The board of supervisors may elect a road accountant, whose salary shall be fixed by the board and who shall give bond, with sufficient surety, to be payable, conditioned and approved as provided by law, in a penalty not less than Fifty Thousand Dollars ($50,000.00). For the purpose of enabling the road accountant, in counties […]
The road accountant shall attend all meetings of the board of supervisors, and shall at each regular meeting submit to said board an estimate of the amount of money required to pay the said labor employed on the said road and bridge work, transportation charges, and repair bills. Said board shall examine said estimate and […]
The road accountant shall be the purchasing agent of the county and, by and with the consent of the board of supervisors, shall purchase all materials, implements, and supplies used in such road and bridge work.
The road accountant shall keep a complete set of books, showing in detail all receipts and disbursements had or made by him. With every report made by him to the board of supervisors as hereinbefore required, he shall submit a trial balance of the said books, showing in detail all his transactions as such road […]