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Section 21.45 – State Treasurer; Examination of Accounts; Annual Audit; Minimum Auditing Procedures and Standards; Report; Filing Copy of Audit Report and Report of Auditing Procedures; Extension; Contents of Audit Report; Performance of Audit by Certified Public Accountant; “Chief Administrative Officer” Defined.

21.45 State treasurer; examination of accounts; annual audit; minimum auditing procedures and standards; report; filing copy of audit report and report of auditing procedures; extension; contents of audit report; performance of audit by certified public accountant; “chief administrative officer” defined. Sec. 5. (1) The state treasurer is the supervisor of the accounts of all county […]

Section 21.46 – Examination of Accounts; Subpoenas; Witnesses; Production of Records.

21.46 Examination of accounts; subpoenas; witnesses; production of records. Sec. 6. Upon demand of the state treasurer, or any person duly appointed by the state treasurer, to make the examinations provided in this act, any and all officers of county governments shall produce, for examination, the books of account and papers of their respective departments, […]

Section 21.42 – Accounting System; Accounts; Form and Contents.

21.42 Accounting system; accounts; form and contents. Sec. 2. The accounting system shall embrace accounts showing all sources of income, the amounts due, collected and received from each source, including all fees collected by county officers whether turned into the county treasury or not, the amount expended for each purpose, bills, and accounts payable; the […]