The auditor shall audit and allow or reject claims in lieu of, and with the same effect as, allowance or rejection by the board of supervisors in any of the following cases:
(a) Expenditures which have been authorized by purchase orders issued by the purchasing agent or other officer authorized by the board.
(b) Expenditures which have been authorized by contract, ordinance, resolution, or order of the board.
(c) Expenditures under any statute authorizing payment of public aid or assistance which have been ordered by the board.
(d) Expenditures for charges incurred by the county pursuant to the provisions of Chapter 3 (commencing with Section 29600) of this division.
(e) Refunds of unearned business license fees, permit fees and similar fees authorized by resolution of the board of supervisors.
(Amended by Stats. 1971, Ch. 767.)