The Clerk shall set up and maintain books of original entry to provide a chronological record of cash received and disbursed through all receipts given and warrants written, which receipts and warrants shall be prenumbered, in accordance with modern, accepted methods, and the requirement of the state. The Clerk shall keep a general ledger controlling all cash transactions, budgetary accounts, and recording unappropriated surpluses. Warrants/checks shall be signed by the City Clerk.
(Prior Code, § 2-5-9)
Statutory reference
Clerk-Treasurer’s duties pertaining to accounting, see Iowa Code § 384.20