Per the Mount Vernon City Website; “the City Auditor is divided into four sections:  financial management, debt management, grants management and informatics decisions and the allocation of resources through the provision of sound information and advice.”   

The State of Ohio Statute says “The city auditor shall keep the books of the city and exhibit accurate statements of all moneys received and expended, of all property owned by the city and the income derived therefrom, and of all taxes and assessments.”

In our Statutory City the Auditor is voted in to office by the people of Mount Vernon.  This office wants to remain completely independent from both the Executive Branch (the Mayor or City Manager) and the Legislative Branch (City Council) for obvious reasons.  This position is a critical government position that is very adequately guided by the current state laws.

Any change to that relationship that requires the Auditor to report to the mayor or city council should be avoided at great expense.  The Auditor is the guardian of our money.  The transaction of moving money from one account to another account after the appropriations (funds) are approved, requires the Auditor to approach the City Council for approval in an open public Council Meeting.  The operations within the Auditors Office are all guided and administered by State laws not City laws.

A dedicated City Auditor follows the State of Ohio mandate to the letter. Those Auditors who follow to the letter of the law as established by the State are rewarded with the “Ohio Auditor of State Award with Distinction.”   There are significant benefits for cities to follow the Statutory Laws that govern municipalities.

Any City Charter that changes controls within the Auditors Office from the State Laws that govern our city should be avoided.  Any Charter that does not require the City Auditors office be an Elected one should be avoided. No City Auditor wants to be hired by a mayor, a city manager or a city council but this could be the terms of how a Charter could be written.

We believe the present arrangement of the Auditor’s office should be preserved as is.  The citizens need to see total transparency and we should demand total independency of that Office from the other branches of our government.

More Ohio Requirements of  the Office of City Auditor

Ohio Revised Code:  733.13 Overdrawing appropriation - proof of claims.

The city auditor or village clerk shall not allow the amount set aside for any appropriation to be overdrawn, or the amount appropriated for one item of expense to be drawn upon for any other purpose or allow a voucher to be paid unless sufficient funds are in the treasury of the municipal corporation to the credit of the fund upon which such voucher is drawn. When any claim is presented to the auditor or clerk, he may require evidence that such amount is due, and for this purpose may summon any agent, clerk, or employee of the municipal corporation, or any other person, and examine him upon oath or affirmation concerning such voucher or claim.

733.14 Detailed statements - receipts.

On the first Monday of each month, detailed statements of the receipts and expenditures of the several officers and departments of the municipal corporation for the preceding month shall be made to the city auditor or village clerk by the heads of the departments. The auditor or clerk shall countersign each receipt given by the treasurer of the municipal corporation before it is delivered to the person entitled to receive it, and shall charge the treasurer with the amount thereof. If the auditor or clerk approves any voucher contrary to Title VII [7] of the Revised Code, he and his sureties shall be individually liable for the amount thereof.

733.18 Duty of city auditor as to receiving bids.

When bids are required to be filed for the letting of contracts by the director of public service or the director of public safety, the city auditor or his chief deputy shall attend and assist at the opening thereof and inspect them.

733.22 Approval of contracts.

Except as otherwise provided in division (D) of section 713.23, and sections 125.04 and 5513.01 of the Revised Code, no contract in the department of public service or the department of public safety, in excess of five thousand dollars, shall be awarded except on the approval of the board of control of the city, which board shall direct the director of the appropriate department to enter into the contract. The members of the board shall prepare estimates of the revenue and expenditures of their respective departments to be submitted to the city legislative authority by the mayor, as provided by law.