Montana Attorney General Opinion 15-540

Opinion No. 540 State Examinel'-Liquor Stores, Ex- amination of-Liquor Control Board, Examination of Accounts. HELD: Individual liquor stores have no books or accounts to be examined by the state examiner. State examiner must examine the books and records of the Liquor Con- trol Board once each year and may examine such books and records more often in his discretion. June 1, 1934. You lU1\'e submittcd the following ljUestions : "Is it necessary for the State Ex- aminer to make an esamination of the Liquor Board and/or liquor stores, and if so. when must this be done? Would it 'be proper for the examina- tion to be made at the close of the calendar year as in all other state examina tions ? ","Te would appreciate your opinion as to what are the duties of the State Examiner in connection with the Liquor Board and liquor stores as provided for by Chapter 105, 1U33 Session Laws of Montana." In regard to liquor stores, since no accounts are kept by the individual stores, which are required to make a report of all sales each day, accom- panied by duplicate Slips of individual sales, and also to report to the liquor board the stock on hand a t the end of each day, there would be no books, ac- counts or reconls at the individual stores to examine. In regard to the liquor hoard, how- ever, I call your attention to the follow- ing, Subdivision (1), Section 92, Part V., Chapter 105, Laws of 1933, which provides: "Section 92. (1) '['he Board shall from time to time make reports to the State Esaminer covering such matters in connection with the ad- ministration or enforcement of this Act as he may require, and shall an- nually make a report for the twelyc months endinl: on the thirty-first dll~' of D(>cember in the year in which thc report is made, which sha 11 contain- * * *." " (3) The books and records of the Board shall lit all times be suhject to examination and audit by the State Examiner or his duly authorized agents or employees." Subdivision (3) Id. "Section 95. The accounts of the Board shall be made up to the 31st day of December in. each year and at such other times as may be required by the State Examiner; and in e"ery case the Hoard shall prepare a bal- ance sheet and statement of profit and loss and submit the same to the State Examiner." Section 95 rd. Section 210 R. C. l\L 1921 liS amendell h.,· Chapter 78, Laws of 1923, sec. 1, plaees the duty upon the state ex- aminer amI his assistants, "to examine at least once in each year the books and accounts of * * • all other state officers having the collection or han- dling of state money • • * and all other officers and boards whether temporary or permanent, however ere a ted and for whate"er purpose, ha,ing the controL management, collection 01' disbursement of any public moneys of flny character or description." From the foregoing it is my opinion that it would be the duty of the state examiner to examine the books and the records of the liquor control board at least once each year and that he may make additional examination or examinations within his discretion. It is to be noted in this connection that while the board shall from time to OPINIONS OF THE ATTORNEY GENERAL 375 time make reports to the state ex- nminer, ns he may require, the bonrd must make all nnnual report for the twelve months ending December 31 of each year. (Sections 92 (1),95 supra). Since the law does not prescribe the time when such examination shall be made, in my opinion the time of the examination or examinations is within the discretion and com'enience of the state examiner.