58-11 Township Board of Auditors
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<![CDATA[CHAPTER 58-11TOWNSHIP BOARD OF AUDITORS58-11-01. Township board of auditors - Members - Duties. The board of townshipsupervisors shall constitute a board of auditors for the purpose of auditing all accounts payable<br>by the township. Two members of the board of township supervisors acting as the board of<br>auditors constitute a quorum.58-11-02. Meetings of board of auditors - When held - Duties. The board of auditorsshall meet on the second Tuesday in March and on the second Monday in June in each year and<br>at such other times as it deems necessary and expedient for the purpose of auditing and settling<br>all charges against the township. It shall state on each account the amount allowed by it, but no<br>allowance may be made for any account which does not state specifically each item and the<br>nature thereof.58-11-03. Auditing accounts of treasurer and other township officers. At its meetingon the second Tuesday of March in each year, the board of auditors shall examine and audit the<br>accounts of the township treasurer for all moneys received and disbursed. At the meeting, the<br>board shall audit the accounts of all other township officers who are authorized to receive or<br>disburse money of the township. If a new treasurer has been elected at the annual meeting, the<br>board of auditors shall audit the final statement of the outgoing treasurer at a meeting on the<br>fourth Tuesday in March.58-11-04. Board to report accounts audited and allowed and budget for ensuingyear. The board of auditors shall make a report stating in detail the items of account audited and<br>allowed, the nature of each account, and the name of the person to whom such account was<br>allowed. It shall also prepare a statement of the fiscal concerns of the township and an estimate<br>of the sum necessary for the current and incidental expenses thereof for the ensuing year.58-11-05. Report to be read at township meeting - Reference to committee. Thereport of the board of auditors must be produced and must be read publicly by the township clerk<br>at the next ensuing township meeting, and the whole or any portion of such report may be<br>referred by order of the meeting to a committee whose duty it is to examine the same and report<br>thereon to the meeting.58-11-06. Treasurer shall pay all orders. The amount of any account audited andallowed by the board of auditors and the amount of any account voted to be allowed at any<br>township meeting must be paid by the township treasurer on the order of the board signed by the<br>chairman and countersigned by the clerk of the township. Approval of any account audited and<br>allowed by the board must be recorded in the record of its proceedings and this is sufficient to<br>indicate approval without requiring a majority of the board to sign or initial the voucher or order<br>for payment. All orders issued to any person by the board for any sum due from such township<br>shall be receivable in payment of the township taxes of such township.Page No. 1Document Outlinechapter 58-11 township board of auditors]]>