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The 190th General Court of the Commonwealth of Massachusetts

Section 45: Examinations of accounts of other county officers

[ Text of section effective until November 7, 2016. Repealed by 2016, 218, Sec. 17.]

  Section 45. The said director or his representative shall also visit, unannounced, at least once a year, all other county officers receiving money payable to the county, clerks of the supreme judicial and superior courts in Suffolk county, the recorder and all assistant recorders of the land court, registers of probate and insolvency, registers of deeds and clerks of district courts, probation officers, superintendents of training schools and of shops in houses of correction, and trustees and other officers receiving or disbursing funds of county tuberculosis hospitals, infirmaries or sanatoria, and shall examine their accounts and vouchers, and the items of receipts and expenditures. He shall ascertain the actual amount of money on hand with each of said officers. He shall require, so far as possible, uniformity and correctness in the method of keeping said accounts, and may prescribe the classification of receipts and expenditures and a uniform system of receipts, certificates, vouchers and exhibits. Said officers shall afford such assistance as the director may require in making said examination and shall make returns and exhibits on oath in such form and at such times as he shall prescribe. They shall keep an accurate account of all money charged to or received by them in their official capacities, and also of all expenditures made or liabilities incurred by them on account of the same, and shall annually, on or before July fifteenth, make a sworn return to said director of such receipts and expenditures for the preceding fiscal year.