(a) The Treasurer 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.
(b) He or she shall so arrange his or her books 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 such officer, he or she shall have such powers and perform such duties as may be required by ordinance, not inconsistent with State law and not incompatible with the nature of his or her office.
(ORC 733.43; 1978 Code § 32.51)