4.
The chief executive may cause the chief accountant or the treasurer to delegate a portion of his/her duties to an assistant accountant or an assistant treasurer. He/She shall then immediately make public notice to that effect.
5.
Where there is no assistant accountant or assistant treasurer, the chief executive shall in advance designate an official who shall act for the chief accountant or the treasurer, when he/she is unable to serve or when his/her post is also vacant.
6.
If the assistant accountant or the assistant treasurer or the official designated under the preceding paragraph is also unable to serve or his/her post is also vacant, when the chief accountant or the treasurer is unable to serve or his/her post is vacant, a senior accountant designated by regulation of the ordinary local public body shall act for him/her.
(Accountants and Accounting Clerks)
Article 171.
There shall be accountants and other accounting clerks who shall assist the chief accountant or the treasurer in the performance of his/her duties. However, a town or village may dispense with accountants.
2.
Accountants shall be appointed by the chief executive from among officials, and accounting clerks from among officials or other employees.
3.
Accountants shall be responsible for receipts and disbursements (including drawing of checks) and custody of cash or book-keeping and custody of movables under the supervision of the chief accountant or assistant accountant or the treasurer or assistant treasurer. Other accounting clerks shall be responsible for accounting business as directed by their respective supervisors.
4.
The chief executive may cause the chief accountant or the treasurer to delegate a portion of his/her duties to an accountant, and cause the accountant to delegate a portion of his/her duties to an accounting clerk.
5.
The provisions of the second sentence of paragraph 4 of the preceding article shall apply correspondingly to the delegation under the preceding paragraph.
6
The chief executive may by bylaw set up a necessary organization for the performance of the affairs within the power of the chief accountant or treasurer.
