Revised Statues - Chapter 23 County Government and Officers

Such examination shall be conducted in conformity with generally accepted auditing standards applied on a consistent basis and shall develop the county's financial condition, the condition of each fund and the disposition of all money collected or received. Such audits shall be full and complete audits of the cash receipts and disbursements, shall include a checking of claims paid as against the record of claims kept by the county clerk, and against the record of the county board with respect to such claims, shall include a checking of claims paid as against the levy, and shall reflect the state of the fund from which the respective claims are payable. The audit shall also include a report as to the regularity of each such claim examined but shall contain no conclusion or opinion as to its validity or legality.