county treasurer, and that any balance left to the credit of the several funds in any year after the salaries and compensation provided for had been paid therefrom, would be placed to the credit of the general county fund. Bd. of Comm'rs v. Davis, 27 Colo. App. 501, 150 P. 324 (1915).
The board is not limited by this section to any specific means or agencies for making the required audit. Bd. of Comm'rs v. Davis, 27 Colo. App. 501, 150 P. 324 (1915).
The board had the implied power to employ an accountant. Bd. of Comm'rs v. Davis, 27 Colo. App. 501, 150 P. 324 (1915).
The expense of an examination of the books of the county officers, required by this section, not contemplated at the date of the annual appropriation, may properly be discharged from the contingent fund. Bd. of Comm'rs v. Davis, 27 Colo. App. 501, 150 P. 324 (1915).