§ 156-134. Duties of the auditor.
§ 156‑134. Dutiesof the auditor.
The auditor for the drainage district will be required to examine theassessment roll and the records and accounts of the sheriff or tax collector asto the assessment roll which went into his hands on the previous first Mondayin September and for all previous years as to which the records and accounts ofthe sheriff or tax collector have not been audited.
The auditor shall for each of such years make a report as to eachdrainage district, showing the total amount of drainage assessments due foreach year, the amount collected by the sheriff up to the fifteenth day of Mayof the following year, the names of the owners of land, and a brief descriptionof the lands on which the drainage assessments have not been paid, and thetotal amount of unpaid drainage assessments, with any further data orinformation which the auditor may regard as pertinent.
If the lands in the district lie in other counties, the auditor for thecounty in which the district was established shall also examine the records ofthe sheriff or tax collector for such other counties.
The auditor shall also examine the books of the treasurer for similaryears, and he shall report the amount of drainage assessments paid to thetreasurer by the sheriff or tax collector for each year, and the amounts paidout by the treasurer during such years, and for what purposes paid. It shall bethe duty of the sheriff and treasurer to permit the auditor to examine theirofficial books and records and to furnish all necessary information, and toassist the auditor in the discharge of his duties.
The auditor shall make a report to the board of county commissioners onor before the first Monday in July following his appointment, and he shalldeliver a duplicate of such report to the chairman of the board of drainagecommissioners of each drainage district established in the county.
If the sheriff has not collected all of the drainage assessments, orhas not paid over all collections to the treasurer, or if the treasurer has notmade disbursements of the drainage funds as required by law, or has not in hishands the funds not so disbursed by him, it shall be the duty of the auditor toso report, and to prepare two certified copies of his report, one of whichshall be delivered to the judge holding a session of superior court in thecounty following the first Monday in July, and a copy to the district attorneyof the prosecutorial district as defined in G.S. 7A‑60 in which thecounty is located, and it shall be the duty of such district attorney toexamine carefully such report and to institute such action, civil or criminal,against the sheriff or tax collector or the treasurer, as the facts containedin the report may justify, or as may be required by law. (1917, c. 152, s. 10; C.S., s. 5378; 1963, c. 767, s.4; 1973, c. 47, s. 2; c. 108, s. 97; 1987 (Reg. Sess., 1988), c. 1037, s. 124.)