§ 32.002 DIVISIONS WITHIN DEPARTMENT.
   The Department of Finance shall consist of the following divisions, each headed by an official responsible to the Director of Finance.
   (A)   Purchasing Division. The Purchasing Division shall be headed by a purchasing agent who shall be responsible for the purchase of all equipment and materials that are used by the city in its operations. Such Division shall be responsible for seeing that the best purchase is made on all items so that the taxpayers receive the greatest value on their tax dollars used for purchasing.
   (B)   Accounting Division. The Accounting Division shall be responsible for the payment of all bills incurred by the city, tabulation of sales tax for the city and the filing for refunds of sales tax due the city. This division shall also be responsible for preparing and maintaining all accounting records.
   (C)   Data Processing Division. The Data Processing Division shall be headed by the Data Processing Supervisor. Such division shall provide services to all city departments of a fiscal processing, record keeping, facts interpretation nature, as well as the printing of all checks, payroll and vendor. The division shall also prepare and mail all bills for city services other than tax bills, which are handled by the county under a joint city-county arrangement. The related necessary records shall be compiled and filed in the division which shall also be responsible for utilities meter reading and meter service.
   (D)   Revenue Division. The Revenue Division shall receive and securely keep all monies collected on behalf of the city.
('70 Code, § 2-65)