(A) The Village Fiscal Officer shall render bills for sewer service and all other charges in connection therewith and shall collect all moneys due therefrom.
(`94 Code, § 945.22)
(B) All revenues and moneys derived from the operation of the sewerage system shall be paid to and held by the Village Fiscal Officer separate and apart from all other funds of the municipality and all of such sums and all other funds and moneys received by the Village Fiscal Officer incident to the operation of such system shall be deposited in a separate fund designated the Sanitary Sewer Fund Account, and the Village Fiscal Officer shall administer such fund in every respect in the manner provided by the Ohio Revised Code and all other laws pertaining thereto.
(`94 Code, § 945.23)
(C) The Village Fiscal Officer shall establish a proper system of accounts and shall keep proper records, books and accounts in which complete and correct entries shall be made of all transactions relative to the sewerage system. At regular annual intervals, Council shall cause to be made an audit of such records, books and accounts by an independent auditor to show the receipts and disbursements of the sewerage system.
(`94 Code, § 945.24) (Ord. 10-73S, passed 4-9-73)