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(i) The senior fire officer responsible for the fire emergency shall make a full investigation of ea%h fire ~o determine, if possible, the cause of the fire. A report of the findings of this investigation shall be forwarde~ to the fire marshal within thirty (30) days of the fire on forms supplied by the fire marshal. If evidence shows the fire may be incendiary or if persons are injured or killed, the fire marshal, and other necessary state and local officials shall be notified im- mediately. (j) Each department shall furnish to the Board of County Commissioners an audit of receipts and disbursemenrs by September 30 of each year for the previous fiscal year. This audit shall be conducted by an accountant certified by the State of North Carolina. (k) The fire chief shall be responsible for filing all reports required by local, state-and federal agencies. (1) Each department involved with the medical first responders program shall provide basic life support to sick and injured persons and shall work under the guidelines sac forth by the Director of Emergency Services. (m) Each department shall provide a means of notifying members of a fire call. This system must involve an electric siren capable of being activated by the Cabarrus County Fire Dispatch Center and should include radio receivers for individual members or a telephone call system to be used by members. SECTION 6. The duties of the county fire marshal are: (a) To act as a liaison between the fire departments and the county manager and the Board of County Commissioners and shall keep said informed on matters involving fire departments, fire districts, and tax districts. (b) To aid in planning, organizing and developing new departments, facilit- ies and districts. (c) To be an advisor to the counny manager and county commissioners concern- ing requirements of the Insurance Services Offices with regard to the ratings of fire districts. (d) To assist in developing a comprehensive training program for all county fire departments. (e) To advise fire departments os equipment purchases, ma~etenance, and repair. (f) To make yearly inspections of all departments to see that they conform to minimum standards on Insurance Services Offices, Class 9 Rating and the requirements of county fire ordinance. (g) To make fire prevention inspections of schools as reqeired by G.S. Chapter 115, day care facilities as authorized by G.S. Chapter 110, inspections required by the Department of Social Servies.