11-09-42. Reports of financial officer to board of county commissioners

11-09-42. Reports of financial officer to board of county commissioners The county manager in counties adopting a short form of county managership and the director of finance in counties adopting a county manager form of government shall be charged with the keeping of all general books of financial and budgetary control for all departments and offices of the county. Reports shall be made to the manager or director daily, or as often as that officer may require, showing the receipt of all moneys and the disposition thereof. The county manager, or in counties adopting a county manager form of government, the director of finance through the county manager, each month shall submit to the board of county commissioners a summary statement of revenues and expenses for the preceding month, detailed as to the appropriations and funds in such manner as to show the exact financial condition of the county and of each department and division thereof. Such officer shall submit once a year, or more often if the board of county commissioners requires it, a complete financial statement showing the assets and liabilities of the county.