9-22 CUSTODY AND ACCOUNTING FOR MUNICIPAL FUNDS
CUSTODY AND ACCOUNTING FOR MUNICIPAL FUNDS
Receipts paid into municipal treasury--Funds designated by annual appropriation
Treasurer to receive moneys of municipality--Accounting.
Duplicate receipts given by treasurer--Filing with auditor or clerk.
Assignment of delinquent accounts receivable--Disposition of uncollectible
Municipal funds kept separate and not used for personal benefit.
Designation of depositories for municipal funds.
Savings and loan associations as official depositories.
Domestic federal credit union as official depository--Requirement.
9-22-7 to 9-22-10. Repealed.
Interest from deposited funds property of municipality.
Investment of debt service funds, surplus, utility revenues and bond proceeds--Special assessment bonds and certificates--Interest on investments.
Maturity dates of securities in which debt service funds invested.
Tax levy to retire bonds held by debt service fund.
Resolution required for investment transactions.
Separate accounting for funds and appropriations.
Receipt and application of special assessment money--Cancellation of
Register of warrants paid--Examination by finance committee.
Treasurer's monthly settlement with auditor or clerk.
Treasurer's reports to governing body.
Annual financial report--Publication--Filing--Extension of time.
Bond record maintained by auditor or clerk.
Annual estimate by auditor or clerk of expenses and revenue.
Municipal interfund loans.