On the first Monday of each month, detailed statements of the receipts and expenditures of the officers and departments for the preceding month shall be made to the Auditor by the heads of the departments. The Auditor shall countersign each receipt given by the Treasurer before it is delivered to the person entitled to receive it, and shall charge the Treasurer with the amount thereof. If the Auditor approves any voucher contrary to the provisions of this chapter, he or she and his or her sureties shall be individually liable for the amount thereof.
(ORC 733.14; 1978 Code § 32.34)