Which statement about Artemis Disposal sign-off is correct?

• A. It requires sign-off by the City Clerk and initials CC
• B. It must be approved by a Registered Municipal Accountant and the initials are RMA
• C. It is optional and requires no sign-off
• D. It must be approved by the Mayor only

Answer: (B)

The key idea is that proper sign-off for Artemis Disposal rests on formal accounting oversight, not just political or record-keeping duties. A Registered Municipal Accountant has the expertise to review the financial aspects of disposing an asset—confirming that the retirement is correctly recorded, any proceeds accounted for, and that the transaction complies with internal controls and applicable accounting standards. The initials RMA serve as a verifiable attestation that this professional has reviewed and approved the disposal, creating a clear audit trail.

Relying on a City Clerk for sign-off would emphasize documentation and records, not the financial correctness of the disposal. Limiting sign-off to the Mayor would centralize authority but bypass the necessary professional accounting review. Making sign-off optional would weaken governance and the accuracy of financial reporting.

So, the required procedure is for the disposal to be approved by a Registered Municipal Accountant and for the initials to be RMA, ensuring proper financial verification and accountability.