Section 23-109 - Claims; audit; settlement; imprest system of accounting(1) The county board shall have power to examine and settle all accounts against the county and all accounts concerning the receipts and expenditures of the county.(2) The county board may adopt by resolution an imprest system of accounting for the county and authorize the county clerk to establish an imprest vendor, payroll, or other account for the payment of county warrants in accordance with any guidelines issued by the Auditor of Public Accounts.Neb. Rev. Stat. §§ 23-109
Laws 1879, § 23, p. 360; Laws 1887, c. 26, § 1, p. 351; Laws 1905, c. 44, § 1, p. 288; R.S.1913, § 952; Laws 1915, c. 17, § 1, p. 74; C.S.1922, § 852; Laws 1925, c. 93, § 1, p. 274; Laws 1929, c. 60, § 2, p. 232; C.S.1929, § 26-105; Laws 1931, c. 40, § 1, p. 135; Laws 1933, c. 36, § 1, p. 237; Laws 1939, c. 28, § 5, p. 145; Laws 1941, c. 48, § 2, p. 236; C.S.Supp.,1941, § 26-105; Laws 1943, c. 57, § 1(5), p. 225; R.S.1943, § 23-109; Laws 1997, LB 34, § 1.