The county auditor shall:
1. Number and keep a record of all demands allowed, showing the number, date, date of approval, amount, and name of the original holder, on what account allowed, and out of what fund payable.
2. Constantly be acquainted with the exact condition of the treasury, and every lawful demand upon it.
3. Report to the board of county commissioners, at each regular meeting thereof, the condition of each fund in the treasury.
4. Keep a complete set of books for the county, which shall be open to the inspection of the public, free of charge, during business hours, in which shall be set forth in a plain and businesslike manner every money transaction of the county, so that the county auditor can, at any time, when requested, tell the state of each fund, where the money came from, to what fund it belonged, and how and for what purpose it was expended, and also the collection made, and the money paid into the treasury by every officer.
[Part 11:80:1865; A 1939, 253; 1956, 198]