§ 32.07 TREASURER; QUARTERLY ACCOUNT; ANNUAL REPORT.
   The Treasurer shall settle and account with the legislative authority, quarterly, and at any other time which it by resolution or ordinance requires. At the first regular meeting of the legislative authority in January of each year, the Treasurer shall report to it the condition of the finances of the municipality, the amount received by the Treasurer, the sources of the receipts, the disbursements made by him or her and on what account, during the year preceding. This account shall exhibit the balance due on each fund which has come into the Treasurer’s hands during the year.
(R.C. § 733.45) (Prior Code, § 3.03.10)