The Council shall cause a continuous audit to be made of the books of account, records and transactions of the administrative departments of the City. Such audit, during each fiscal year, shall be made by one or more certified public accountants, who, for three years next preceding, have held a certificate issued by the State Board of Accountancy of Ohio or by a state maintaining an equal standard of professional requirements, which entitles the holder of such certificate to an Ohio certificate. The duties of the auditor or auditors, so appointed, shall include the certification of all statements required under Section 95 of this Charter. Such statements shall include a general balance sheet, exhibiting the assets and liabilities of the City, supported by departmental schedules, and schedules for each utility publicly owned or operated; summaries of income and expenditures, supported by detailed schedules, and also comparisons, in proper classification, with the last previous year. The report of such auditor or auditors for each fiscal year shall be printed and a copy thereof furnished to the Ohio State Bureau of Inspection and Supervision of Public Offices, to the Mayor, to each member of the Council and to each citizen who may apply therefor; and a condensed summary thereof shall be published in the City Record.
(Effective November 9, 1931)