Corporation Commission, or corporations of government officers,
are not audited by the auditor of public accounts, but by the
second auditor (see next section). To report ninety per cent, of
the school funds is to state the amount to that extent that is
ready to be apportioned or divided among the cities and counties
for school use (see under sections Superintendent of Public
Instruction and School Funds).

SECOND AUDITOR.

Elected. By the General Assembly for four years from the first of
March next succeeding election. Salary, $1,700 and commissions
allowed by law.

Duties. Shall register all coupon and registered bonds and
fractional certificates issued on account of the public debt, and
all bonds redeemed and cancelled by the Commissioners of the
Sinking Fund; shall be the custodian of the books of the
Commissioners of the Sinking Fund, and securities for money
belonging thereto; shall audit all claims on account of the Board
of Education, Corporation Commission, and any corporation composed
of officers of government, of the funds and property of which the
State is sole owner; shall issue his warrant for all moneys
received into the Treasury, or drawn out of it on account of these
boards and corporations, the Sinking Fund and the Literary Fund;
shall make quarterly and annual reports to the Governor.

To register bonds is to enter particulars of them in books kept
for the purpose. Coupon bonds are bonds with interest coupons or
certificates attached to them, and bearing no name, but payable to