§ 31.042 BOOKS AND ACCOUNTS; MERGER OF OFFICES.
   The Clerk shall keep the books of the municipality, exhibit accurate statements of all moneys received and expended, of all the property owned by the municipality and the income derived therefrom, and of all taxes and assessments. The Legislative Authority may, by majority vote, merge the duties of the Clerk of the Board of Trustees of Public Affairs with those of the Clerk, allowing the Clerk such additional assistance and compensation in performing the additional duties as the Legislative Authority determines.
(R.C. § 733.28)