At the end of each fiscal year, or more often if required by council, the auditor shall audit the accounts of all officers and departments. He shall prescribe the form of accounts and reports to be rendered to his department and the form and method of keeping accounts by all other departments, and, subject to the powers and duties of the auditor of state, shall have the inspection and revision thereof. Upon the death, resignation, removal, or expiration of the term of any officer, the auditor shall audit the accounts of the officer and if the officer is found indebted to the city, he shall immediately give notice thereof to council and to the law director, and the latter shall proceed to collect the indebtedness.
(R.C. § 733.12)