§ 30.38 DIVISION OF ACCOUNTING.
   The head of the division of accounting shall be the commissioner of accounting who shall perform the following duties.
   (A)   Accounts of receipts and expenditures. Keep in proper books a full and accurate account of all the monies received and disbursed by him or her in behalf of the city, specifying the time of receipt and disbursement, from whom received and to whom disbursed and on what account received and disbursed, and how paid.
   (B)   Receive and disburse monies. Receive and have custody of all monies paid to the city including income tax payments, and disburse city monies.
   (C)   Pay city employees. Pay city employees upon presentation of the properly certified payroll.
   (D)   Collect monies and fees due city. Demand and receive all monies and fees owing to the city whenever any person is indebted to the city in any manner, and the means of collection of the debt is not otherwise provided for by law. When any claim shall not be collectible by other methods, report the same to the city attorney for prosecution.
   (E)   Permits and licenses. Issue all permits and licenses except those which are required by ordinance to be issued by a particular department.
   (F)   Monthly report to Finance Director. Make a detailed report to the Finance Director, on the first day of each month, as to the business of his or her office during the month preceding, showing the balance on hand to the credit of the different funds at the time of his or her last report, the amounts received during the month, and on what account, together with such other items and facts as the Finance Director may require.
   (G)   Audit accounts. Examine and audit the accounts of all personnel and departments.
   (H)   Prescribe form. Prescribe the form of financial accounts and reports to be rendered to him or her.
   (I)   Certify contracts. Certify according to law the availability of funds to meet all contracts, agreements, or other obligations for the expenditure of public funds entered into by the city; and no such contract, agreement, or other obligation shall be valid until so certified by him or her.
   (J)   Budget duties. Prepare estimates of revenue, and give other assistance in the preparation of the budget as required of him or her by the Mayor.
   (K)   Financial statements. Transmit to the Mayor, at least monthly, audited statements of cash on hand and of classified unencumbered appropriation balances for the city as a whole, and those other financial statements the Mayor may from time to time require. Keep all departments, boards, commissions, or institutions currently informed of its classified unencumbered appropriation balances.
   (L)   Keep accounts. Keep all general accounts of the city government and of the respective departments, divisions, boards, commissions, and institutions thereof.
   (M)   Custodian of bonds, contracts. Be charged with the custody of the official bonds of city employees, except his or her own, which shall be in the custody of the Mayor, and with the custody of all deeds, mortgages, contracts, judgments, notes, debts, and choses in action. Keep and administer all securities, bonds, or other forms of negotiable instruments owned by or belonging to the city.
   (N)   Prepare assessment rolls. Prepare assessment lists and other work in connection with the assessment of property for public improvements and services, and the preparation of all assessment and tax rolls and tax notices.
(1980 Code, § 30.38) (Ord. 3073, passed 2-11-1974)