(Ineligibility)
Article 169.
No one who stands in a relationship of parent and child, man and wife, or brother and sister with the chief executive, assistant governor or assistant mayor shall be eligible to the office of chief accountant or assistant accountant or treasurer or assistant treasurer.
2.
Any chief accountant or assistant accountant or treasurer or assistant treasurer shall forfeit his/her office when he/she has come into such relationship.
3.
No one who stands in a relationship of parent and child, man and wife, or brother and sister with the chief accountant or the treasurer shall be eligible to the office of assistant accountant or assistant treasurer.
4.
Any assistant accountant or assistant treasurer shall forfeit his/her office when he/she has come into such relationship.
(Duties)
Article 170.
The chief accountant or the treasurer shall be responsible for the accounting business of the ordinary local public body, unless otherwise provided by laws or cabinet orders duly authorized by laws.
2.
Such accounting business shall include inter alia:
1. Receipts, disbursements and custody of each (including securities accepted in lieu thereof and cash belonging to various funds);
2. Drawing of checks;
3. Book-keeping and custody of securities (including those belonging to public property or fund);
4. Book-keeping of movables (including those belonging to a fund) and custody of such movables (except those currently used).
5. Recording of cash and property;
6. Certification of obligations; and
7. Preparation of a statement of accounts for submission to the chief executive.
3.
An assistant accountant or an assistant treasurer shall assist the chief accountant or the treasurer in the performance of his/her duties. If the chief accountant or the treasurer is unable to serve or his/her post is vacant, an assistant accountant or an assistant treasurer shall act for him/her in the performance of his/her duties. Where there are more than two assistant accountants or assistant treasurers, they shall so act in the order previously arranged by the chief executive, or failing such arrangement, in the order of their precedence, or, in case of doubt, in the order of age, or, in case of the same age, in the order decided by lot.
