(A) Creation of office. There shall be a Director of the Department of Financial Services who, under the supervision of the City Manager, shall be charged with the administration of the Department of Financial Services.
('72 Code, § 11½-12)
(B) Qualifications. The Director shall have knowledge of municipal accounting and taxation and shall have had experience in budgeting and financial control.
('72 Code, § 11½-13)
(C) Surety bond. The Director shall provide a bond with such surety and in the amount as the Commission may required by ordinance.
('72 Code, § 11½-14)
(D) Powers and duties. The Director shall:
(1) Supervise and be responsible for the disbursement of all moneys and have control over all expenditures to ensure that budget appropriations are not exceeded;
(2) Maintain a general accounting system for the city government and each of its offices, departments and agencies; keep books for and exercise financial budgetary control over each office, department and agency; keep separate account for the items of appropriation contained in the city budget, each of which accounts shall show the amount of the appropriation, the amounts paid therefrom, the unpaid obligations against it and the unencumbered balance; require reports of receipts from each receiving agency of the city government to be made daily or at such intervals as he may deem expedient;
(3) Submit to the Commission through the Manager a monthly statement of all receipts and disbursements in sufficient detail to show the exact financial condition of the city;
(4) Prepare for the Manager, as of the end of each fiscal year, a complete financial statement and report;
(5) Make all special assessments for the city government, prepare tax maps and give such notice of special assessments as may be required by law;
(6) Collect all special assessments, and other revenues of the city or for whose collection the city is responsible and receive all money receivable by the city from the state or federal government, or from any court, or from any office, department or agency of the city;
(7) Have custody of all public funds belonging to or under the control of the city, or any office, department or agency of the city government, and deposit all funds coming into his hands as provided herein;
(8) Have custody of all investments and invested funds of the city government, or in possession of such government in a fiduciary capacity, and have the safekeeping of all bonds and notes of the city and the receipt and delivery of city bonds and notes for transfer, registration or exchange;
(9) Invest or deposit any and all moneys belonging to the city, and collected and held by the city in accordance with a written investment policy which is to be adopted by resolution of the Commission. The investment policy shall address at a minimum the city's overall investment objectives and the policies established to meet the objectives, authorized investment types, eligible securities dealers and financial institutions and how they are to be selected, and internal procedures established to assure optimum fiscal control and responsibility. The investment policy shall be amended from time to time as needed only by resolution of the Commission.
(10) Approve all proposed expenditure; unless he shall certify that there is an unencumbered balance of appropriation and available funds, no appropriation shall be encumbered and no expenditure shall be made.
(11) Make and keep a list of the outstanding city bonds, to whom issued, for what purpose, when and where payable and the rate of interest they respectively bear; and he shall recommend such action from time to time, to the commission, through the Manager, as will insure the punctual payment of principal and interest on such bonds.
(12) Countersign all contracts relative to the expenditure of funds made in behalf of the city, and certificates of work authorized by the Commission.
(13) Before the levy of any special tax upon property in the city, or in any part thereof, furnish to the Manager, for the information of the Commission, a schedule of all lots and parcels of land which may be subject to the proposed tax or assessment, and which it may be necessary to levy on, which said schedule shall be certified by him, and shall be prima-facie evidence of the facts stated therein, in all cases wherein the validity of such tax assessment shall be in issue; acting upon such schedule, the Commission may, if it deems such special tax legal and just, cause the same to be levied.
(14) Perform such other duties as may be required of him by ordinance or resolution of the Commission or as may be required by the Manager, together with those duties required of city auditors by the general laws of this state applicable to municipalities which are not inconsistent with this code.
(15) Supervise and be responsible for the administration, processing, determination of uses, as well as assessment and collection of fees associated with the provision of local business tax receipts.
(16) Administer the General Accounting Division.
(17) Administer the Community Development Division.
(18) Administer the Treasury Division.
(19) Administer the Utilities Billing Contract.
(20) Collect on liens and to void or waive liens, in whole or in part, with good cause, or to settle liens with proper justification, where the total amount being voided or waived for a single property is no more than $5,000; where the total amount being voided or waived for a single property is no more than $10,000 with the concurrence of the City Manager; or where the total amount being voided or waived is $25,000 with the concurrence of the City Manager and City Attorney. A quarterly report of all such liens voided or waived shall be provided to the City Manager and City Commission.
('72 Code, § 11½-15) (Am. Ord. O-93-21, passed 6-2-93; Am. Ord. O-94-06, passed 2-2-94; Am. Ord. O-94-42, passed 9-21-94; Am. Ord. O-94-69, passed 12-21-94; Am. Ord. O-95-09, passed 2-15-95; Am. Ord. O-95-17, passed 3-15-95; Am. Ord. O-95-67, passed 11-1-95; ; Am. Ord. O-2007-07, passed 4-18-07)
(E) Accounting, supervision and control. The Director shall:
(1) Prescribe the forms of receipts, vouchers, bills or claims to be used by all the offices, departments and agencies of the city government;
(2) Examine and approve all contracts, orders and other documents by which the city government incurs financial obligations, having previously ascertained that moneys have been appropriated and allotted and will be available when the obligations shall become due and payable;
(3) Audit and approve before payment all bills, invoices, payrolls and other evidences of claims, demands or charges against the city government and with the advice of the department of law determine the regularity, legality and correctness of such claims, demands or charges;
(4) Inspect and audit any accounts or records of financial transactions which may be maintained in any office, department or agency of the city government apart from or subsidiary to the accounts kept in his office;
(5) At the end of each fiscal year, and oftener if so required by the Commission or Manager, the Director shall audit the accounts of the several departments, officers and employees, and shall audit all other accounts in which the city may be concerned.
('72 Code, § 11½-16)