Section 46Sec./Art. 46

Seizure of office by auditor.

1. The books accounts, papers and cash of any local treasurer or other accountable officer shall at all times be open to the inspection of the Commission or its duly authorized representative.

2. In case an examination of the accounts of a local treasurer discloses a shortage in cash which should be on hand, it shall be the duty of the examining officer to seize the office and its contents, notify the Commission and the local chief executive and thereupon immediately take full possession of the office and its contents, close and render his accounts to the date of taking possession, and temporarily continue the public business of such office.

3. The auditor who takes possession of the office of the local treasurer under this section shall ipso facto supersede the local treasurer until the officer involved is restored, or other provision has been lawfully made for filling the office.