(A) Creation of office. There is hereby created the office of Village Comptroller.
(B) Bond. Before entering upon the duties of his or her office the Village Comptroller shall give bond in such sum as may be required by the Board of Trustees with surety to be approved by the Board of Trustees conditioned for the faithful discharge of his or her duties. Such bond shall be filed with the Village Clerk.
(C) Statutory powers and duties. The Village Comptroller shall have the powers conferred and perform the duties imposed upon comptrollers by statute which are not included in the powers and duties specified in the following divisions of this section.
(D) Additional responsibilities. In addition to those powers and duties specified in § 31.32(C), the Village Comptroller shall perform those duties and responsibilities specified in a job description which shall be established and which may be changed from time-to-time by the Village Board.
(E) General supervision of municipal finances. The Village Comptroller shall exercise a general supervision over all the officers of the village charged in any manner with the receipt collection or disbursement of village revenues, and the collection and return of all such revenue into the village treasury, and generally, in subordination to the President and Board of Trustees, shall exercise supervision over all such interests of the village, as in any manner may concern or relate to the village finances, revenues and property.
(F) Custody, and the like of deeds, contracts, bonds. The Village Comptroller shall have charge, custody and control of all deeds, warrants, vouchers, tax certificates and tax deeds, the custody and control of which is not by statute or by the provisions of this code or other ordinances of the village given to any other officer of the village.
(G) Settlements of accounts in which village is concerned. The Village Comptroller shall, subject to the approval of the Board of Trustees, revise, audit and settle all accounts in which the village is concerned, either as a debtor or creditor, where provision for the settlement thereof is not otherwise provided by law and the settlement of which is not specifically committed to some other officer; provided, that no payment of any account so settled or adjusted shall be made except by the order of the Board of Trustees after approval by the Finance Committee of the Board of Trustees.
(H) Audit of accounts of Treasurer, Clerk and the like. The Village Comptroller shall, annually, and more often if required by the Board of Trustees, audit or cause to be audited, under authority of the Board of Trustees, the accounts of the Village Treasurer, the Village Clerk, the Superintendent of Public Works and all officers or other persons charged with the collection and disbursement of village revenues. Immediately after such auditing of such accounts, the Village Comptroller shall make a full report to the President and Board of Trustees with such suggestions and recommendations as he or she may deem advisable.
(I) Records showing appropriations, expenditures, receipts and the like. The Village Comptroller shall keep in a clear and methodical manner a complete set of books wherein shall be stated among other things the appropriations for the fiscal year for each distinct object and branch of expenditure, all unexpended balances and estimated receipts from every source of income and revenue, the indebtedness of the village, whether bonded or otherwise, and generally the financial condition of the village so far as practicable. Such books shall be subject to examination by the President or any member of the Board of Trustees.
(J) Annual report to budget estimate. The Village Comptroller shall each year submit to the Chairperson of the Finance Committee of the Board of Trustees a report of his or her estimates of monies necessary to defray the expenses of the village during the current fiscal year. The Village Comptroller shall in such report classify the different objects and branches of expenditure, giving the amount required for each. For this purpose the Comptroller is authorized to require of all officers a statement of the condition and expenses of their respective offices, with any proposed improvements and the probable expenses thereof, and of all contracts made and unfinished and the amount of any and all unexpended appropriations for the preceding year. In such report, the Village Comptroller shall give such other information as the Comptroller or the Chairperson of the Finance Committee shall deem necessary to a full understanding of the financial necessities of the village for the current year.
(K) Annual submission and publication of statement of receipts and expenditures. The Village Comptroller shall on or before May 1 in each year make out and submit to the President and Board of Trustees and cause to be published a full and complete statement of the receipts and expenditures of the village during the previous fiscal year, showing on what account received and expended.
(L) Monthly report of expenditures. At the end of each month, the Village Comptroller shall transmit to the Board of Trustees a detailed record, as approved by the Finance Committee of the Board of Trustees, showing the aggregate of the expenditures during the month and classifying such expenditures under the respective heads of assigned account numbers.
(M) Disposal of surplus property. Whenever the Comptroller determines that personal property of the village is no longer necessary or useful, the Comptroller shall provide for the disposal of the property by sale, auction, trade-in or other method as the Comptroller shall determine is in the best interest of the village. Before any final disposal of surplus property, the Comptroller shall provide the Board of Trustees with an inventory of property to be disposed of, with a brief explanation as to why each item is no longer useful or necessary, and the manner in which the property is to be disposed of.
(`95 Code, § 31.32) (Am. Ord. 88-8, passed 2-24-88; Am. Ord. 01-09, passed 5-23-01; Am. Ord. 02-02, passed 2-13-02)