Montana Attorney General Opinion 16-70

Opinion No. 70. State Examiners, Duties of-Public Libraries, Examination of-Libra- ries, Examination of Public. HELD: It is the duty of the State Examiner to examine books and ac- counts of public libraries. March 28, 1935. Hon. Frank H. Johnson State Examiner The Capitol You have submitted the following: "Will you please render an opinion to this office as to whether or not we are required to examine the books of Public Libraries, such as are lo- cated in the cities of this State." City libraries are maintained by a tax levy, Section 5049, R. C. M. 1921. Section 1, Chapter 78, Laws of 1923 makes it the duty of the state exam~ iner: "To examine at least once in each year the books and accounts of the state treasurer, state auditor, secretary of state, clerk of the su- preme court, state game warden, reg- ister of state land office, and all other state officers having the collec- tion or handling of state money, coun- ty treasurers, county clerks, county ass~ssors, dist:ict court clerks, county auditors, shenffs, public administra- tors, boards of county commissioners of each county, and all other officers and boards whether temporary or permanent, however created and for whatever purpose, having the control, management, collection or disburse- ment of any public moneys of any character or description." It is my opinion that public libraries in a city, established according to Sec- tion 5049, fall within the meaning of said Chapter 78, and that it is the duty of the state examiner to examine their books and accounts as provided in said Section 1, Chapter 78, supra. (See opinions to R. N. Hawkins, dated February 25, 1933, and September 18, 1933.)