§ 18-3-806 — Manner of keeping account of receipts and expenditures; inspection of records; annual settlement; report

Each county treasurer shall keep a true account of the receipts
and expenditure of all monies which come into his office in a
book or books kept by him for that purpose. The books shall be
available at all times for inspection by the board of county
commissioners or any member thereof, county and state officers
or any citizen. At the annual meeting of the board of county
commissioners on the first Monday in January of each year or at
such other time as they may direct, the county treasurer shall
settle with them his account for the preceding year, and shall
exhibit to them all his books, accounts and vouchers to be
audited and allowed. He shall also report at each regular
meeting of the board of county commissioners of the amount of
monies received and expended by him during the intervening time,
if so required.