The Mayor is hereby authorized and directed to secure audits from the Auditor of the State of Ohio or certified public accountant or examiners approved by the Auditor of the State of Ohio as follows:
(a) An audit at the end of each fiscal year of all the books of the city including an audit of all the accounts of all officers and departments;
(b) An audit upon the death, resignation, removal, or expiration of the term of any officer; and
(c) Any audit as otherwise requested by ordinance of the Council.
The form of accounts and reports to be rendered by each officer and department and the form and method of keeping accounts by all officers and departments shall be as prescribed by the Finance Director subject to the powers and duties of the Bureau of Inspection and supervision of public offices of the State of Ohio. The form of audit shall be as prescribed by the rules and regulations of the Auditor of the State of Ohio and may include such additional information as requested by ordinance adopted by Council and agreed to by the Auditor of the State of Ohio.
If the person authorized to conduct the audit under the circumstances hereinabove stated, finds any indebtedness by any officer or employee or other person to the municipal corporation, such auditor shall immediately give notice thereof to the Council and Director of Law of the city and the Director of Law shall thereupon proceed forthwith to collect the indebtedness.
(Adopted 5-7-85)