§ 21-3-118 — Duties of treasurer of school district

(a) The treasurer of each school district within the state
shall:
(i) Have custody of all moneys belonging to the
district and pay out the same on order of the clerk,
countersigned by the chairman;
(ii) Cause an account to be kept of the receipts and
expenditures of the district;
(iii) Render a statement of the finances of the
district at any time when required by the district board of
trustees; and cause a detailed report showing the sources of
revenue and the purposes for which moneys were expended to be
published at the close of each fiscal year in some newspaper of
general circulation within the school district.