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The board of education has established the following duties for the office of the treasurer:


   1.       The treasurer shall execute a surety bond in an amount equal to the largest estimated account balance that will be on hand at any one time during the current year.  However, the bond shall not, in any event, be required to be in an amount greater than that of the county treasurer of the county.  The bond must be approved by the board of education.


   2.       The treasurer shall receive all state appropriations, dis­trict school taxes, and all other funds belonging to the school district, and report same to the clerk to be reported to the board of education.


   3.       The treasurer shall promptly pay, out of funds belonging to the school district and on proper orders approved by the board, all bills according to the provisions of the school code.


   4.       The treasurer shall deposit the funds belonging to the school district in the school accounts as provided by law and make available to the members of the board of education such information.


   5.       The treasurer shall perform such other acts and duties per­taining to the district as the board of education may direct or be required by law to perform.


   6.       The treasurer shall, at the end of his/her term in office, pay over to his/her successor the balance of any and all money re­maining in the treasurer’s hands and shall deliver to the successor all books, accounts, and other property of the district.


   7.       The treasurer shall submit his/her accounts for the audit of the finances of the school district.


   8.       The treasurer shall keep general accounts showing all of the receipts, appropriations and expenditures of the district, and have the same available for inspection by members of the board of education and the superintendent of schools.





REFERENCE:    70 O.S. §5-115