(a) Investigations. The Village Council may make investigations into the affairs of the Village and the conduct of any Village department, office or agency and for this purpose may subpoena witnesses, administer oaths, take testimony and require the production of evidence. Failure or refusal to obey a lawful order issued in the exercise of these powers by the Council shall be a misdemeanor punishable by a fine of not more than one hundred dollars ($100.00), or by imprisonment for not more than ten (10) days, or both.
(b) Independent Audit. The Village Council may provide for an independent annual audit of all Village accounts and may provide for more frequent audits as it deems necessary. Such audits shall be made by a certified public accountant or firm of such accountants who have no personal interest, direct or indirect, in the fiscal affairs of the Village government or any of its officers. The Council may, with requiring three competitive bids, designate such accountant or firm annually or for a period not exceeding three (3) years, but the designation for any particular fiscal year shall be made no later than thirty (30) days after the beginning of such fiscal year. If the State of Ohio makes such an audit, the Council may accept it as satisfying the requirements of this section.
(Nov. 2, 2021)