11-43B-9
Section 11-43B-9 Statement of receipts and expenses; audit of books and accounts; publication
of audit; submission of audit to mayor. The mayor shall, from time to time, prepare a detailed
statement of all receipts and expenses of the city. At the end of each fiscal year the council
shall cause the books and accounts of the city to be audited by a reputable, disinterested
certified public accountant. The same accountant shall not conduct the audit for more than
three consecutive fiscal years. A true summary of the annual audit report shall be published
once in a newspaper of general circulation in the city. The audit report shall be submitted
by the mayor to the council at its first meeting after the completion of such report. (Acts
1985, 2nd Ex. Sess., No. 85-926, p. 213, §9.)...
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11-43A-93
Section 11-43A-93 Monthly statement and summary; annual examination of books and accounts;
publication of results. The city manager shall each month make available to the council a
detailed statement of all receipts and expenses of the municipality, and the council shall
make available to the city manager a summary of its proceedings during the preceding month
and at the end of each year. At the end of each fiscal year, the council shall cause a full
and complete examination of all books and accounts of the municipality to be made by a qualified
public accountant and shall cause the results of such examination to be published in pamphlet
form, copies of which shall be placed in the office of the city manager, the office of clerk
and in the public library to be open for inspection by all persons. (Acts 1991, No. 91-545,
p. 973, §24.)...
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11-44B-7
Section 11-44B-7 Powers and duties of mayor. The mayor shall preside at all meetings of said
council and sit with said council. Provided, however, the mayor shall not, for any purpose,
be a member of the council, shall vote only in the case of a tie, and shall have the right
of veto as provided herein. (1) The mayor shall be the chief executive officer, and shall
have general supervision and control of all other officers and the affairs of the city except
as otherwise provided by this article and general statutes of the state. (2) The mayor shall
devote full time to the duties of his office. The mayor shall maintain an office at the city
hall and be present thereat during reasonable hours when not otherwise absent therefrom on
other duties of the city. (3) The mayor shall, each quarter, prepare a detailed statement
of all receipts and expenses of the city, and annually, at the end of each fiscal year, the
mayor shall cause the books and accounts of the city to be audited by a...
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11-43C-31
Section 11-43C-31 Monthly statement of receipts and expenses; annual examination of books and
accounts. The mayor shall each month print a detailed statement of all receipts and expenses
of the city, and shall furnish printed copies thereof to the daily newspapers of the city,
other members of the news media of the city, and to persons who apply therefor. At the end
of each year, the mayor shall cause a full and complete examination of all the books and accounts
of the city to be made by a certified public accountant, or by the state examiners, and shall
cause the result of such examination to be published in the manner above provided for publication
of statements of monthly expenditures. Such examination shall not be made more than two years
in succession by the same accountant. (Acts 1987, No. 87-102, p. 116, §31.)...
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11-44C-31
Section 11-44C-31 Monthly statement of receipts and expenses; annual examination of books and
accounts. The mayor shall each month print a detailed statement of all receipts and expenses
of the city, and shall furnish printed copies thereof to the daily newspapers of the city,
other members of the news media of the city, and to persons who apply for copies. At the end
of each year, the mayor shall cause a full and complete examination of all the books and accounts
of the city to be made by a certified public accountant, or by the state examiners, and shall
cause the result of the examination to be published in the same manner as provided above for
publication of statements of monthly expenditures. The examination shall not be made more
than five years in succession by the same accountant. (Acts 1985, No. 85-229, p. 96, §31;
Acts 1993, No. 93-301, p. 435, §1; Act 2001-421, p. 537, §1.)...
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45-8A-23.069
Section 45-8A-23.069 Examination of books and publication of accounts. The council shall each
month make available in the office of the city manager a detailed statement of all receipts
and expenses of the city, and a summary of its proceedings during the preceding month. At
the end of each year, the council shall cause a full and complete examination of all the books
and accounts of the city to be made by a qualified public accountant, and shall cause the
result of such examination to be published in pamphlet form, copies of which shall be placed
in the office of the city manager, the office of the city clerk, and in the public libraries,
to be open for inspection by all persons. (Acts 1953, No. 404, p. 472, §3.20; Acts 1973,
No. 247, p. 278, §1; Act 2015-214, §1.)...
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11-43A-27
Section 11-43A-27 Monthly statement and summary; annual examination of books and accounts;
publication of results. The council shall each month make available in the office of the city
manager a detailed statement of all receipts and expenses of the municipality and a summary
of its proceedings during the preceding month and at the end of each year the council shall
cause a full and complete examination of all the books and accounts of the municipality to
be made by a qualified public accountant and shall cause the results of such examination to
be published in pamphlet form, copies of which shall be placed in the office of the city manager,
the office of municipal clerk, and in the public library to be open for inspection by all
persons. (Acts 1982, No. 82-517, p. 851, §26; Acts 1988, No. 88-568, p. 888.)...
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11-54B-57
Section 11-54B-57 Annual reports and audits. (a) Within 90 days after the close of each fiscal
year, the district management corporation shall make an annual report of its activities for
the preceding fiscal year to the governing body of the municipality. (1) Each annual report
shall include, at a minimum: a. A financial statement for the preceding year, including a
balance sheet, statement of income and loss, and such other information as is reasonably necessary
to reflect the district management corporation's actual performance, certified by the treasurer
of the corporation. b. The budget for the current fiscal year. c. In the case of a district
funded by assessments against businesses of a particular class, a list of the businesses of
the designated class that are currently operating within the district. (2) A copy of each
annual report shall be sent to the mayor, the city council, and to all property owners, or
in the case of districts funded by assessments against businesses of a...
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45-8A-23.173
Section 45-8A-23.173 Director of finance - Powers and duties. The director of finance shall
have charge of the administration of the financial affairs of the city, and to that end he
or she shall have authority and shall be required to: (1) Compile the current expense estimates
for the budget for the city manager; (2) Compile the capital estimates for the budget for
the city manager; (3) Supervise and be responsible for the disbursement of all monies and
have control over all expenditures to insure that budget appropriations are not exceeded;
(4) Maintain a general accounting system for the city government and each of its offices,
departments, and agencies; keep books for and exercise financial budgetary control over each
office, department, and agency; keep separate accounts for the items of appropriation contained
in the city budget, each of which accounts shall show the amount of the appropriation, the
amounts paid therefrom, the unpaid obligations against it and the unencumbered...
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11-43C-66
Section 11-43C-66 Head of division of finance - Powers and duties. The head of the division
of finance shall have general management and control of the division and of finance. He shall
have charge, subject to the direction and control of the mayor, of the administration of the
financial affairs of the city, and to that end shall have authority and be required to: (1)
Cooperate with the mayor in compiling estimates for the general fund, public utility, and
capital budgets; (2) Supervise and control all encumbrances, expenditures, and disbursements
to insure that budget appropriations are not exceeded; (3) Prescribe and install systems of
accounts for all departments, offices, and agencies of the city and provide instructions for
their use; and prescribe the form of receipts, vouchers, bills, or claims to be used and of
accounts to be kept by all departments, offices, and agencies of the city; (4) Require daily,
or at such other intervals but no longer than weekly, a report of receipts...
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