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§ 31.031  BOOKS OF ACCOUNT.
   It shall be the duty of the Administrator/Clerk and Treasurer to keep the books of accounts of the town which shall show:
   (A)   Accurate and detailed statement of all money collected for the town by all town officers;
   (B)   The property owned by the town and the income derived therefrom;
   (C)   Separate accounts of every appropriation made by the Board of Alderpersons, the date thereof and the purpose for which made;
   (D)   Each payment of public money, its purpose and to whom paid; and
   (E)   A separate account for each department of the government.
(Prior Code, § 2-25)
§ 31.032  FINANCIAL REPORTS AND STATEMENTS.
   (A)   It shall be the duty of the Administrator/Clerk and Treasurer to make the financial reports and statements as the Board of Alderpersons may direct.
(Prior Code, § 2-26)
   (B)   It shall be the duty of the Administrator/Clerk and Treasurer to submit to the Board of Alderpersons at least once a year a report of the financial transactions of the town during the fiscal year.
(Prior Code, § 2-27)
   (C)   It shall be the duty of the Administrator/Clerk and Treasurer to render a full and complete statement of his or her receipts and disbursements to the Board of Alderpersons at each regular monthly meeting.
(Prior Code, § 2-28)
§ 31.033  AUDIT AND EXAMINATION OF CLAIMS.
   It shall be the duty of the Administrator/Clerk and Treasurer to audit and examine all claims presented to ascertain if the same are due and their payments have been legally authorized.
(Prior Code, § 2-29)
§ 31.034  TAX COLLECTION.
   The Administrator/Clerk and Treasurer shall, in cooperation with the Rowan County Tax Collector, collect all taxes and make due report thereof to the Board of Alderpersons.
(Prior Code, § 2-30)
§ 31.035  ADDITIONAL DUTIES.
   It shall be the duty of the Administrator/Clerk and Treasurer to do and perform the other acts as the Board of Alderpersons may require.
(Prior Code, § 2-31)
TOWN ATTORNEY
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