67-3-3 - Disbursements of public funds -- Suspension of disbursements -- Procedure upon suspension.
67-3-3. Disbursements of public funds -- Suspension of disbursements -- Procedureupon suspension.
The state auditor shall have the power to suspend any disbursement of public fundswhenever in his opinion such disbursement is contrary to law, and if the validity of any suchdisbursement be not established within six months from the date of original suspension then thematter shall be referred to the attorney general for appropriate action and if in his opinion thesuspension was justified he shall immediately notify the auditor, who shall forthwith makedemand upon the surety of the disbursing or certifying officer, and it shall be mandatory upon thesurety immediately to meet the demand and to pay into the state treasury by certified check orlegal tender any amount or amounts disbursed and involved in the suspension.
All suspensions shall be in writing and the state auditor shall prepare a form to be knownas the notice of suspension. The form shall contain complete information as to the paymentsuspended, the reason for the suspension and the amount of money involved and any otherinformation that will clearly establish identification of the payment. The original of the suspensionnotice shall be retained by the state auditor and one copy shall be served upon the disbursing orcertifying officer, one copy upon any member of the finance commission, one copy upon thesurety of the disbursing or certifying officer, and one copy shall be attached to the documentunder suspension. Receipts entered upon the original suspension notice held by the state auditorshall be taken from the disbursing or certifying officer, the finance commission and the surety,except that the copy to the surety company may be mailed in which case so doing will constitutelegal service.
Immediately upon any suspension becoming final the finance commission shall cause anentry to be made debiting the disbursing or certifying officer with the amount of money involvedin any suspension notice and shall credit the account originally charged by the payment. Uponrelease of final suspension by the state auditor a reversing entry shall be made crediting thedisbursing or certifying officer, and like credit shall be given in all recoveries from the surety.
No Change Since 1953