These are post-audits of county government offices. The offices which were subject to audits include the county clerk and sheriff (county fee officials), circuit court clerk, and fiscal court. In the 1940's, county audits were published in the biennial reports. They were published separately in the 1950's. The information in the audits varies according to the type of office being audited. Generally, they contain a letter outlining the auditor's opinion, balance sheets and financial statements, notes, and recommendations. They occasionally contain the names of county officials.