100. (1) The treasurer is bound to keep books of account in which he enters, by order of date, the receipts and expenditures, mentioning the persons who have paid moneys into his hands or to whom he has made a payment.
(2) He must obtain and keep vouchers for all payments he has made for the municipality, produce them for audit and inspection, and file them amongst the archives of the municipality.
(3) Such books shall be kept in the form prescribed or approved of by the Minister of Municipal Affairs, Regions and Land Occupancy, or in accordance with the system established by the Government.