The director of finance shall act as the general accountant and fiscal agent of the city, and shall exercise a general superintendence over all the officers of the city charged in any manner with the receipt, collection or disbursement of the city revenues, and shall prescribe the method of keeping the books and accounts of the city, subject to the approval of the council.
He or she shall keep a complete set of books, as prescribed by the council, in which he or she shall set forth in a plain and businesslike manner, every money transaction of the city, so as to show at all times the state of each fund, from which source the money was derived and for what purpose any money was expended, and also all collections made and paid into the treasury by each officer or any other person.
The director of finance shall audit, before payment, all demands against the city and approve the same only when legally due and drawn upon the proper fund. If allowed by him or her he or she shall endorse such warrant with the word “allowed” and the date of said allowance, and sign his or her name thereto. If in his or her judgment any demand is incorrect, defective, or improperly drawn, he or she shall return the same to the council with his or her objections.
He or she shall keep a record of all demands audited by him or her showing numbers, dates, amounts, names of claimants, purpose and from what fund drawn, whether approved or not.
It shall be his or her duty to apportion among the several funds all public money at any time in the city treasury, not by law or ordinance specifically apportioned or appropriated.
He or she shall report to the council each month, and oftener if required by it, the condition of each fund in the city treasury, and also the receipts and disbursements.
He or she shall make and present a report to the council not later than the ninetieth day following the close of each fiscal year, showing all financial business transactions of the city for the preceding fiscal year.
He or she shall, on or before the first day of May in each year, make and present to the council a report as to the revenue and expenses of the city for the current fiscal year, in which he or she shall set forth estimates of (1) the revenue from other sources than taxation; (2) the itemized expenditures; (3) the itemized amounts necessary to be raised by taxation for each fund.
He or she shall perform such other duties as are or shall be required of him or her by this Charter or by the laws of this state and ordinances not in conflict with such Charter.
Editor's note: This section was reenacted by Assembly Concurrent Resolution No. 72, which was approved by the voters of the city at in election held June 7, 1966 (Section 62 was amended, renumbered as Section 68 and placed in Article 10). This section was further amended by the voters of the city on March 26, 1996.