(a) There is hereby created the Department of City Auditor to be headed by the City Auditor who shall be elected from the City at large to a four year term of office. The person who holds the office of City Auditor under the general statutory plan of government for the City at the time this Charter takes effect is hereby designated as the first City Auditor under this Charter with all the powers, duties and functions of the City Auditor as provided in this Charter. At the regular Municipal election to be held in November 1981, and each four years thereafter, the City Auditor shall be elected to a four year term of office. The City Auditor's term shall commence on the first day of January next following his or her election.
(b) The City Auditor shall be qualified for office by reason of training or experience in matters pertaining to accounting, financial reporting and other fiscal matters.
(Amended 11-3-87.)
(c) The City Auditor shall be an elector of the City at the time of filing for and during the term of office. The City Auditor shall be a full-time officer of the City and shall not hold other full-time public or private employment; except the Auditor may hold office in a political party or be a delegate to a political party convention, serve as a notary public, serve as a member or officer in the military reserve or national guard, serve in any office, position, or capacity to further intergovernmental cooperation, and may hold any office or position permitted by this Charter or the laws of Ohio.
(d) The City Auditor shall be the chief fiscal officer of the City and, except as otherwise provided in this Charter, shall perform the powers, duties and functions now or hereafter given to City Auditors and Treasurers under the general laws of Ohio to the extent those laws are not in conflict with this Charter. The City Auditor shall also have the following powers, duties and functions:
(1) To keep the financial records of the City.
(2) To establish the accounting systems, financial records and reports used by The offices, departments and divisions, or such sub-units thereof, boards and commissions of the City.
(3) To receive and/or account for all taxes and other revenues and receipts of money of the City.
(4) To maintain accurate records of all appropriations, encumbrances against appropriations, and expenditures of the money of the City.
(5) To maintain an accurate record of all assets and liabilities of the City.
(6) To audit, on an annual or continuing basis, the financial records and accounts of all departments and divisions or sub-units thereof, officers, boards and commissions. The Council may require a more frequent audit by ordinance or resolution. Upon the death, resignation or removal of any officer, the City Auditor shall audit the financial records and accounts of such official.
(7) To provide full and complete information concerning the financial affairs and status of the City as required by the Mayor, the Director of Finance or the Council, or any committee thereof; and to provide full and complete information concerning the financial affairs and status of any board or commission of the City upon the written request of the chairman of the board or commission, the Mayor or the Council.
(8) To make a full and complete report of the City's financial affairs and status at the end of each year, which report shall be made available to all other officers of the City and members of the general public.
(9) To act as the custodian of all monies of the City and to provide for the deposit of active monies of the City as directed by the Council, by ordinance or resolution; and the investment of interim or inactive monies of the City as directed by the Treasury Investment Board, by motion.
(10) To perform such other powers, duties and functions as are required by this Charter and the ordinances and resolutions of the City.
(Amended 11-2-82)
(e) In the event of a vacancy in the office of City Auditor, the Mayor, with the approval of the Council by a majority vote of its members, shall appoint a qualified person to fill the vacancy for the remainder of the unexpired term of office. The City Auditor may designate a qualified person to serve as Acting City Auditor in the event the City Auditor is temporarily absent or disabled. The Acting City Auditor designated pursuant to this division shall exercise the powers, duties and functions of the City Auditor while serving as Acting City Auditor.
(f) In the event that no person files or is elected City Auditor, then the Council, by a majority of its members, shall elect a City Auditor to fill the office for the full four-year term until the next term is to commence.
(Added 11-3-92.)