17-69-402. Management of financial records -- Disposal of records.
(1) A county finance officer shall: maintain the books of the county in a manner that shows the amount of receipts from and disbursement of a county office, department, division, or entity; keep accounts current with the county treasurer; preserve a document, book, record, or paper that the county legislative body requires the county auditor to keep in the county auditor's office, or ensure preservation of a document, book, record, or paper that the county legislative body requires the county auditor to keep in the county auditor's office; and make an item described in Subsectionavailable for public inspection during office hours. (1)(c)
(2) The county finance officer shall, in accordance with, remove from the county finance officer's files and destroy or otherwise dispose of: Title 63G, Chapter 2, Government Records Access and Management Act fee statements of a county officer; county warrants; and claims against the county.