Accounts shall be opened and kept by the county treasurer or county depository or bank in which the funds of the county are deposited, in such manner and such funds as the Board of Revenue of Marengo County, Alabama, may direct disbursements to be made upon the order of the Board of Revenue of Marengo County, Alabama, and the treasurer, depository, or bank, on October 1 of each year, shall furnish to the board of revenue in writing, a full and detailed statement of the receipts and disbursements in each and every year to the close of business on September 30th of such year, and shall at the same time furnish the board of revenue with a full and detailed statement in writing, of the entire indebtedness of the county, of whatever kind and character, specifying particularly the amount of bonds outstanding, their character and when due; the amount of the outstanding warrants whether interest bearing or not, and if interest bearing, the rate of interest, for what the warrants were issued and when due and payable.
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