2-32-320 Charges for materials or services – Basis.

   The charges for materials or services furnished through any working capital fund shall be, in general, on the basis of cost to the working capital fund, which cost shall include overhead or indirect charges on a percentage basis or in the rates charged. Any charges for expense included in a warrant for collection, the cost of which is not borne by the working capital fund, shall be credited to the proper fund or accounted for separately. The overhead or indirect expense chargeable shall be on a percentage basis or on the basis of rates set forth for the working capital fund in the annual appropriation ordinance, except when otherwise directed by the city council.

(Prior code § 7-24.8)

2-32-330 Reimbursement of charges.

   The working capital fund shall be promptly reimbursed for all materials and services furnished. Warrants for collection shall be issued promptly upon the completion of a job or the furnishing of services or the delivery of materials, or for partial completion of jobs at the close of payroll periods. Such warrants shall be vouchered immediately by the receiving department and charged against the proper appropriation account or the special cash deposit, as the case may be. Warrants for collection not vouchered within 15 days after receipt by the department shall be vouchered by the comptroller after notice to the head of the department of intention so to do.

(Prior code § 7-24.9)

2-32-340 Credits to other funds.

   Any materials, supplies, equipment or other property, including salvaged material, transferred to a working capital fund, shall be charged thereto and credited to the proper fund, account or job at their fair value as determined by the controlling department head and subject to the approval of the comptroller.

(Prior code § 7-24.10)

ARTICLE IV. PAYMENT OF CURRENT OBLIGATIONS (2-32-350 et seq.)

2-32-350 Warrants, checks and electronic funds transfers – Form and signature.

   (a)   The mayor shall sign all warrants drawn upon the treasurer; and warrants shall be countersigned by the comptroller. Each warrant shall state the particular fund or appropriation to which the same is chargeable and the person to whom payable. No money shall be paid otherwise than upon warrants so drawn, except as provided otherwise in subsection (b).

   (b)   Notwithstanding any provision of this Code to the contrary, whenever the payment of city funds is required or authorized by warrant drawn upon the treasurer, signed by the mayor and countersigned by the comptroller, such payment instead may be made by an electronic funds transfer or by a check that is drawn upon the appropriate city depository. The check shall be signed by the mayor and countersigned by the comptroller.

(Prior code § 7-25; Amend Coun. J. 11-5-03, p. 9539, § 1)

2-32-360 Investigation of vouchered claims.

   Upon the presentation of any voucher for payment, the comptroller, in his discretion, before issuing a warrant therefor, is hereby authorized to cause to be made an inspection and examination of the article supplied and work and labor performed, whether by written contract or otherwise, as well as any items appearing in any such voucher, for the purpose of ascertaining that such items, or any of them, are correct and the price and quality of the labor or service performed and the price, quality and amount of goods, wares and merchandise represented by such voucher, are fair and just and in accordance with the terms of the written contract, if any there be, and that all requirements and obligations, expressed or implied, pertaining thereto, have been complied with. For any such examination and inspection, all departments, bureaus, boards and persons having supervision of work and labor or the purchasing of supplies or material to be paid for by the city, are hereby directed to render such assistance to the comptroller as may be necessary, to determine the price, quality and character of the work and labor performed, material supplied, or the faithful performance of contracts. If upon any such inspection and examination by the comptroller any irregularities are discovered, the comptroller shall report such irregularities to the city council.

(Prior code § 7-26)

2-32-370 Warrants – Cancellation conditions and procedures.

   Whenever any warrant drawn upon the treasurer remains in the hands of the comptroller uncalled for, or any warrant which has been delivered by the comptroller to the payee thereof, remains outstanding and unpaid, during a period of two years from and after the last day of the fiscal year in which such warrant was drawn, the comptroller may, in his discretion, cancel such warrant and credit the fund against which such warrant was drawn. The comptroller shall maintain a register of the warrants so canceled and shall notify the treasurer of the cancellation of such warrants as have been delivered to the payees thereof, and the treasurer shall withhold payment upon such warrants if presented for payment.

   Whenever any warrant drawn against a special deposit or special fund shall be canceled, the amount thereof shall be withdrawn from such special deposit or special fund and shall be placed in the corporate fund, except that in case the said special deposit or special fund was created for the security of payments accreditable to the water fund, the amount of the warrant canceled shall be placed in the water fund.

   Provided, however, that nothing in this section contained shall be deemed to authorize the cancellation of any warrant for the payment of any rebate out of any fund derived from any special assessment or special taxation, except in the manner provided by statute.

(Prior code § 7-27)