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8/27/2018 https: / /www.ncleg. net /EnactedLegislation/ Statutes / HTML / BySection /Chapter_159 /GS_159- 32.html <br />�i <br />§ 159 -32. Daily deposits. <br />Except as otherwise provided by law, all taxes and other moneys collected or received by an officer or <br />employee of a local government or public authority shall be deposited in accordance with this section. Each <br />officer and employee of a local government or public authority whose duty it is to collect or receive any taxes or <br />other moneys shall, on a daily basis, deposit or submit to a properly licensed and recognized cash collection <br />service all collections and receipts. However, if the governing board gives its approval, deposits or submissions <br />to a properly licensed and recognized cash collection service shall be required only when the moneys on hand <br />amount to five hundred dollars ($500.00) or greater. Until deposited or officially submitted to a properly licensed <br />and recognized cash collection service, all moneys must be maintained in a secure location. All deposits shall be <br />made with the finance officer or in an official depository. Deposits in an official depository shall be immediately <br />reported to the finance officer by means of a duplicate deposit ticket. The finance officer may at any time audit <br />the accounts of any officer or employee collecting or receiving taxes or other moneys, and may prescribe the <br />form and detail of these accounts. The accounts of such an officer or employee shall be audited at least annually. <br />(1927, c. 146, s. 19; 1929, c. 37; 1939, c. 134; 1955, cc. 698, 724; 1971, c. 780, s. 1; 1973, c. 474, s. 27; 2017- <br />204, s. 6.1(a).) <br />https:// www .ncleg.net/EnactedLegislation/ Statutes /HTML/ BySection /Chapter_159 /GS_159- 32.html 1/1 <br />