[R.O. 1993 § 140.530; R.O. of 1938, § 310;
CC 1963 Ch. 16 Art. VI § 16-64]
The books and accounts of the City of Charleston in the hands
of the City Clerk shall be kept in a regular double entry order, comprised
in such books as a journal and ledger, and such auxiliary books as
may be necessary, and the tax, license and stub receipt books in the
hands of the City Collector shall be kept in a manner and form as
shall be requisite to the purpose for which they are used, and when
not in use shall be deposited in the City vault.
[R.O. 1993 § 140.540; R.O. of 1938, § 311;
CC 1963 Ch. 16 Art. VI § 16-65]
All appropriations embraced in ordinances passed in anticipation
of revenue shall be entered in the journal and memoranda, debits and
credits and carried to the ledger to the respective accounts to which
they belong, except the sinking fund account, and shall be entered
on the margin of the debit or credit column in red ink, and be considered
as reference only, so that in the regular charges of actual receipts
to respective accounts may not exceed the appropriation.
[R.O. 1993 § 140.550; R.O. of 1938, § 312;
CC 1963 Ch. 16 Art. VI § 16-66]
Any officer of the City receiving money for the City shall deposit
the same in the City Treasury on or before the first Monday of each
succeeding month and take a receipt therefor, but any such officer
shall, prior to the making of such deposit, make duplicate statements
of all such money received by him/her, and hand the same to the City
Clerk.
[R.O. 1993 § 140.560; R.O. of 1938, § 313;
CC 1963 Ch. 16 Art. VI § 16-67]
The City Clerk, upon receipt of such statements, shall distribute
to interest accounts the proportion received for that fund being levied
for interest purposes upon real property or personal property, of
all kinds and to the general expense account its proportion of levy
of all real and personal property. The person or firm selected must
be currently registered as an architect, professional engineer, or
land surveyor as required by Section 327.241, RSMo.
[R.O. 1993 § 140.570; R.O. of 1938, § 314;
CC 1963 Ch. 16 Art. VI § 16-68]
The City Treasurer shall keep such accounts as are necessary,
and enter therein the distribution of all monies received by him/her
as such City Treasurer, so that each fund account shall receive proper
debit and credit, as provided for by ordinance.
