It shall be the duty of each city auditor:
1.Meetings. To attend all meetings of the governing body and keep a complete record of
its proceedings. The official proceedings are to be signed by the auditor when they are
prepared and by the executive officer upon board approval at a subsequent meeting.
2.Records. To keep all papers and records of the city.
3.Records. To maintain a complete record of all financial transactions of the city which
includes receipts, disbursements, fund balances, and other assets, liabilities, and
equity.
4.Bonds and evidences of indebtedness. To examine and countersign all bonds, orders,
or other evidences of indebtedness of the city before the same become valid.
5.Books of account. To keep regular books of account in which the city auditor shall
enter all i
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It shall be the duty of each city auditor:
1. Meetings. To attend all meetings of the governing body and keep a complete record of
its proceedings. The official proceedings are to be signed by the auditor when they are
prepared and by the executive officer upon board approval at a subsequent meeting.
2. Records. To keep all papers and records of the city.
3. Records. To maintain a complete record of all financial transactions of the city which
includes receipts, disbursements, fund balances, and other assets, liabilities, and
equity.
4. Bonds and evidences of indebtedness. To examine and countersign all bonds, orders,
or other evidences of indebtedness of the city before the same become valid.
5. Books of account. To keep regular books of account in which the city auditor shall
enter all indebtedness of the city and which at all times shall show the financial
condition of the city, the amount of bonds, orders, certificates, or other evidences of
indebtedness issued by the governing body, the amount of all bonds, orders,
certificates, or other evidences of indebtedness which have been redeemed, and the
amount of each outstanding.
6. List of bonds, orders, and other evidences of indebtedness. To make and keep a list of
outstanding city bonds, orders, certificates, or other evidences of indebtedness
showing to whom and for what purpose the same were issued, when and where each
is payable, the rate of interest each bears, and to recommend such action to the
governing body as will secure the punctual payment of the principal and interest of
such bonds or other indebtedness.
7. Countersign contracts. To countersign all contracts made in behalf of the city if the
necessary funds have been provided to pay the liability incurred thereunder, to
countersign certificates of work authorized by any committee of the governing body, or
by any city officer. Each contract made in behalf of a city or to which a city is a party
shall be void unless countersigned by the auditor.
8. Present communications. To present to the governing body for its consideration at its
next meeting all communications, claims, and other matters filed in the city auditor's
office.
9. Ordinances and official bonds. To record all ordinances adopted and licenses granted
by the city and all official bonds of city officers in books kept for that purpose which
shall be open to public inspection at reasonable times.
10. Work certificates. To keep a list of all certificates issued by the city for work or any
other purpose.
11. Accounts with officers. To keep accounts with all receiving and disbursing officers of
the city showing the amount they have received from the different sources of revenue,
and the amount which they have disbursed under the direction of the governing body.
12. Record of official acts. To keep a record of the city auditor's official acts and doings
and to enter all contracts in an indexed book which shall be open to the inspection of
the public.
13. Special assessment lists. To make a list of all certificates for the payment of which
special taxes are to be levied in each year in time for the same to be inserted in the tax
roll in the form of a schedule of special taxes and to certify to the correctness thereof.
The certified schedule shall be prima facie evidence of the legality and regularity of the
taxes levied in pursuance thereof, but no irregularity in the making of such lists shall
invalidate any such special tax.
14. Receipts. To issue prenumbered duplicate receipts for all moneys paid into the city
treasury from whatever source received specifying the date and amount of such
payment and upon what account such money is paid. Such receipts shall be recorded
numerically in the record of receipts.
15. Disbursements. Submit all claims against the city to the governing body for approval.
Upon approval, the auditor shall draw and countersign, along with the executive officer,
a warrant in payment of the claim. No warrant shall be delivered or mailed until such
warrant has been recorded in the disbursement record. Approval of all claims shall be
recorded in the official proceedings of the governing body showing the warrant
number, payee, and amount, except that salaries and wages may be consolidated in
one order, and this shall be sufficient to indicate approval without requiring a majority
of the members of the governing body to sign or initial the voucher or order for
payment.
16. Monthly reconcilement. To reconcile monthly the bank statements listing all deposits in
transit and outstanding checks.
17. Additional duties. To perform, from time to time, such duties not required specifically by
the provisions of this chapter as the governing body may direct.
18. Training. For an individual who is appointed to the position of city auditor, to complete,
within one year of assuming office, training based on a curriculum specific to that office
and approved by a statewide association representing cities.