240.01 COMMISSIONER.
   (a)   Supervision of Department. The Commissioner of Accounts and Finances shall be in charge of the Department of Accounts and Finances, shall have supervision over and direction of all accounts and finances of the Village and shall have charge of and supervision over and direction of all records of the Village and all officers, boards and departments insofar as the accounts and records of the Village are concerned.
   (b)   Duties. The duties of the Commissioner include, but are not necessarily limited to, the following:
      (1)   Accounts and records. The Commissioner shall cause proper accounts and records to be kept and proper reports to be made by the officers or departments of the Village, insofar as the accounts and finances of the Village are concerned.
      (2)   Audits. The Commissioner shall audit or cause to be audited, at frequent intervals, the accounts and records of officers or employees of the Village who may receive or disburse money.
      (3)   Inspection of Accounts. The Commissioner shall inspect or cause to be inspected all records or accounts required to be kept in any of the offices or departments of the Village, insofar as the accounts and finances of the Village are concerned, and shall, at least once in every month, report the results of such inspection to Council with such recommendations as he or she sees fit to make.
      (4)   Report on bills. The Commissioner shall examine or cause to be examined, and report to Council upon, all bills, accounts, payrolls, demands and claims before they are acted upon, unless otherwise provided by law or ordinance.
      (5)   Collection of moneys. The Commissioner shall collect or cause to be collected all claims, demands, license fees, inspection fees, franchise taxes, fines, penalties, forfeitures, rentals or moneys which may be due or become due to the Village.
      (6)   Report on failure to pay. The Commissioner shall report to Council any failure to make a report or to pay moneys due the Village, with such recommendations in relation thereto as he or she may deem proper.
      (7)   Inventory and maps. The Commissioner shall keep an accurate inventory of all public property of the Village used or controlled by any department thereof and shall keep accurate maps, plats and records of all public works, lands or property owned or leased by the Village.
      (8)   Mayor Pro Tem. The Commissioner shall be Mayor Pro Tem of Council. In case of a vacancy in the office of Mayor, or the absence or incapacity of the Mayor, the Commissioner shall perform the duties of the Mayor.
      (9)   Ex-officio Clerk. In the absence of a specific appointment to the office of Village Clerk, the Commissioner shall be ex-officio Clerk and shall perform the duties provided for such office.
      (10)   Ex-officio Treasurer. In the absence of a specific appointment to the office of Village Treasurer, the Commissioner shall be ex-officio Treasurer and perform all the duties of that office, which duties include, but are not limited to, the preparing of appropriation and tax levy ordinances.