COUNTIES AND COUNTY LAW
CHAPTER 23
COUNTY AUDITOR
31-2303. Settlement of debts to county. The auditor must examine and settle the accounts of all persons indebted to the county, or holding moneys payable into the county treasury, and must certify the amount to the treasurer, and upon the presentation and filing of the treasurer’s receipt therefor, give to such person a discharge and charge the treasurer with the amount received by him.