(A) The Fiscal Officer shall keep the books of the municipality, exhibit accurate statements of all moneys received and expended, of all the property owned by the municipality and the income derived therefrom, and of all taxes and assessments.
(R.C. § 733.28)
(B) The Fiscal Officer shall keep an accurate account of:
(1) All moneys received by him or her, showing the amount thereof, the time received, from whom, and on what account received;
(2) All disbursements made by him or her, showing the amount thereof, the time made, to whom, and on what account paid.
(C) He or she shall so arrange his or her books so that the amount received and paid on account of separate funds, or specified appropriations, shall be exhibited in separate accounts. In addition to the ordinary duties of the Fiscal Officer, he or she shall have such powers and perform such duties as are required by any ordinance of the municipality, not inconsistent with Title VII of the Revised Code, and not incompatible with the nature of the office.
(R.C. § 733.43)
(D) The Fiscal Officer 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 Fiscal Officer shall report to it the condition of the finances of the municipality, the amount received by the Fiscal Officer, 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 Fiscal Officer's hands during the year.
(R.C. § 733.45) (Am. Ord. 18-2002, passed 8-5-02)