§ 32.23 TREASURER; DUTIES.
   (A)   The City Treasurer shall make a monthly and annual report of all moneys received and disbursed.
   (B)   The Treasurer shall so keep his or her accounts that they will truly and clearly exhibit the amount of all money paid into the treasury, by whom, and on what account paid, and also in like manner exhibit the amount of public expenditures and each item thereof.
(KRS 92.060) (1980 Code, § 130.2-4)