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The clerk shall be the auditor of the municipality.  He shall keep a book in which he shall enter and preserve accounts of each particular fund, and the accounts of each municipal officer.  The treasurer shall not receive money from any source until the same has been reported to the clerk and audited, and a receipt warrant issued therefor.  All fines and forfeitures shall be reported by the officer collecting the same, immediately after such collection, and be paid into the treasury.  The books of the auditor shall be subject to inspection by the taxpayers of the municipality at any time during business hours.