2-32-097 Succession – Transfer of powers.

   The comptroller and the department of finance shall assume all rights, powers, duties, obligations and responsibilities of the former director and department of revenue. The comptroller shall succeed to the rights and duties of the former director of revenue under existing contracts, agreements or other programs. Any matter pending before the director or department of revenue as of January 1, 2012 shall be continued under the jurisdiction of the comptroller and the department of finance. All books, records, papers, documents, property, real and personal, unexpended appropriations and pending business in any way pertaining to the rights, powers, duties, obligations and responsibilities transferred to or vested in the director or department of revenue shall be delivered and transferred to the comptroller and the department of finance. All rules or regulations issued by the former director or department of revenue, in effect as of January 1, 2012, shall remain in effect until amended or repealed by the comptroller.

(Added Coun. J. 11-16-11, p. 13798, Art. I, § 2)

2-32-098 Effect of transfer on prior actions.

   The transfer of the powers and functions from the director of revenue and the department of revenue to the comptroller and the department of finance shall not affect any act done, ratified or confirmed, or any right accrued or established, or any action or proceeding had or commenced in a civil, administrative or criminal cause before such transfer takes effect, but such actions or proceedings may be prosecuted and continued by the comptroller or applicable department having jurisdiction of the subject matter to which such litigation or proceeding pertains.

(Added Coun. J. 11-16-11, p. 13798, Art. I, § 2)

ARTICLE II. FINANCIAL ACCOUNTS AND REPORTS (2-32-100 et seq.)

2-32-100 Fiscal and municipal year.

   The fiscal year and the municipal year of the city shall commence on the first day of January in each year.

(Prior code § 7-12)

2-32-105 Fund appropriation ordinances – Effective date.

   Notwithstanding any contrary provision of state law or prior ordinance, an ordinance appropriating funds for use by the city or any of its agencies shall take effect upon its passage and approval by the mayor. Approval by the mayor may be in any manner authorized in Article 3 of the Illinois Municipal Code, as amended.

(Added Coun. J. 12-9-92, p. 24273)

2-32-110 Accounting system – Auditing and reports.

   The books of account and all other public records and documents of the city relating to the finances shall conform to the classification of standard accounts established by the comptroller in an official manual of accounting which shall be published and kept always on file in the office of the comptroller. Appropriations made under any of the general classifications set forth in said official manual of accounting shall be deemed to be for the items in detail as set forth in said manual. The comptroller shall have power to establish subsidiary and supporting groups of standard accounts as he may deem expedient.

   All departments, bureaus, boards, officers and persons connected with the city government shall adopt and put into effect the system of accounting and auditing provided for, and are hereby required to make their reports and accounts conform to the classification herein provided for or as the same may hereafter be changed by the comptroller in conformity with the power conferred on him, and are also required to use the books and forms prescribed by the comptroller.

(Prior code § 7-13)