As Amended
SEC. 7-7-221. Publication of synopsis of county audit report.
(1) [Until October 1, 1996, this section reads as appearing in the bound volume.] [Until October 1, 1996, this section reads as follows:] As soon as possible after an annual audit of the fiscal and financial affairs of a county by the State Auditor, as the head of the State Department of Audit, has been made and a copy of such report of audit or examination has been filed with the board of supervisors of such county and the clerk thereof, as required in Section 7-7-215, the clerk of the board of supervisors shall prepare a synopsis of such report in such form as he shall deem proper and to contain such information disclosed thereby as he believes to be pertinent and of special interest to the citizens and taxpayers of such county, provided that such synopsis shall include particularly the following statements or portions of statements of said report:
(a) A summary of the annual audit and examination reflecting all the comments, both favorable and unfavorable, in the handling of the affairs of the county, and showing any irregular and illegal handling of funds and other assets of the county by the boards of supervisors or other officer or employee thereof, as disclosed by the said report;
(b) The combined statement of receipts and expenditures of all funds;
(c) The detailed statement of receipts and expenditures;
(d) A summary of assets and liabilities of the fund accounts and the total of the bonded debt, together with a comparison of such items with the same items at the end of the next preceding fiscal year; and
(e) A list by road districts, if any, of the road machinery and equipment of the county.
(2) The clerk of the board of supervisors shall deliver a copy of the aforesaid synopsis to some newspaper published in the county, and, if no newspaper is published in the county, then to a newspaper having a general circulation therein, to be published.
(3) The cost of publishing the aforesaid synopsis by some newspaper in a county or by some newspaper having a general circulation therein, as hereinbefore provided, shall be paid for out of the general fund of the county upon a detailed itemized statement thereof being furnished to the clerk of the board of supervisors of such county by the publisher of said newspaper, accompanied by one (1) copy of the proof of publication thereof. The cost of such publication shall be based on the rate now fixed by law for publishing legal notices, and it shall be mandatory upon the board of supervisors of the county and the clerk thereof to pay such costs out of the general county fund.
(4) The clerk shall forward a copy of the published synopsis to the State Auditor within sixty (60) days of its publication. If the synopsis does not substantially satisfy the requirements of this section, the State Auditor is authorized to prepare the synopsis and have it published in accordance with this section at cost to the county.
(1) [From and after October 1, 1996, this section reads as follows:] As soon as possible after an annual audit ofthe fiscal and financial affairs of a county by the State Auditor, as the head of the State Department of Audit, has been made and a copy of such report of audit or examination has been filed with the board of supervisors of such county and the clerk thereof, as required in Section 7-7-215, the clerk of the board of supervisors shall publish a synopsis of such report in a form prescribed by the State Auditor.
(2) The clerk of the board of supervisors shall deliver a copy of the aforesaid synopsis to some newspaper published in the county, and, if no newspaper is published in the county, then to a newspaper having a general circulation therein, to be published.
(3) The cost of publishing the aforesaid synopsis by somenewspaper in a county or by some newspaper having a general circulation therein, as hereinbefore provided, shall be paid for out of the general fund of the county upon a detailed itemized statement thereof being furnished to the clerk of the board of supervisors of such county by the publisher of the newspaper, accompanied by one (1) copy of the proof of publication thereof. The cost of such publication shall be based on the rate now fixed by law for publishing legal notices, and it shall be mandatory upon the board of supervisors of the county and the clerk thereof to pay such costs out of the county general fund.
(4) The clerk shall forward a copy of the published synopsis to the State Auditor within sixty (60) days of its publication. If the synopsis does not substantially satisfy the requirements of this section, the State Auditor is authorized to prepare the synopsis and have it published in accordance with this section at cost to the county.
SOURCES: Former Sec. 7-7-221 [Codes, 1942, Sec. 3877-10; Laws, 1948, ch. 426, Secs. 1-4; 1958, ch. 332, Secs. 2-5] repealed by Laws, 1979, ch. 512, Sec. 5. New Sec. 7-7-221 enacted by 1985, ch. 455, Sec. 12; 1988 Ex Sess, ch. 14, Sec. 5, eff from and after October 1, 1989. Laws, 1996, ch. 366, Sec. 1, eff from and after October 1, 1996