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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)
Except as otherwise provided in this Charter, the City Treasurer shall, under the supervision of the Director of Finance, collect, receive and disburse all public money of the City upon warrant issued by the Commissioner of Accounts; and he shall also receive and disburse all other public money, coming into his hands as City Treasurer, in pursuance of such regulations as may be prescribed by the authorities having lawful control over such funds.
(Effective November 9, 1931)
There shall be in the Department of Finance a Division of Purchases and Supplies. The Commissioner of Purchases and Supplies shall make all purchases for the City in the manner provided by ordinance, and shall, under such regulations as may be provided by ordinance and by direction of the Board of Control, sell all property, real and personal, of the City not needed for public use or that may have become unsuitable for use or that may have been condemned as useless by the director of a department. He shall have charge of such store rooms and warehouses of the City as the Council may by ordinance provide.
(Effective November 9, 1931)
The Commissioner of Purchases and Supplies shall sell any City-owned property under such rules and regulations as the Council shall establish; provided, however, that before making any purchase, said Commissioner shall give opportunity for competition under such rules and regulations as the Council shall establish. Supplies required by any department may be furnished upon requisition from the stores under the control of the Commissioner of Purchases and Supplies, and whenever so furnished shall be paid for by the department furnished therewith by warrant made payable to the credit of the store’s account of the Division of Purchases and Supplies. The Commissioner of Purchases and Supplies shall not furnish any supplies to any department unless there be to the credit of such department an available appropriation balance, in excess of all unpaid obligations sufficient to pay for such supplies.
(Effective November 9, 1931)
There shall be in the Department of Finance a Division of Assessments and Licenses. The Commissioner of Assessments and Licenses shall have charge of the preparation and certification of all special assessments for public improvements; the mailing of notices of such assessments to property owners and all other duties connected therewith; the collection of such assessments as are payable directly to the city and the preparation and certification of all unpaid assessments to the County Auditor for collection. He shall issue all licenses and collect all fees therefor and shall pay the same to the City Treasurer in the manner provided by ordinance.
(Effective November 9, 1931)
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