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The Auditing Department shall be under the charge of a City Auditor who shall be appointed by the Mayor, and hold Office, subject to the Civil Service laws and rules and who shall have the custody of all notes, securities, bonds given for the faithful performance of a contract, contracts and other agreements to which the city is a party and for which no other provision is made, and of all bonds to the city other than the Auditor’s; shall keep a register of the dates, amounts and sureties on all such bonds, and notify the Mayor whenever any such bond expires, or whenever he or she is of the opinion that it is impaired by the insolvency or other disability of a surety; shall keep a complete set of books, wherein shall be entered the amount of each specific appropriation and each amount that has been expended on account of such appropriation; shall cause the accounts of the several Boards, Officers, Agencies and Departments to be regularly examined annually by competent experts at such times as the Mayor shall approve; shall notify the Mayor whenever the expenditures of a Department seem to him or her to be in excess of a proper monthly ratio of its appropriation; shall, when any appropriation of a Department has been wholly expended, immediately make a report of that fact to the Department and to the Mayor; shall have the custody of all bonds and certificates of indebtedness, and the coupons thereof, issued by the city, after they have been paid and delivered to him or her by the Collector-Treasurer; shall direct to the Collector- Treasurer all necessary drafts, checks or other orders for the payment of money, in such form as the Mayor shall approve, and forthwith upon completion of each such examination of accounts, file one copy of his or her report thereof with the City Clerk, who shall keep the same open to public inspection during regular business hours; shall keep a registry of, and sign with the Collector-Treasurer, countersigned by the Mayor, all bonds and certificates of indebtedness of the city issued by the Collector-Treasurer; and shall, if elected, serve as Secretary of the Board of Commissioners of Sinking Funds.
(Ord. August 2, 1824; St. 1909 c. 486 §§ 23 - 25; Ord. 1965 c. 2 § 15; Rev. Ord. 1961 c. 6 § 1; Ord. 1974 c. 10; CBC 1975 Ord. T6 § 1; CBC 1985 6-1.1)
Cross-reference:
Ord. ss 6-3.6
The Auditor shall, immediately on receiving any bond of the city from the Collector-Treasurer, deliver to him or her a check or other order for the payment of the same; and shall, on the days of receiving executions or coupons from the Collector-Treasurer, deliver to him or her a draft for the total amount of the executions, coupons and interest paid by the Collector-Treasurer to such days.
(Rev. Ord. 1961 c. 6 § 2; CBC 1975 Ord. T6 § 2; CBC 1985 6-1.2)
Cross-reference:
Ord. ss 6-3.5; ss 6-3.8
The Auditor shall, within 48 hours after the close of the period covered by any payroll, and after examination thereof, if found correct, approve the same, and shall deliver to the Collector-Treasurer a draft to pay the amount so approved; shall at any time, on receiving a proper certificate from the Officer or Board in charge of a Department, deliver to the Collector-Treasurer a check or other order to pay the amount due any person in that Department leaving the service of the city.
(Rev. Ord. 1961 c. 6 § 3; CBC 1975 Ord. T6 § 3; CBC 1985 6-1.3)
Cross-reference:
Ord. ss 5-5.27, 5-5.28, 5-5.29; Ord. ss 6-3.8, ss 6-3.12
(A) The Auditor shall examine every bill and demand rendered against the city or the county and shall ascertain whether the following facts exist.
(1) Such bill or demand has been incurred by some person duly authorized.
(2) Funds appropriated for the purpose are on hand in sufficient amount for the payment of such bill or demand.
(3) The clerical computations involved in such bill or demand are correct.
(4) The certificate prescribed by Subsection 5-5.27 has been furnished.
(B) If the Auditor finds that all of said facts exist, he or she shall make an appropriate notation on the bill or demand and forthwith forward the same to the Collector-Treasurer for payment, and, as soon thereafter as conveniently may be, shall draw a draft upon the Collector-Treasurer for the payment of such bill or demand. If the Auditor finds that any of such facts does not exist, he or she shall return the bill or demand with his or her objections to the person submitting the same.
(Ord. 1949 c. 9 § 2; Rev. Ord. 1961 c. 6 § 4; CBC 1975 Ord. T6 § 4; CBC 1985 6-1.4)
Cross-reference:
Ord. ss 5-5.27; Ord. ss 6-3.5, ss 6-3.8; Ord. ss 6-3.1; Ord, ss 11-6.37
The Auditor, at the close of each month, shall charge as an expenditure of a Department the transaction, act or neglect of which caused a claim or suit, the amount paid in settlement, or on execution, therefor, unless provision is made for such payment out of some other appropriation; shall charge the amount of every bill allowed by him or her for printing or binding furnished any Department by the Purchasing Agent during such month, except city documents, to the appropriation for the Department to which the same was furnished, and shall credit such amount to the general revenue of the city; and shall charge to the appropriation for each Division of the Public Works Department, or to the appropriation for any special work, the amount of all bills for materials, tools or machinery furnished for such Division, or for such work, by other divisions of said Department, and shall credit such amount to the general revenue of the city, unless such materials, tools or machinery have been furnished by the water service, in which case the amount charged shall be credited to the water income.
(Ord. 1953 c. 8 § 11; Rev. Ord. 1961 c. 6 § 6; CBC 1975 Ord. T6 § 6; CBC 1985 6-1.6)
Cross-reference:
Ord. ss 5-5.26, ss 5-5.33; Ord. ss 11-6.29
The Auditor shall, immediately after the first day of every month, make to the Mayor and, prior to its fourth regular meeting of every month, to the City Council, a report showing the amounts of the several appropriations, the amounts of all drafts on account of each appropriation made during the month preceding, the amounts of such drafts made since the beginning of the financial year and the balance of such appropriation remaining subject to draft.
(Rev. Ord. 1961 c. 6 § 7; Ord. 1972 c. 11 § 2; CBC 1975 Ord. T6 § 7; CBC 1985 6-1.7)
Cross-reference:
Ord. ss 2-7.3; Ord. ss 5-5.31
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