SEC. 37-61-23. Superintendents' books of accounts.
The superintendent of schools of each school district or the administrative superintendent shall open and keep regular sets of books, as prescribed by the State Auditor, which shall be subject to inspection during office hours by any citizen so desiring to inspect the same. The books for each fiscal year shall be kept separately and same shall be safely preserved by the superintendent of schools or administrative superintendent.
SOURCES: Codes, 1942, Sec. 6534-14; Laws, 1953, Ex Sess, ch. 27, Sec. 14; 1986, ch. 492, Sec. 199, eff from and after July 1, 1987.