[Adopted 6-19-1980 as Secs. 2-2-21 through 2-2-29 of the 1980 Code]
Before entering on the duties of the office, the Treasurer shall
execute an official bond, with satisfactory sureties, in such penalty
as the Council may prescribe.
All money belonging to the town collected by the Treasurer or paid over to him or her shall be safely kept, as provided in § 13-1 of the Code of the Town of Elkton.
It shall be the duty of the Treasurer to keep suitable books
in which all receipts and disbursements shall be properly entered
and in which the accounts of all persons accountable to the town shall
be kept. Each fund shall be separated. All accounts of the town shall
be kept correctly and plainly.
The Treasurer shall open and keep in a methodical manner, in
a book kept for the purpose, an account of all town checks issued
by him or her showing number, date, to whom issued, on what account,
amount and date of payment by the Treasurer, and shall, each month,
transmit to the Council a statement of aggregate amount of checks
outstanding and unpaid at the close of the preceding month.
The Treasurer shall each month make out a full statement to
the Town Council of all receipts, disbursements and expenditures for
the month preceding, which shall also show the liabilities and resources
of the town and the balance, if any, in his or her hands at that time,
as well as all other things necessary to show the true financial condition
of the town.
The Treasurer shall, when directed by the Council, each year,
make with the Committee on Finance a settlement of the account as
Treasurer for the year, at which time he or she shall have credit
for the list of uncollected taxes and delinquents. If, upon such final
settlement, the Treasurer fails to account for any balance ascertained
to be due by him, it shall be the duty of the Mayor to proceed to
collect the same in the manner governing proceedings against county
treasurers under similar circumstances.
The Treasurer shall duly certify all claims allowed and ordered
to be paid by the Council and shall draw the check of the town in
favor of the owner or legal holder of such claim for the amount thereof.
All checks drawn against any account of the "Town of Elkton"
shall be signed by the Treasurer.
The Treasurer shall issue town checks for the salaries of town
officers and employees and for legal fees.
