7-6-4105. Financial reports and records to be maintained by city treasurer -- exception. (1) It is the duty of the city treasurer:
     (a) to present to the council, on a date set by the council, a full and detailed statement of the amounts of money belonging to the city received by and disbursed by the treasurer during the preceding month and the state of each particular fund. The statement must be verified by the treasurer's oath.
     (b) to keep the books and accounts of the city in a manner as to correctly present the condition of the finances of the city, which must always be open to the inspection of the mayor or the council or any member of the council;
     (c) to render at any time an account to the council, showing the money on hand and the condition of the treasury;
     (d) to annually make out and submit to the city council at its last meeting prior to May 1 a detailed account of all receipts and expenditures during the past fiscal year and to file the same with the clerk;
     (e) to keep a separate account of each fund or appropriation and the debits and credits of the account;
     (f) to keep a register of all warrants paid, called "The Registry Book", which must show the date, amount, and number and the person to whom and the fund from which the same was paid; and
     (g) to deliver and file with the city clerk all vouchers, warrants, or orders paid by the treasurer.
     (2) This section does not apply to a city that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

     History: En. Sec. 4788, Pol. C. 1895; re-en. Sec. 3257, Rev. C. 1907; amd. Sec. 2, Ch. 88, L. 1913; re-en. Sec. 5034, R.C.M. 1921; Cal. Pol. C. Sec. 4392; amd. Sec. 3, Ch. 146, L. 1974; R.C.M. 1947, 11-807(part); amd. Sec. 1, Ch. 26, L. 1983; amd. Sec. 34, Ch. 430, L. 1995.