SECTION 712. ACCOUNTING SYSTEM.

   The City Manager shall direct the establishment and supervise the maintenance of a uniform system of accounting applicable for all departments and other agencies of the city, conforming to modern accepted practices of municipal accounting, which shall be adequate to account for all monies on hand and for all income and expenditures in such detail as will provide complete and informative data concerning the financial affairs of the city and in such manner as will be readily acceptable to audit and review.

SECTION 713. AUTHORIZATION AND CONTROL OF EXPENDITURE.

   No expenditure of city funds shall be made except for the purpose and in the manner specified in an appropriation by the Council. The City Manager shall establish and direct such systems of internal control and audit as the City Manager may find necessary to insure the fulfillment of the purpose of this Section.

SECTION 714. ALL MONEY TO TREASURY.

   All public monies collected by any officer, or employee, of the city shall be paid into the City Treasury, without any deduction on account of any claim for fees, commissions, or any other cause or pretense; and the compensation of any officer, employee, or other person so collecting money, shall be paid by demands upon the Treasury, duly audited as other demands are audited and paid.

SECTION 715. SUITS MUST BE PRECEDED BY DEMAND.

   No suit shall be brought upon any claim for money or damages against the City of Eureka until a demand for the same has been presented as herein provided, and rejected in whole or in part. If rejected in part, suit may be brought to recover the whole. Nor shall suit be brought against said city upon any such claim or demand, if the same shall be in whole approved and audited as provided herein; provided, that nothing herein contained shall be construed so as to deprive the holder of any demand of his right to resort to a writ of mandate, or other proceedings against the said Council, or any Board, Commission or Committee or officer of said city, to compel it, or him, to act upon such demand or claim, or to pay the same when so audited.

SECTION 716. INDEPENDENT AUDIT.

   The Council shall employ at the beginning of each fiscal year a certified public accountant who shall, at such time or times as may be specified by the Council and at such other times as the certified public accountant shall determine, examine the books, records, inventories and reports of all officers and employees who receive, handle or disburse public funds, and of such other officers, employees or department as the Council may direct. The Council may direct that such certified public accountant may conduct the independent audit throughout the fiscal year and make reports at intervals required by the Council, but a report for the entire fiscal year shall be filed within 210 days after the closing of the books for said fiscal year, and copies of such reports shall be filed with a Council and with the City Manager, and shall be available for public inspection and review.

(Amended by election November 2, 2010)

SECTION 720. OFF-STREET VEHICULAR PARKING.

   The Council is hereby expressly authorized to exercise the powers vested by law in any city to provide off-street vehicular parking facilities and to provide for the financing thereof in whole or in part from revenues derived therefrom.