(A) Duties and responsibilities. The Finance Department shall perform those functions customarily performed by the Village Auditor and treasurer under the general laws of Ohio. The head of the Finance Department shall be the Finance Director, appointed by the Village Manager and shall serve at the pleasure of the Village Manager. He or she shall have the knowledge of municipal accounting and taxation and shall have experience or training in budgeting and financial control. He or she shall be the fiscal officer of the village, and shall be responsible for the accounting, collection and custody of public funds and shall control all disbursements authorized from the village treasury. He or she shall countersign all bonds and notes issued by the village and perform such other functions as may be prescribed by Charter, by ordinance of Council or by order of the Village Manager.
(B) Books and accounts. The Director of Finance shall keep the books of the village and exhibit accurate statements of the moneys received and expended, of all property owned by the village and the income derived therefrom, and of all taxes and assessments.
(C) Audit required. At the end of each fiscal year, or more often, if required by the Council, the Director of Finance shall audit all accounts of officers and departments. Such Director shall prescribe the form of accounts and reports to be rendered to the Finance Department, and the form and method of repair, accounts by all other departments, and subject to the powers and duties of the Auditor of the State, shall have inspections and revision thereof. On the death, resignation, removal or expiration of the term of office of any officer or employee, the Director of Finance shall examine the accounts of such officer or other person, and report his or her findings to the Village Manager and file a copy with Council.
(1995 Code, § 36.03)
Statutory reference:
Powers and duties of a municipal treasurer, see Ohio R.C. § 733.44