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Cleveland, OH Code of Ordinances
TITLE VIIA: CLEVELAND NEIGHBORHOOD FORM-BASED CODE
CHAPTER 17 – DEPARTMENT OF FINANCE
§ 94   Director of Finance
§ 95   Accounting Procedure
§ 96   Monthly Financial Statement
§ 97   Commissioner of Accounts
§ 98   Special Audits
§ 99   Division of Treasury
§ 100   Duties
§ 101   Division of Purchases and Supplies
§ 102   Governing Regulations
§ 103   Division of Assessments and Licenses
§ 104   Accounts of Appropriations
§ 105   Payment of Claims
§ 106   Contracts Certified
§ 107   Earmarked Funds
§ 108   Authorization of Contracts
§ 109   When Contracts Void
§ 110   Sinking Fund
§ 110-1   Civil Defense Expenditures
§ 94 Director of Finance
   The Director of Finance shall have charge of the Department of Finance and the administration of the financial affairs of the City, including the keeping and supervision of all accounts; the custody and disbursement of City funds and moneys; the making and collection of special assessments; the issuance of licenses; the collection of license fees; the control over expenditures; the purchase, storage and distribution of supplies needed by the City; and such other duties as the Council may by ordinance require.
(Effective November 9, 1931)
§ 95 Accounting Procedure
   Accounts shall be kept by the Department of Finance showing the financial transactions of all departments and offices of the City. The form of all such accounts and the financial reports rendered to or by the Department of Finance, shall be described by the Director of Finance. The accounts and the accounting procedure of the City shall be adequate to record all cash receipts and disbursements, all revenues accrued and liabilities incurred, and all transactions affecting the acquisition, custody and disposition of values and for making such reports of the financial transactions and conditions of the City as may be required by law or ordinance.
(Effective November 9, 1931)
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