(a)(1) The chair of the selectboard shall keep or cause to be kept a single record of all orders drawn by the board showing the number, date, to whom payable, for what purpose, and the amount of each order.
(2) All other officers authorized by law to draw orders upon the town treasurer shall keep or cause to be kept a like record.
(b) Such records shall be submitted to the town auditors annually on or before February 1.
(c) If the records of orders named in this section are made by an assistant clerk, the assistant clerk shall not be the town treasurer or the spouse of the town treasurer or any person acting in the capacity of clerk for the town treasurer.