§ 2-95. Books of accounts and financial records.  


Latest version.
  • The auditor shall keep a complete set of books wherein shall be entered the amount of each specific appropriation, the amounts and purposes of expenditures made therefrom, the receipts from each source of income, the amount of each assessment levied and the abatements made; and he shall keep his accounts, as far as practicable, in conforming with the classifications and forms prescribed by the director of accounts in accordance with M.G.L.A. c. 44, § 43, and in conformity with any systems, classifications, forms and designations prescribed pursuant to the regulations of the board of education for use by school committees. The auditor shall have custody of all contracts of the city, shall keep a register of the sureties on all bonds of indemnity given to the city, shall keep a record of the city debt, showing the purpose for which it was incurred, when incurred, when due, the rate of interest and the provisions made for the payment of debt.