All accounts established, opened, transferred or closed by county elected officials, county employees, county agencies, boards, commissions and departments which include county funds or funds over which county officials, employees, agencies, boards, commissions and departments have or exercise jurisdiction shall be reviewed annually by an external auditor in connection with the annual audit of the financial statements and condition of the county.
(‘77 Code, § 8-100) (Ord. 2095, passed 4-17-95)