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Department of Finance - Financial Procedure

SECTION 42. ELECTION, QUALIFICATIONS AND DUTIES OF CITY AUDITOR.

A City Auditor shall be elected as herein provided, and his term of office shall be for four (4) years, commencing on the first Monday in January next following his election, and he shall serve until his successor is elected and qualified. Should a vacancy occur for any reason in the office of the City Auditor, the Council shall appoint some eligible person for the unexpired term. The City Auditor shall be an elector of the City. He shall be the head of the Department of Finance and Audits. He shall also be the City Treasurer, and have charge of the administration of the financial affairs of the City, including the keeping and supervision of all accounts, the custody and disbursements of City funds. The salary of the City Auditor and the number of employees and their salaries in his office shall be fixed by Council, but all such employees shall be appointed and may be removed by the City Auditor. He shall perform such other duties and exercise such other powers as may be required by law. (Adopted 11-2-54.)

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  SECTION 43. MONTHLY STATEMENT BY CITY AUDITOR.

The City Auditor shall prepare for submission to the Council, not later than the tenth day of each month, a summary statement of revenues and expenses for the preceding month, detailed as to appropriations and funds in such manner as to show the exact financial condition of the City and of each department and office thereof as of the last day of the previous month.

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SECTION 44. SPECIAL AUDITS.

Upon the death, resignation, removal or expiration of the term of any officer of the City, other than the City Auditor, the City Auditor shall cause an audit and investigation of the accounts of such officer to be made and shall report to the Mayor and the Council. Either the Council or the Mayor may at any time provide for an examination or audit of the accounts of any department, office or officer of the City. In case of the death, resignation or removal of the City Auditor, the Mayor shall cause an audit to be made of his accounts. If, as a result of any such audit, an officer be found indebted to the City the City Auditor, or other person making such audit, shall immediately give notice thereof to the Council, the Mayor, and the City Solicitor and the latter shall forthwith proceed to collect such indebtedness.

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SECTION 45. PURCHASING AGENT.

The Mayor shall be the Purchasing Agent of the City. The Purchasing Agent shall make all purchases of supplies, materials and equipment for the City in the manner provided by ordinance, and shall; under such regulations as may be provided by ordinance, sell all property, real and personal of the City not needed for public use or that may have become unsuitable for use, or that may have been condemned as useless by the Mayor. He shall have charge of such general storerooms and warehouses of the City as the Council may by ordinance establish.

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SECTION 46. PURCHASING AND FURNISHING SUPPLIES.

Before making any purchase or sale in excess of the amount provided by the General Code of Ohio, the City Purchasing Agent shall give opportunity for competition under such rules and regulations as the Council may establish by ordinance. Supplies required by any department or office may be furnished upon requisition from the stores under the control of the Purchasing Agent, and whenever so furnished, shall be paid for by the department or office furnished therewith by warrant made payable to the credit of the storešs account of the division of department or office unless there be to the credit thereof an available appropriation balance, in excess of all unpaid obligation, sufficient to pay for such supplies.   (Adopted 11-4-52.)

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