The board may appoint a town clerk, a town treasurer, a town tax collector, a town administrator, a town attorney, a chief of police, a fire chief, and any other officers and employees as may be necessary, none of whom need be a resident of the town at the time of appointment. The board may appoint one person to perform the duties of any two or more of these positions. The employees or officers shall serve at the pleasure of the board, and shall perform any duties as may be prescribed by the board. The board shall fix all salaries, prescribe bonds, and require any oaths as it may deem necessary.
The board shall choose a town clerk who shall keep the records of the board and perform any other duties as may be required by law or by the board. In addition to appointing a town clerk, the board may, in its discretion and by resolution duly adopted, appoint a town administrator or town manager as provided by general law who shall have any powers and duties as are conferred upon the town administrator or the town manager by the board.
The town attorney shall be an attorney at law who has practiced in the State of North Carolina for at least four years. The town attorney is the chief legal adviser of and attorney for the town and all of the town's departments and offices in matters relating to their official powers and duties. The town attorney or a designee shall perform all services incident to providing legal services to the town; attend all meetings of the board when so requested; prosecute or defend, as the case may be, all suits or cases to which the town may be a party; prepare or review all contracts, bonds, and other instruments in writing in which the town is concerned; and perform other duties imposed upon the town attorney by this Charter, by ordinance, or by resolution of the board.
The town accountant, or the town clerk, or the town manager or the town administrator, whichever shall apply, shall prepare the budget in accordance with the general local government laws of North Carolina relating to the preparation of municipal budgets. This person shall:
Maintain accounting control over the finances of the town, for which purpose this person may operate a set of general accounts embracing all the financial transactions of the town, and any subsidiary accounts and cost records as may be required by ordinance or by the board for purposes of administrative direction and financial control;
Prescribe the forms of receipts, vouchers, bills, or claims to be filed by all departments and agencies of the town;
Examine and approve all contracts, orders, and other documents by which the town incurs financial obligations, having ascertained before approval that moneys have been duly appropriated and allotted to meet these obligations and will become available when the obligations are due and payable; audit and approve bills, invoices, payrolls, and other evidences of claims, demands, or charges against the town and determine the regularity and correctness of these claims, demands, or charges;
Make monthly reports on all receipts and expenditures of the town to the mayor and board and make monthly reports on funds, appropriations, allotments, encumbrances, and authorized payments to the mayor, the board, and the head of the department or agency directly concerned;
Inspect and audit any accounts or records of financial transactions that may be maintained by any department or agency of the town apart from or subsidiary to the general accounts; and
Perform other duties pertaining to the financial records of the town as the board may require by ordinance.
The tax collector, or a person who is designated by the board to perform this function, shall collect all taxes, licenses, fees, and other moneys belonging to the town, subject to this Charter and ordinances enacted under this Charter, and shall diligently comply with and enforce the general laws of North Carolina relating to the collection, sale, and foreclosure of taxes by municipalities. The tax collector shall deposit daily in the town depository all money belonging to the town.
The town treasurer, or a person who is designated by the board to perform this function, shall have custody of and shall disburse all moneys belonging to the town subject to G.S. 159-1 et seq., shall have custody of all investments and invested funds of the town or in possession of the town in a fiduciary capacity, and shall keep a record of these investments, and shall have custody of all bonds and certificates of town indebtedness including any bonds and certificates unissued or canceled, and the receipt and delivery of town bonds and certificates for transfer, registration, or exchange.