(A) (1) The Village Fiscal Officer shall attend all meetings of the legislative authority and keep a record of its proceedings and of all rules, by-laws, resolutions, and ordinances passed or adopted, which shall be subject to the inspection of all persons interested.
(2) In case of the absence of the Village Fiscal Officer, the legislative authority shall appoint one of its members to perform his or her duties.
(B) The Village Fiscal Officer shall attend training programs for Clerks, Treasurers, and Village Fiscal Officers as may be provided by the Auditor of the state pursuant to R.C. § 117.44.
(C) (1) The Village Fiscal Officer shall demand and receive from the County Treasurer taxes levied and assessments made and certified to the County Auditor by the legislative authority, and placed on the tax list by the Auditor for collection, monies from persons authorized to collect or required to pay them, accruing to the municipality from any judgments, fines, penalties, forfeitures, licenses, and costs taxed in Mayor's Court, and debts due the municipality.
(2) These funds shall be disbursed by the Village Fiscal Officer on the order of any person authorized by law or ordinance to issue orders therefor.
(D) (1) Meeting with the village's independent auditors before and after each audit;
(2) Monitoring the progress of the financial and compliance audit;
(3) Evaluating the results of the financial and compliance audit; and
(4) Ensuring that the internal control and legal compliance issues identified in the audit are promptly and effectively remedied.
(5) Providing Council with the final audit report, along with a report from the Fiscal Officer explaining what steps are being implemented to remedy any issues identified in the audit.
(Ord. O-4-14, passed 2-10-2014; Ord. O-8-21, passed 2-8-2021)