§7.02   DEPARTMENT OF FINANCE.

   (A)   There is hereby created a Department of Finance to be headed by a Director of Finance. The Director of Finance shall be appointed by the City Manager. The Director of Finance shall serve at the pleasure of the City Manager, and may be removed, without cause, by the City Manager.

   (B)   The Director of Finance shall be qualified by training or experience to carry out the powers, duties and functions of the office. The City Manager shall be the sole judge of the qualifications of the Director of Finance.

   (C)   The Director of Finance shall be the chief fiscal officer of the City and shall perform the powers, duties and functions now or hereafter given to City Auditors and Treasurers under the general laws of Ohio to the extent those laws are not in conflict with this Charter. The Director of Finance, in addition to the powers, duties and functions prescribed by this Charter shall have other powers, duties and functions as required by ordinance or resolution, or as directed by the City Manager. The Director of Finance shall keep the financial records of the City; establish accounting systems, financial records and reports used by the offices, departments, divisions, bureaus, boards and commissions of the City; assist the City Manager in the preparation and submission of appropriation measures, estimates, budgets, capital programs and other financial matters; provide full and complete information concerning the financial affairs and status of the City as required by the City Manager or Council; and provide full and complete information and assistance concerning the finances or accounting systems or records of any office, department, division, bureau, board or commission of the City as requested by the City Manager.

The Director of Finance may perform audit functions; however, the Director of Finance shall conduct a review of all proposed expenditures. In performing any audit function, the Director of Finance shall follow generally accepted auditing standards. The Director of Finance may recommend to the Council that circumstances exist which require the retention of an independent certified public accountant or firm to audit some or all of the financial records of the City. The Council shall have the sole discretion, with or without a recommendation by the Director of Finance, to determine whether such independent auditing services shall be secured, except as may be otherwise provided in this Charter. If the audit services of an independent certified public accountant or firm are authorized by the Council, such audit services shall be in addition to any other audit or examination of the City that may be required to be made by an officer of the State of Ohio vested with the power to audit the financial records of municipal corporations under the laws of the State unless the independent audit is accepted by the State officer in lieu of his or her audit.
(Amended 6-8-82; 11-2-93.)