§ 32.056 BOOKS AND RECORDS KEPT; REPORTS.
   (A)   The Treasurer shall receive all moneys belonging to the village and shall render at the end of each and every month, and more often if required, a statement, under oath, to the Board, showing the state of the Treasury at the date of the account and the balance of the money in the Treasury; the statement shall set forth all the moneys received by him or her, from whom and on what account they shall have been received; also, all moneys paid out by him or her and on what account they shall have been paid.
   (B)   The Treasurer shall cause to be kept books of account in a manner as to accurately show all moneys received by him or her, from whom and on what account they shall have been received; also, all moneys paid out by him or her and on what account they have been paid. The books shall be kept in a manner as to be readily understood and investigated; which books and all papers and files of the office shall, at all times, be open to the examination of the Mayor and Board or any member thereof.
   (C)   The Treasurer shall, keep by double entry, a full detailed account of all village funds, general tax receipts and receipts from other sources; also, a bond account, sinking fund account and forfeit account in the Village Ledger. He or she shall keep a “special fund” ledger in which all special funds shall be kept separately by numbers and names of the special funds showing the total amount of each fund and installment of same to be collected and each amount to show the total collections and disbursements on account of same.
(Prior Code, § 1-7B-2)