The Township Fiscal Officer is an elected official and is independent of the Township Trustees, yet by law, the Township Fiscal Officer must work closely with the Trustees. While the Trustees have the legislative authority in the township (ORC 505.01), the Township Fiscal Officer must keep an accurate record of all township accounts and transactions (ORC 507.04). It is the responsibility of the Township Fiscal Officer to comply strictly with the legal requirements set for the Township Fiscal Officer’s duties, to establish and practice rules for efficient management of the Township Fiscal Officer’s office, and to follow good accounting practices in maintaining records and The Township Fiscal Officer has designated duties that are specified in the Ohio Revised Code, such as recording accurately the proceedings of the Board of Township Trustees, i.e., keeping the Minutes (ORC 507.04), plus numerous other ministerial duties.