§ 18. [Annual continuous audit.]

The board of commissioners shall, on or before the final day of the month following the end of each fiscal year, employ a certified public accountant for the making of an annual continuous audit of county finances and financial records. The accountant so employed shall be paid out of county funds and shall perform a complete audit of the financial records of the county for the preceding year, pointing out any irregularities found to exist, and reporting the results of such audit to the board of commissioners. Each annual report submitted to the board of commissioners shall be made available for public inspection as are other records in such office. The board of commissioners shall cause to be published in the official organ of Jackson County, and posted at the courthouse door, a statement of the financial condition of the county as of December 31 and June 30 of each year. Said accountant shall transmit to the grand jury of the superior court of Jackson County a copy of each annual report furnished by said accountant to the board of commissioners.