§ 32.002 COUNTY AUDITOR; DEPUTY AUDITOR.
   (A)   In addition to all other duties, the County Auditor shall:
      (1)   Audit the receipts of the various county officers presented for deposit with the County Treasurer;
      (2)   Maintain a continuous internal audit of the transactions and financial records of the officers, agents or divisions of the county; and
      (3)   Devise and install a system of financial records in the offices and divisions of the county, suitable to the needs of the office and in accordance with generally accepted principles of accounting for governmental bodies; the system shall then be followed in these offices.
   (B)   The County Auditor is to be aided in the performance of these duties by the Deputy Auditor.
(1980 Code, § 32.02) (Sup. Rec. Bk. p. 247, adopted 6-9-1975) (Res. 78-114, adopted 11-30-1978; Res. 79-152, adopted 8-29-1979)
Cross-reference:
   Prevention of overexpenditures, see § 40.03
   Purchase orders; contracts, see § 40.04
Statutory reference:
   County Auditor in general, see ILCS Ch. 55, Act 5, §§ 3-1001 et seq.