§ 118 — Statements of accounts rendered

§ 118. Statements of accounts rendered. The comptroller shall\nimmediately examine the accounts rendered by every public officer or\nother person receiving moneys belonging to the state, with the vouchers,\nand audit, adjust and make a statement thereof. If any necessary\nvouchers are wanting or defective, he shall give notice to such person\nto furnish proper vouchers within not less than thirty nor more than\nninety days, and at the expiration of such time he shall audit, adjust\nand make a statement of such accounts on the vouchers and proofs before\nhim. He shall transmit a copy of every account as settled to such\npersons, and if any balance is stated therein to be due the state, and\nis not paid to the treasurer within ninety days after its transmission\nto such person, the comptroller shall deliver a certified copy of such\naccount to the attorney-general for prosecution. Such certified copy\nshall be presumptive evidence of the indebtedness of such person to the\nstate for the balance so certified, and if on the trial of any action\nbrought thereon, the defendant gives any evidence other than such as was\nproduced to the comptroller before the statement of such accounts, and\nby means thereof, the balance so stated is reduced or no balance is\nfound to be due, the defendant shall be liable for and pay the costs of\nsuch action.\n