SECTION 1. Each County officer or employee in charge of any office, department, service or institution of the County, each officer of a judicial district, each judge, or the clerk, secretary, or other administrative officer of each court of record and the executive head of each special district whose affairs and funds are under the supervision and control of the Board of Supervisors or for which the Board is ex-officio the governing body shall, within five days or within an extension of time allowed by the Board, after entering upon the discharge of the duties of his office, make and file with the Auditor a complete detailed inventory of all property belonging or pertaining to his office, received by him from his predecessor. The Auditor shall keep a Property Account" for each such officer or employee, who shall be charged with all property received by him from his predecessor and all property thereafter received; and such officer or employee shall be officially responsible for all property so charged to him until the same shall properly be consumed, disposed of, or accounted for as authorized or provided by the Board of Supervisors or properly delivered to his successor. | FILING OF INVENTORY UPON DISCHARGE OF DUTIES
AUDITOR TO KEEP PROPERTY ACCOUNT | SECTION 2. Every such officer or employee shall annually as of the date and within the time specified by the Board of Supervisors, make and file with the Auditor an inventory showing in detail all County property in his possession or in his charge and shall report in detail what property of or pertaining to his office has during such period been lost, destroyed, consumed, transferred and to whom, or otherwise disposed of. | ANNUAL INVENTORY | SECTION 3. Every such officer or employee shall monthly, within five days after the expiration of each calendar month, make and file with the Auditor an account for such month, showing in detail all moneys received by him, in his official capacity, from any and all sources, during such month, and also, showing in detail the disposition of any and all moneys received by him during such month. | MONTHLY REPORT TO AUDITOR | SECTION 4. It shall be the duty of the Auditor to examine and audit each and all such reports and accounts as received by him and if it shall appear to him that any such report or account is erroneous, or not sufficiently full, complete or detailed, he shall forthwith, in writing, direct the attention of the officer or employee making such report or account to such apparent error or insufficiency, and require from such officer or employee such correction or such new or supplemental or further report or account as the Auditor shall deem proper; and it shall be the duty of such officer or employee to comply forthwith with such requirement of the Auditor. | DUTIES OF AUDITOR UPON RECEIPT OF ABOVE REPORT | SECTION 5. The Auditor shall not issue his warrant for the salary of any officer or employee whose duty it is to make reports and accounts to the Auditor as aforesaid, until after such reports and accounts shall have been made to the Auditor and accepted by him. | REPORT TO PRECEDE PAYMENT OF SALARY | SECTION 6. It shall be the duty of the Auditor to make thorough audits from time to time, and not less than annually, of all books, accounts, money, and securities of all departments, offices, boards, institutions, and special districts under the control of the Board of Supervisors, of the methods of keeping the accounts, and of the existence and effectiveness of internal controls in the transacting of the business of such departments, offices, boards, institutions, and special districts. It shall be the duty of the Auditor to file with the Board of Supervisors from time to time, and not less than annually, written reports as to the condition of accounts and records of all departments, offices, boards, institutions, and special districts under the control of the Board of Supervisors with such comments and recommendations as he shall deem proper to promote efficiency and economy; and it shall be his duty in such reports to point out particularly any known or apparent misconduct, neglect, or failure in regard to official duty. It shall also be the duty of the Auditor to make special examinations and reports as to any particular office or officer whenever directed so to do by the Board of Supervisors. | AUDIT OF DEPARTMENTAL ACCOUNTS
REPORT TO BOARD OF SUPERVISORS | SECTION 7. The Auditor and the officer or employee in charge of each department, office, board, institution, or special district shall jointly prescribe in writing, subject to the approval of the Board of Supervisors, such rules, regulations, forms and methods as to the keeping of the accounts thereof as they shall deem necessary. The Auditor shall prescribe in writing such rules and regulations, subject to the approval of the Board of Supervisors, and forms and methods as to making the reports and accounts hereinbefore provided by this Article as he shall deem necessary; and it shall be the duty of each and every officer or employee to comply therewith. | BILLING AND REGULATIONS REGARDING KEEPING OF ACCOUNTS | SECTION 8. It shall be the duty of the Board of Supervisors to employ from time to time, and not less than annually, an accountant, licensed by the State of California, whose duty shall be to make a thorough audit and report as to the condition of the accounts and records of the Auditor's office. Additionally, in the event of succession to the office of Auditor of a new person through election or appointment, the Board of Supervisors shall contract for the independent audit of that office in the manner hereinbefore provided to commence within 15 days after the new Auditor assumes office or as soon thereafter as may be practicable. The Board may, whenever it shall deem it necessary or expedient so to do, employ an accountant, licensed by the State of California, to audit and report as to any other office or officer, independent of and in addition to any report or account made or required to be made by the Auditor. | LICENSED ACCOUNTANT TO AUDIT
NEW AUDIT IN CASE OF NEW COUNTY AUDITOR |
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