(a) There is hereby created the position of Internal Auditor of the Village of Boston Heights effective May 28, 1991.
(b) The salary of the Internal Auditor shall be paid out of the General Fund Legal Services Account.
(c) The duties and authority of the Internal Auditor shall be:
(1) Aid the Fiscal Officer in maintaining all books, records, funds, and accounts in an auditable condition. In furtherance of this duty, the Internal Auditor is authorized to do everything authorized by the Ohio Revised Code permitted to be done by the Fiscal Officer except sign or endorse checks or negotiable instruments.
(2) Report to Council any deviation in the practices of the Fiscal Officer which in the sole determination of the Internal Auditor are contrary to the practices mandated by either the Ohio Revised Code or any rules and regulations promulgated by the Auditor of the State of Ohio or the Auditor of the County of Summit.
(3) Perform any other such function that any four members of Council may direct in writing.
(d) In order to facilitate the duties of the Internal Auditor of the Village, no person is permitted to remove from the Village Town Hall any record book, account, receipt, or statement of any nature whatsoever that is required to be maintained by the Fiscal Officer without the written consent of the Mayor. (Ord. 2015-7-20. Passed 9-9-15.)