§ 11. ADMINISTRATIVE ORGANIZATION.
   (a)   Upon assuming their duties, the board of commissioners may appoint a town attorney and may hire a town coordinator, a town clerk, a treasurer, a tax collector, a chief of police, a fire chief, a public works director, and such other officers, employees and personnel as may be necessary, and residence within the corporate limits of the Town of Ranlo shall not be necessary unless so ordered by the board of commissioners; provided, that the board of commissioners may hire one (1) person to fill any two (2) or more positions (when not contrary to the North Carolina Constitutional provisions against double-office holding). Such officers and employees shall perform such duties as may be prescribed by the board. The board of commissioners shall fix all salaries, prescribe bonds and require such oaths as they deem necessary.
   (b)   All monies received by any department or agency of the town shall be put promptly into the town depository as designated by ordinance adopted by the board of commissioners. The board shall designate personnel to receive and handle monies. Disbursement of money shall be only on vouchers signed by the mayor, or the town treasurer, or by other officers as designated by the board.
   (c)   Purchases for supplies, materials, and equipment shall be made by personnel authorized by the board and such purchases shall be made in accordance with the applicable provisions of Article 8, Chapter 143, of the General Statutes.
   (d)   The fiscal year shall run from July 1st through the succeeding June 30th. As soon as practicable after the close of each fiscal year, the board of commissioners shall have an audit of the town accounts by a qualified public accountant and the audit report published upon completion in some newspaper of general circulation in Gaston County, North Carolina.
   (e)   Every officer of the town shall, before entering upon the duties of his office, take and subscribe to the following oath or affirmation, to be filed and kept with the records of the town:
   “I solemnly swear (or affirm) that I will support the Constitution and will obey the laws of the United States and of the State of North Carolina; that I will, in all respects, observe the provisions of the charter and ordinances of the Town of Ranlo and will faithfully discharge the duties of the office of                                              ”.
Statutory reference:
   Article 8, Chapter 143 of the General Statutes outlines bid procedures for municipal purchasing and contracting
   Double-office holding, see G.S. § 128-1.1
   Oaths of office, see G.S. § 160A-61