(a) Such expense accounts shall be filed with the official or department whose duty it is to audit or audit and pay same, and shall not be allowed or approved by such official or department until made out as so provided. It is the duty of the official auditing such expense account to address an inquiry in writing to the officer making same, requiring a written explanation of any item or items wherever desirable.
(b) This section and § 8-26-109 do not apply to expense allowances when the general assembly provides an expense allowance of a fixed and definite amount for a definite period of time.
(c) Provided, however, in any county having a population of not less than two hundred seventy-six thousand (276,000) nor more than two hundred seventy-seven thousand (277,000), according to the 1970 federal census or any subsequent federal census, no county officer shall be required to file a statement as provided in § 8-26-109, for any expenses for which there has been appropriated by the general assembly or through a salary suit a sum certain to pay such expenses.
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