The Director of Finance/Taxation shall have charge of the administration of the financial affairs of the City and to that end he shall have authority to and be required to:
(a) Compile estimates of revenues and expenditures for the budget of the Mayor.
(b) (1) Maintain a general accounting system for the City government and each of its offices, departments and agencies.
(2) Supervise the bookkeeping for and exercise financial budgetary control over each office, department, and agency.
(3) Keep separate accounts for the items of appropriation contained in the appropriation ordinance of Council, each of which accounts shall show the amount appropriated, the amounts paid therefrom, the unpaid obligations against it, and the unencumbered balance.
(4) Require reports of receipts and disbursements from each receiving and spending agency of the City government to be made daily or at such intervals as he may deem expedient.
(c) Submit to the Council and to the Mayor at the second regular meeting of Council each month a financial statement showing the receipts, expenditures and balances in each of the funds and accounts of the City for the preceding month, and an appropriation report showing each appropriation, the amount expended against the appropriation for the preceding month, the accumulated total expended for the year to date, and the balance remaining in each appropriation. These reports shall be permanent public records and shall be posted on the City's public posting boards.
(d) At the end of each fiscal year, examine and audit the accounts of all offices and departments of the City and prepare a complete financial statement and report.
(e) Supervise and be responsible for the assessment of all property within the corporate limits of the City for taxation, and make all special assessments for the City government.
(f) Keep an accurate account of all taxes and assessments, of all moneys due to, and all receipts and disbursements by, the City, and of all appropriations made by the Council.
(g) Supervise and be responsible for the preparation of all payrolls, and the payment of all bills and other claims against the City and he shall issue no warrant unless he shall find that the claim is in proper form, correctly computed, and duly approved; that it is due and payable; and that an appropriation has been made therefor.
(h) Supervise and be responsible for the procedure used in the purchase, storage, and distribution of all supplies, materials, equipment, and other articles used by any office of the City.
(i) Prescribe the forms of receipts, vouchers, bills, or claims to be used by all the offices, departments, and agencies of the City government.
(j) Upon death, resignation, removal or expiration of the term of any officer, audit the accounts of such officer. If such officer is found to be indebted to the City, the Director of Finance/Taxation shall immediately give notice thereof to the Council and the Director of Law, and the latter shall forthwith proceed to collect such indebtedness.
(k) Collect all taxes, special assessments, license fees, and other revenues of the City or whose collection the City is responsible, and receive all money accruing to the City from the State, County, or Federal government, or from any office, department or agency of the City.
(l) Have custody of all public funds belonging to or under control of the City government, and deposit all funds in accordance with Section 7.05(f) of this Charter.
(m) Have custody of all investments and invested funds of the City government, or in possession of such government in a fiduciary capacity, and have the safekeeping of all bonds and notes of the City and the receipt of delivery of city bonds and notes for transfer, registration or exchange.
(n) Disburse public funds on the order of any person authorized by ordinance of the Council or by the general laws of the State of Ohio to issue orders therefor.
(o) Prepare a quarterly report and annual account of the funds in his custody for submission to the Council. Sections (k), (1), (m), (n), and (o) shall not take effect or be in force until January 1, 1998.
(p) Perform such other duties consistent with his office as may be required by this Charter, by ordinance of the Council or by the general laws of the State of Ohio.
(Amended November 7, 1995; November 5, 2013)