COUNTIES AND COUNTY LAW
CHAPTER 23
COUNTY AUDITOR
31-2307. Annual statement of financial condition of county. Every county auditor must, on or before the second Monday in January of each year, prepare, in duplicate, an exact and full statement, under oath, of the financial condition of his county for the fiscal year last preceding, in such form as prescribed by the board of county commissioners, one of which statements shall be filed in the office of the county auditor and the other with the board of county commissioners of the county.