Section 44 Examination of accounts of county treasurers - Massachusetts Statutes

Section 44. The director of accounts or his representative shall, unannounced, examine the books and accounts of each county treasurer and all original vouchers for the expenditures of each treasurer at least once a year, and if the same are correct, and if the accounts are accompanied by sufficient vouchers stating in detail the items thereof, and if such vouchers confirm and sustain the same, and if chapter thirty B has been complied with, he shall so certify on the treasurer’s cash book and shall set forth in words at length the balance existing when the examination is completed. If such accounts are incorrect or not accompanied by sufficient vouchers, the director shall, unless the irregularity is promptly rectified, notify in writing the county commissioners and attorney general, and shall make a full statement thereof in his next annual report. The director shall require the installation of such accounting systems as will, in his judgment, be most effective in securing uniformity of classification in the accounts of each county treasurer.