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2023 County Auditors

For additional compliance guidelines issued through SBOA Bulletins, please see this page.

Preface

Introduction

Organization of Office, Compensation and Fees

Powers and Duties

Forms and Records

Accounting Principles and Chart of Accounts

Accounting for Receipts and Disbursements

Claims and Allowances

Budgets and Appropriations

Property and Excise Taxes

Special Assessments

School and Cemetery Trust Funds

Double Entry Accounting System

Miscellaneous