§ 11-11-11 — General duties of board of county commissioners

The board of county commissioners:
1. Shall superintend the fiscal affairs of the county.
2. Shall supervise the conduct of the respective county officers.
3. May cause to be audited and verified the accounts of all officers having the custody,
management, collection, or disbursement of any moneys belonging to the county or
received in their official capacity.
4. Before November fifteenth of each year, shall have the county auditor prepare general
purpose financial statements in accordance with generally accepted accounting
principles. Public notice that financial statements have been prepared and are
available for inspection must be published in the official newspaper.