7-6-2331. Clerk's report concerning expenditures, liabilities, and appropriations -- auditor's report -- exception. (1) Within 4 working days after receipt of the treasurer's monthly report, the county clerk and recorder shall submit to the board of county commissioners a report showing the expenditures and liabilities against each separate budget appropriation incurred during the preceding calendar month and like information for the whole of the fiscal year to the first day of the month in which the report is made, together with the unexpended balance of each appropriation. The clerk and recorder shall also set forth the receipts from taxes and in detail the receipts from all other sources by each fund for the same period.
     (2) In counties having county auditors, the county auditor, on the last business day of each month, shall furnish the county clerk and recorder with a statement showing the total amount of liabilities incurred against each budget appropriation for which warrants have not been issued up to the close of the business day.
     (3) This section does not apply to a county that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

     History: En. Sec. 7, Ch. 148, L. 1929; re-en. Sec. 4613.7, R.C.M. 1935; R.C.M. 1947, 16-1908; amd. Sec. 1, Ch. 168, L. 1989; amd. Sec. 30, Ch. 430, L. 1995.