245.090. Secretary of board to be ex officio treasurer--board to audit books annually and publish financial statement. - Missouri Statutes

Secretary of board to be ex officio treasurer--board to auditbooks annually and publish financial statement.

245.090. The secretary of the board of supervisors in anylevee district shall hold the office of treasurer of suchdistrict, except as otherwise provided herein, and he shallreceive and receipt for all the levee taxes collected by thecounty collector or collectors of the revenue, and he shall alsoreceive and receipt for the proceeds at all tax sales made underthe provisions of sections 245.010 to 245.280. Said treasurershall receive a salary, payable monthly, such as the board ofsupervisors may fix and all necessary expenses; said board ofsupervisors shall furnish the secretary and treasurer thenecessary office room, furniture, stationery, maps, plats,typewriters and postage. Said treasurer may appoint, by and withthe advice and consent of the board of supervisors, one or moredeputies as may be necessary, whose salary or salaries andnecessary expenses shall be paid by the district. Said treasurershall give bond in such amount as shall be fixed by the board ofsupervisors, conditioned that he will well and truly account forand pay out, as provided by law, all moneys received by him astaxes from the county collector or collectors, or as proceedsfrom the tax sales of delinquent taxes, or from any other sourcewhatever on any account or claim of said district, which bondshall be signed by at least two sureties, approved and acceptedby said board of supervisors, and said bond shall be in additionto the bond for proceeds of sales of bonds, which is required bysection 245.230. The bond of said treasurer may, if the boardshall so direct, be furnished by a surety or bonding company,which shall be approved by said board of supervisors; said bondshall be placed and remain in the custody of the president of theboard of supervisors, and shall be kept separate from all papersin the custody of the secretary and treasurer. Said treasurershall keep all funds received by him from any source whateverdeposited at all times in some bank, banks or trust company to bedesignated by the board of supervisors. All interest accruing onsuch funds shall, when paid, be credited to the district. Itshall be the duty of the board of supervisors to audit or haveaudited the books of said treasurer of said district Junethirtieth of each year, and they shall publish a financialstatement within thirty days thereafter showing the amount ofmoney received, the amount paid out during such year, and theamount in the treasury at the beginning and end of such year.The aforesaid treasurer of the district shall pay out funds ofthe district only on warrants issued by the district, saidwarrants to be signed by the president of the board ofsupervisors and attested by the signature of the secretary andtreasurer.

(RSMo 1939 § 12518)

Prior revisions: 1929 § 10928; 1919 § 4622