The board of county commissioners of a county adopting any form of county managership shall require an annual audit of the books of every county officer who handles public funds to be made by an accountant who is not a regular officer or employee of the county and who is thoroughly qualified by training and experience. Any audit service provided by the state, whether at the expense of the state or the county, shall satisfy the requirements of this section. Either the board of county commissioners or the county manager, at any time, may order an examination or audit of the accounts of any officer or department of the county government. Upon the death, resignation, removal, or expiration of the term of office of any officer of the county, the county manager, or the director of finance in a county adopting a county manager form of government, shall cause to be made an audit and investigation of the accounts of such officer and shall report the result thereof to the board of county commissioners or if the audit is made by the director of finance, to the county manager and the board of county commissioners. In case of the death, resignation, or removal of the county manager or the director of finance, the board of county commissioners shall cause an audit of that officer's accounts to be made. If, as a result of any such audit, an officer is found indebted to the county, the board of county commissioners shall proceed to collect such indebtedness forthwith.
11-09-44. Purchasing agent - Powers and duties - Supplies purchased on bids - Sale of supplies. The county manager of a county adopting a short form of county managership or the director of finance of a county adopting a county manager form of government shall act as purchasing agent or shall appoint and have supervision over this official. The purchasing agent shall make all purchases for the county in the manner provided by the board of county commissioners. The purchasing agent may make transfers of supplies, materials, and equipment between departments and offices and may sell any surplus supplies, materials, or equipment and make such other sales as are authorized by the board of county commissioners. With the approval of the board, the purchasing agent may establish suitable specifications or standards for all supplies, materials, and equipment to be purchased by the county and may inspect all deliveries to determine their compliance with such specifications and standards. The purchasing agent shall have charge of such storerooms and warehouses of the county as the board of county commissioners may provide. Before making any purchase or sale, the
purchasing agent shall invite competitive bidding under such rules and regulations as the board of county commissioners may establish by ordinance or resolution. The purchasing agent shall not furnish any supplies, materials, equipment, or contractual services to any department or office except upon receipt of a properly approved requisition and unless there is an unencumbered appropriation balance sufficient to pay for the same.