Section 3-37-3 - Finance officer; duties; records open to inspectionA. The treasurer shall be the finance officer for the municipality unless another officer is directed by ordinance to be the finance officer. The finance officer shall: (1) receive all money belonging to the municipality; (2) keep his accounts and records in the manner prescribed by the governing body; (3) keep the money of the municipality separate from any other money in his possession; (4) expend the money only as directed by the governing body; (5) submit monthly, or oftener if required by the governing body, a report of the receipts and expenditures of the municipality; and (6) prepare annually, at the close of the fiscal year, a financial report showing the receipts, expenditures and balances for each fund. A copy of the financial report shall be filed in the office of the municipal clerk as a public document. B. The records of the finance officer shall be open to inspection by any citizen during the regular business hours of the municipality. 1953 Comp., § 14-36-3, enacted by Laws 1965, ch. 300.