GENERAL ASSEMBLY OF NORTH CAROLINA
1995 SESSION
CHAPTER 79
AN ACT RELATING TO THE DAILY DEPOSIT OF COLLECTIONS AND RECEIPTS BY THE CITY OF GREENSBORO.
The General Assembly of North Carolina enacts:
Section 1. G.S. 159-32 reads as rewritten:
"§ 159-32. Daily deposits.
Except as otherwise provided by law, all taxes and other
moneys collected or received by an officer or employee of a local government or
public authority shall be deposited in accordance with this section. Each
officer and employee of a local government or public authority whose duty it is
to collect or receive any taxes or other moneys shall deposit his the
collections and receipts daily. If the governing board gives
its approval, deposits shall be required only when the moneys on hand amount to
as much as two hundred fifty dollars ($250.00), five hundred dollars
($500.00), but in any event a deposit shall be made on the last business day
of the month. All deposits shall be made with the finance officer or in
an official depository. Deposits in an official depository shall be
immediately reported to the finance officer by means of a duplicate deposit
ticket. The finance officer may at any time audit the accounts of any
officer or employee collecting or receiving taxes or other moneys, and may
prescribe the form and detail of these accounts. The accounts of such an
officer or employee shall be audited at least annually."
Sec. 2. This act applies to the City of Greensboro only.
Sec. 3. This act is effective upon ratification.
In the General Assembly read three times and ratified this the 11th day of May, 1995.
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Dennis A. Wicker
President of the Senate
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Harold J. Brubaker
Speaker of the House of Representatives