Section 12-6-9 - Public depositories.
12-6-9. Public depositories.
The state auditor may:
A. require depositories of public money to furnish reconciliation sheets for the purpose of checking the deposits of public funds;
B. inspect the books and records of any depository concerning public funds; and
C. examine employees of a depository under oath concerning the correctness of the reconciliation or any entry upon the books or records of the depository relating to public funds.