Section 600. County auditor; term; duties


Latest version.
  • 1. The board of supervisors shall
      have  power  to  create  the  office  of  county  auditor,  who shall be
      appointed for the term for which the membership of such board appointing
      him was elected. Except as hereinafter  provided,  he  shall  audit  all
      claims,  accounts  and  demands which are made county charges by law and
      which otherwise would be audited by the board of supervisors.  By  local
      law  or  resolution,  the  board  of supervisors may limit such audit to
      certain types  or  classes  of  claims,  may  fix  rules  governing  the
      presentation  to and the audit by such auditor and such other matters as
      may be deemed proper.  Within such authorization  the  county  treasurer
      shall  pay  the  amounts audited and certified by such auditor as if the
      same had been audited by the board  of  supervisors.  He  shall  not  be
      removed  during  his term without written charges and the opportunity to
      be heard. The board  may  provide  for  the  purchase  of  supplies  and
      equipment  through  such  auditor  and  may  prohibit  such auditor from
      auditing his own orders as purchasing agent and such  other  matters  as
      shall be deemed advisable.
        2.   In   any  county  having  no  county  comptroller  the  board  of
      supervisors, by local law or resolution may provide that it  shall  also
      be  the  duty of the county auditor to examine and audit, at times to be
      determined by the board of supervisors, the books, records, vouchers and
      other papers pertaining to the money, funds and property of  any  county
      officer  or  department  specified  in  such local law or resolution and
      render a report thereon to the board of supervisors as to whether proper
      books and records have been kept and all money  and  property  accounted
      for.