(A) The City Treasurer shall be subject to the orders of the governing body by resolution and shall be under the immediate supervision of the City Administrator. The person serving as City Treasurer shall have the following powers and duties.
(1) He or she shall be custodian of all money belonging to the city; and he or she shall keep a separate account of every fund or appropriation and the debits and credits belonging to the city.
(2) He or she shall give every person paying money into the treasury a receipt therefor, specifying the date of payment and on what account paid, and also file copies of such receipts with his or her monthly reports made to the Mayor and City Council.
(3) He or she shall, as often as may be required, render an account to the City Council showing, under oath, the condition of the various accounts of the treasury at the time and the balance of money in the treasury. He or she shall accompany such reports with a statement of all receipts and disbursements together with all warrants paid by him or her, which warrants with any vouchers held by him or her shall be filed with his or her accounts in the Clerk’s office. He or she shall produce and show all funds shown by such report to be on hand, or notify the Council or its committee that he or she has such funds in his or her custody or his or her control.
(4) He or she shall produce and keep a warrant register, which shall show in columns arranged for that purpose the number, date and the amount of each warrant presented and registered, the particular fund, upon which the same is drawn, the date of presentation, the name and address of the person in whose name the same is registered, the date of payment, the amount of interest in the total amount paid thereon, with the date when the notice to such person is whose name such warrant is registered is mailed.
(5) It shall be the duty of the City Treasurer upon presentation of any warrant for payment, in the presence of such person to enter such warrant in his or her warrant register for payment in order of its presentation and, upon every warrant as presented and registered, he or she shall endorse, “Registered for Payment”, with the date of such registration and registered number; and he or she shall sign such endorsement, whereupon such warrant shall be legal under that statutes of the state and the date of registration until notice of payment shall be given to the holder thereof as provided by law.
(6) He or she shall publish or cause to be published in some legal newspaper of the city and of general circulation on or before March 1 of each year, a report of the doings of his or her office, which report shall show in detail receipts, disbursements, warrants outstanding and balance of debit or credit as the case may be, the expenses of such publication to be paid out of the General Fund of the city.
(7) The Treasurer may employ and appoint a delinquent tax collector, who shall be allowed a percent upon his or her collections to be fixed by the Council not to exceed the fees allowed by law to the County Treasurer for like services, and upon taxes collected by such delinquent tax collector, the City Treasurer shall receive no fees.
(8) The City Treasurer shall prepare all paving and curbing tax lists and shall collect all paving and curbing taxes.
(9) He or she shall act as bookkeeper and collector for the systems of sewerage, of electric light and water and any other public service owned and operated by the city.
(a) He or she shall keep a full and correct account with each consumer of city service of the city, and shall issue duplicate receipts for all money collected from each consumer, one of which shall be given to the person from whom the money is collected and the other shall be retained by the Treasurer in his or her office. The books and papers kept by such officer with respect to the water and light systems and of any other public service of the city shall, at all times, be open to the inspection of the Mayor and City Council.
(b) He or she shall make to the Mayor and City Council at each regular monthly meeting a detailed report of the names of all consumers of light and water and other service who are on the delinquent list and whose service has been disconnected or is subject to be disconnected for non-payment of rents and charges.
(c) He or she shall collect all money receivable by the city on account of such public utilities and shall faithfully account therefor.
(d) He or she shall give bond in such sum as the Mayor and City Council shall, by resolution, from time to time fix and shall perform such other duties as may be ordered or directed from time to time by the Mayor and City Council.
(10) If he or she shall neglect or fail for the space of ten days from the end of each month to render his or her account, his or her office shall be declared vacant and the City Council shall fill such vacancy by appointment until the next city election.
(2005 Code, § 1-311)
(B) The Treasurer shall daily, as moneys are received, foot the several columns of his or her cashbook and of his or her register, and carry the amounts forward and, at the close of each year, in case the amount of money received by the Treasurer is insufficient to pay the warrants registered, he or she shall close the account for that year in such register and shall carry forward the excess. Any Treasurer who shall fail regularly to enter upon his or her cashbook the amounts so received and receipted for, or who shall fail to keep his or her cashbook footed from day to day, for the space of three days, shall forfeit for each offense the sum of $100, to be recovered in a civil action on his or her official bond by any person holding a warrant drawn on such Treasurer, one-half to the person bringing such action and one-half to the School Fund of the county. The cashbook, register and retained receipts of the Treasurer shall, at all times, be open to the inspection of any person in whose name any warrants are registered and unpaid.
(2005 Code, § 1-312)