[R.O. 2012 § 100.230; CC 1981 § 100.060; Ord. No. 249 §§ 1 — 3, 6-15-1925]
A.
The books and accounts of all City Officers of the City of Portageville,
Missouri, who are by law or ordinance required to keep books of accounts
shall be audited and balanced each and every year by some competent
and reliable accountant who shall be required to make and file with
the City Clerk a written report in detail containing itemized credits
and debts of each and every fund separately, extending from the audit
of said books and accounts last before down to date audit, with totals
entered in the proper places and columns so that said audit shall
show the full, true, correct and complete condition of each and every
fund of said City Officers, together with the balances on hand therein
checked and tallied with the actual cash.
B.
The Board of Aldermen shall by proper orders make provisions for
the carrying out of the requirements of this Section and the expenses
of said audits shall be paid out of the General Revenue Fund of the
City.
C.
The accountant employed to make said audits shall have free, full
and unhindered access to all books and accounts of all said City Officers
while making same and any City Officer or other person withholding
his/her accounts or books from said auditor or in anywise hindering
or interfering with said accountant while so engaged shall be deemed
guilty of an ordinance violation and upon conviction shall be fined
not less than twenty-five dollars ($25.00) for each offense.
