The Finance Officer shall:
(A) Keep the regular books of account (SDCL § 9-14-18);
(B) Supervise the accounting system (SDCL § 9-14-19);
(C) Keep a record of governing board proceedings (SDCL § 9-14-17);
(D) Draw and countersign all warrants (SDCL §§ 9-14-17, 9-14-18);
(E) Keep the corporate seal (SDCL § 9-14-17);
(F) Countersign all contracts (SDCL § 9-14-17);
(G) Audit and adjust all claims against the municipality before they are allowed by the governing board (SDCL § 9-14-21);
(H) Keep a book in which all contracts shall be entered (SDCL § 9-14-21);
(I) Certify annual tax levy to county auditor (SDCL § 9-21-20);
(J) Maintain special assessment record (SDCL § 9-43-98);
(K) File bonds of all employees and officials of municipality except Auditor’s bond (SDCL § 9-14-9);
(L) Prepare, publish and file annual financial report (SDCL § 9-22-21);
(M) Maintain bond record (SDCL § 9-22-22);
(N) Prepare budget before September 1 of each year and submit to governing board (SDCL § 9-22-23);
(O) Maintain a file of annual inventories (SDCL Chapter 5-24);
(P) Receive monies of municipality and maintain a cash receipts journal (SDCL § 9-22-2);
(Q) Invest surplus cash balances of municipality (SDCL § 9-22-12);
(R) Maintain a warrant register listing all warrants issued by funds (SDCL § 9-22-18);
(S) Report to the governing board giving a full and detailed account of all receipts and expenditures since the last report (SDCL § 9-22-20);
(T) Maintain a register of all warrants not paid for want of funds (SDCL § 9-23-9); and
(U) File Auditor’s bond (SDCL § 9-14-9).
(Prior Code, § 2-43)