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.  The Auditor 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 State Auditor, 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 he is found indebted to the City, the Auditor shall immediately give notice thereof to Council and to the Director of Law, and the latter shall proceed forthwith to collect the indebtedness.
(ORC 733.12)