commissioners direct.

3. He shall pay out money only upon the order of proper authority.
[Footnote: Moneys belonging to school district, town, village, or city,
are paid on the warrant of the county auditor; county money, on the order
of the county commissioners, signed by the chairman and attested by the
county auditor; state money, on the draft of the state auditor in favor of
the state treasurer.] This order signed by the payee is the treasurer's
receipt or voucher.

4. He shall keep his books so as to show the amount received and paid on
account of separate and distinct funds or appropriations, which he shall
exhibit in separate accounts.

5. The books must be balanced at the close of each day.

6. When any money is paid to the county treasurer, excepting that paid on
taxes charged on duplicate, the treasurer shall give, to the person paying
the same, duplicate receipts therefor, one of which such persons shall
forthwith deposit with the county auditor, in order that the county
treasurer may be charged with the amount thereof.

7. The county auditor, the chairman of the board of county commissioners,
and the clerk of the district court, acting as an auditing board,
carefully examine at least three times a year the accounts, books and
vouchers of the county treasurer, and count the money in the treasury.

8. The state examiner makes a similar examination at least once a year. No
notice is given in either case.