2-32-230 Financial reports by officials – Enforcement of compliance.

   The comptroller may request all departments, bureaus, boards, or persons connected with the city government to make such financial reports as he may consider necessary.

   It shall be the duty of the comptroller, whenever any officer shall refuse or neglect to make such statement, or to adjust his accounts whenever required so to do by the city council or the comptroller, or to pay over to the proper officer any monies in his possession belonging to the city, to cause a notice in writing to be served upon such officer and his sureties, demanding a settlement of his accounts forthwith. In case of refusal or neglect of such officer for a period of five days after the service of said notice to make a settlement and pay over all monies, the comptroller shall report such officer to the mayor, who shall immediately remove him or cause him to be removed from office. Proceedings for the recovery of any monies due the city shall be at once instituted against such officer and his sureties.

(Prior code § 7-23)

2-32-240 Fines imposed through humane societies and other groups.

   All fines paid in money which are imposed through the agency of any humane society (or society for the prevention of cruelty to animals and children) under the provisions of this Code, shall, when collected, be transferred by the comptroller to the credit of such societies to be applied to their support, and all fines imposed through the agency of any special policeman appointed on the application of such society shall be regarded as imposed through the agency of such society; provided, however, that such society shall be incorporated under and by virtue of the laws of the state.

(Prior code § 7-24)

ARTICLE III. WORKING CAPITAL FUNDS (2-32-250 et seq.)

2-32-250 Establishment and use.

   Working capital funds heretofore established or which may be established hereafter shall be maintained and used subject to the conditions and limitations hereinafter provided and to such other conditions and limitations as may be provided in the annual appropriation ordinance for each of the working capital funds. On and after January 1, 1981, no working capital fund or account shall be established except by ordinance.

(Prior code § 7-24.1)

2-32-260 Department accounting duties – Inventories.

   The department controlling the activities of any working capital fund shall keep books of accounts and records as will reflect the true status and operations of the fund under such forms and methods as shall be prescribed by the city comptroller. A perpetual inventory record of stock shall be maintained showing quantities received, issued and on hand at all times and the prices therefor. The inventory record shall show the written authority upon which all entries therein are made.

(Prior code § 7-24.2)

2-32-270 Financial statements.

   Financial statements consisting of a balance sheet as of the end of each calendar year and a statement of operation of the working capital fund shall be prepared by the controlling department under direction of the city comptroller and be forwarded by the comptroller to the committee on finance of the city council at the close of each fiscal year.

(Prior code § 7-24.3)

2-32-280 Inventory requirements.

   A physical inventory shall be made by the controlling department of the stock on hand in the working capital fund at least once each year and any variations of the physical count and the book inventory record shall be recorded in the inventory record upon authority of the head of the department subject to the approval of the comptroller.

(Prior code § 7-24.4)