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131.03 ANNUAL ASSESSMENTS.
   Annually, and within the time frame described by State law, the Director of Finance shall certify the taxes and rates assessed by the City Council against real and/or personal property in the City to the office of the County Auditor. A separate account shall be maintained for each fund for which assessments are made and the amount assessed or collected. The records of assessment and collection shall be a public record of the City.
(Ord. 2014-47. Passed 4-7-14.)
131.04 CUSTODIAN OF BONDS.
   (a)   The City Director of Finance shall have authority to execute bonds in conjunction with the President of Council. The Director shall thereupon take possession and custody of such bonds.
   (b)    The Director shall maintain possession and custody of all City bonds until the Director is in receipt of the price for which the bonds have been sold by direction of City Council, or until such bonds have been cancelled. Any evidence of debt of the City that has been paid shall be cancelled, but a permanent record of such debt and repayment shall be maintained by the Director.
(Ord. 2014-47. Passed 4-7-14.)
131.05 REFERENCES TO PREVIOUS OFFICES.
   Whenever either the term “Auditor” or Treasurer” is found in the Codified Ordinances of the City of Ashtabula, or in any ordinance enacted prior to the effective date of this Chapter, such term shall be deemed to read and mean “Director of Finance”.
(Ord. 2014-47. Passed 4-7-14.)
131.06 INTERNAL CONTROL POLICY.
   EDITOR’S NOTE: The “City of Ashtabula Internal Control Policy” attached to Ordinance 2014-161 as an Exhibit shall be, and the same is hereby, adopted.
 
131.07 PURCHASING CARD POLICY.
   EDITOR’S NOTE: The “City of Ashtabula Purchasing Card Policy” attached to Ordinance 2019-08 as an Exhibit shall be, and the same is hereby, adopted.
 
CITY OF ASHTABULA