Who is responsible for ensuring financial records are kept as required?
The ultimate responsibility lies with the governing body. Staff responsibility is delegated to the treasurer or clerk and in communities with the manager form of government this responsibility lies with the manager. In most small communities this responsibility is given to the clerk-treasurer. Records management duties of the municipal clerk under state law also include: Assure that public records are available for public inspection as required by law (AS 29.20.380(3)); Manage all municipal records and develop retention schedules and procedures for inventory, storage, and destruction of records as necessary (AS 29.20.380(4)); Maintain an indexed file of all permanent municipal records, provide for codification of ordinances (AS 29.20.380(5)); and Authenticate or certify records as necessary (AS 29.20.380(5)).
