County highway departments are subject to regular audits by the Comptroller. These are complete financial, inventory, and activity audits. As noted earlier, an inventory of all machinery, equipment, tools, supplies, and materials owned or used by the county highway department must be kept and made available to the Comptroller and filed with the county legislative body and the county mayor/executive within 60 days of the chief administrative officer taking office and annually thereafter by September 1 reflecting the state of the inventory on July 1 of each year. Failure to file can result in a cutoff of county-aid funds. Also, as noted earlier, audit reports by the Comptroller are forwarded regularly to the local District Attorney General for his or her review.