§ 31.16  GENERAL FISCAL DUTIES.
   (A)   Keeping of accounts.  The Village Treasurer shall receive all monies belonging to the village and shall keep a separate account of each fund in appropriation and the debits and the credits belonging thereto.  He or she shall give to every person paying money into the village treasury a receipt therefor, specifying the date of the payment and upon what account paid.
   (B)   Special assessment funds.  All monies received by the Village Treasurer on any special assessment or special tax shall be held by him or her as a special fund, to be applied to the payment of the improvement for which the special assessment or special tax was made, except to reimburse the village for money expended for the improvement.
   (C)   Warrant register.  He or she shall keep an accurate register of all warrants redeemed and paid by him or her, showing the number, date and amount of each, the fund from which paid, the name of the person to whom and when paid; and he or she shall cancel all warrants as soon as redeemed by him or her.
   (D)   Receipts and disbursements.  The Treasurer shall keep his or her books and accounts in such manner as to show with accuracy all monies received and disbursed by him or her for the village, stating from whom and on what account received, and to whom and on what account paid out, and in such way that the books and accounts may be readily investigated and understood at all times; and the same together with all files and papers of the office shall be at all times open to examination by the Village President, the Village Clerk or the Finance Committee of the Board of Trustees.
(1983 Code, § 1-7-2)