§ 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
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)
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)
The Director of Finance shall prepare for submission to the Council at its second meeting in each month a summary statement of revenues and expenses for the preceding month, detailed as to appropriations and funds in such manner as to show the exact financial condition of the City and of each department, division and office thereof as of the last day of such month. Financial reports shall also be prepared for each quarter and fiscal year and for such other periods as may be required by the Council.
(Effective November 9, 1931)
There shall be in the Department of Finance a Division of Accounts at the head of which there shall be a Commissioner of Accounts. The Commissioner of Accounts shall be the chief accounting officer of the City. He shall, under the supervision of the Director of Finance, install and maintain accounting procedures in conformity with Section 95 of this Charter. He shall appoint all bookkeepers and other employees charged with keeping books of financial account in all departments and offices of the City; and, whenever practicable, such books and accounts shall be kept in his office. He shall require that daily report be made to him by each department and office showing the receipt of all moneys and the disposition thereof.
(Effective November 9, 1931)
Upon the death, resignation, removal or expiration of the term of any officer of the City, the Commissioner of Accounts shall cause an audit and investigation of the accounts of such officer to be made and shall report to the Mayor. In case of death, resignation or removal of the Commissioner of Accounts, the Mayor shall cause an audit to be made of his accounts. If, as a result of any such audit, an officer be found indebted to the City, the Commissioner of Accounts, or other person making such audit, shall immediately give notice thereof to the Mayor and the Director of Law and the latter shall forthwith proceed to collect such indebtedness.
(Effective November 9, 1931)
There shall be in the Department of Finance a Division of the Treasury which shall be in charge of the City Treasurer, who shall be the custodian of all public money of the city and all other public money coming into his hands as City Treasurer. The City Treasurer shall keep and preserve such moneys in the place or places determined by ordinance or by the provisions of any law applicable thereto.
(Effective November 9, 1931)
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