Each district elects a supervisor for a term of four years, and the district supervisors constitute a county board of supervisors, which represents the county as a corporation, manages the county property and county business, levies the county taxes, audits the accounts of the county, and recommends for appointment by the circuit court a county surveyor and a county superintendent of the poor.
(Till 1909 the provinces of Bosnia and Herzegovina were also administered by the joint minister of finance, excepting matters exclusively dependent on the minister of war.) For the control of the common finances, there is appointed a joint supreme court of accounts, which audits the accounts of the joint ministries.
It supervises and audits the accounts of state departments, directs the taking of the census, transfers cities from one class to another in accordance with census returns, constitutes the board for canvassing election returns, classifies railways, assesses railway and other companies, constitutes the state board of equalization for adjusting property valuations between the several counties for taxing purposes, supervises the incorporation of building and loan associations, appoints the board of examiners of mine inspectors and has many other powers.
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