SEC. 65-1-115. System of accounting.
The auditor of public accounts, in cooperation with the commission or its comptroller, shall formulate and prescribe a uniform system of accounting for all monies expended by the state highway commission. The commission shall have prepared and issued all necessary forms, rules, and regulations for the installation and operation of said system of accounting, and it shall be the duty of the state highway commission, acting through its director, in allowing any account to request, by requisition on the state auditor, that a warrant be issued therefor. However, no requisition may be issued at any time by the director, under the authority and in conformity to the orders of the state highway commission, unless the account has been filed with the state highway commission and entered in a book to be kept for that purpose, and unless the minute book of the state highway commission shows that the same is allowed, which said allowance may be made by approval by reference to the claim docket book and number of the claim, provided the claim docket book fully shows all facts as hereinabove required. The commission shall provide proper books covering requisitions to be drawn from the state highway fund. In the event any highway bonds or notes are issued, additional books covering a "bond and interest sinking fund" and "note fund" shall likewise be provided. No money shall be expended except by a requisition drawn on the proper fund, after due allowance thereof, entered on the minute book of the highway commission, as herein provided above. All salaries of all officers and employees of said commission shall be payable at pay periods fixed by the commission, which shall not be greater than monthly, and a separate record thereof shall be maintained. The expenses of the commissioners hereinabove authorized shall be paid out of the state highway fund by proper warrant, and no account for expenses shall be allowed until and unless an itemized statement shall be made by the officer or employee presenting such claim showing the date and for what purpose such expenses were incurred, which statement shall be filed among the records of the commission. All monies received by any officer or employee of the commission for expenses paid without such statement having been previously made and filed, shall be recoverable upon the bond of such officer or employee. The director and state highway commissioners and their bondsmen shall be liable for all monies expended by them or withdrawn from the state treasury contrary to the provisions hereof, and which are not evidenced by requisition and by allowance entered in the minute books of the state highway commission.
SOURCES: Codes, 1930, Sec. 5012; 1942, Sec. 8044; Laws, 1930, ch. 47; 1948, ch. 332, Sec. 21; 1966, ch. 485, Sec. 3, eff from and after passage (approved February 3, 1966).