(A)   At the first meeting of the Town Board following each general election of Commissioners such Board shall designate the Town Clerk to be the Town Accountant. Because the person upon whom the powers and duties of the Town Accountant are imposed and conferred is also a tax collecting officer of the town, it shall be the duty of the Town Board to require all his or her books and accounts to be audited at least annually by a certified public accountant or by a public accountant registered under G.S. Ch. 93.
   (B)   The Town Accountant shall have the following duties and powers:
      (1)   He or she shall advise with the heads of offices, departments and agencies of the town and with state officers as to the best and most convenient method of keeping accounts, and shall inform himself or herself as to the best and simplest methods of keeping accounts, so as to bring about as far as possible a simple, accurate and uniform system of keeping accounts of the town;
      (2)   He or she shall keep the accounts of the town in accordance with generally accepted principles of governmental accounting and the rules and regulations of the State Local Government Commission; and
      (3)   He or she shall perform such other duties having relation to the purposes of this section as may be imposed upon him or her by the Town Board.
(1991 Code, § 31.31)