The powers and duties of the Comptroller shall be as follows:
(A) Custody and maintenance of financial books. The right and responsibility for the custody and maintenance of the financial books and records of the city including, but not limited to the following:
(1) General ledgers;
(2) Cash receipts and journals;
(3) Cash disbursements journals;
(4) Purchases journals;
(5) Payroll journals and records;
(6) Revenue and sales journals;
(7) Accounts receivables ledgers;
(8) Accounts payables ledgers;
(9) Customer deposit ledgers;
(10) Bond ledgers.
(B) Performance of duties. The right, power and responsibility to perform, or cause to have performed the following duties:
(1) Receipt and disbursement of city monies;
(2) Receipt of invoices and bills of the city;
(3) Distribution of invoices to department heads;
(4) Receive time sheets from departments;
(5) Prepare a summary of approved invoices, vouchers and payroll for submission to the finance committee, along with these invoices and vouchers for their approval and recommendations to the City Council for payment;
(6) Prepare checks for items approved for payment by the City Council;
(7) File all paid invoices and vouchers;
(8) Maintain copies of contracts, grants, and financial documents and keep records of their status and future cash requirements;
(9) Invoice city customers for services provided including, but not limited to water, sewer and garbage;
(10) Maintain records of bonded and long-term debt plan for their payment on due dates.
(11) Establish and maintain an internal accounting and administrative control system to safeguard the assets of the city.
(C) Reports. The right, power and duty to submit the following reports to the City Council:
(1) Monthly financial statements classifying revenue and expenditures by object and purpose including comparison with the annual appropriation and budget;
(2) Report cash and investment balances as requested by Council;
(3) Submit a report in May of each year estimating the money necessary to defray expenses of the city before the annual appropriations and budget ordinances are prepared;
(4) Other reports that the Mayor and Council may, from time to time, deem necessary.
(D) Duties designated by City Council. Such other duties as may, from time to time, be designated by City Council.
(E) Appointment and compensation.
(1) Notwithstanding anything else herein to the contrary, the rights, powers and duties transferred and/or conferred upon the Comptroller shall not be effective until a Comptroller has actually been appointed by the Mayor and confirmed by the City Council as set for above herein.
(2) The compensation of Comptroller shall be an amount determined by the City Council by ordinance.
(Ord. 1263, passed 8-20-1990)
(F) Other miscellaneous duties and the like. The Comptroller shall also:
(1) General supervision. The Comptroller shall exercise a general supervision over all the city officers charged in any manner with the receipt, collection, or disbursement of corporation revenues, and the collection and return of all such revenues into the city treasury. He or she shall have the charge, custody, and control of all deeds, leases, warrants, contracts, bonds, obligations, vouchers, books, and papers of every kind, the custody of which is not herein given to any other officers.
(1963 Code, § 1-8-11)
(2) Record of bonds. The Comptroller shall keep in his or her office, in a book kept expressly for that purpose, a correct list of all the outstanding bonds of the city, showing the number and the amount of each, for and to whom the bonds are issued; and when any city bonds are purchased, or paid, or canceled, said book shall show the fact; and in his or her annual report he or she shall describe, particularly, the bonds sold during the year, and the terms of sale, with each and every item of expense thereof.
(1963 Code, § 1-8-12)
(3) Account of city revenue. The Comptroller shall open and keep in a neat and methodical manner, a complete set of books in which shall be kept a detailed account of the city revenue, and of each separate fund crediting the same with all receipts or appropriations, and charging it with all warrants drawn thereon, and he or she shall charge each warrant to the fund or appropriation against which it was drawn. He or she shall also keep an accurate account of all debts due from or owing to the city, and shall keep a correct list of all notes or other obligations given by or payable to the city, with the date thereof, the person to whom or by whom payable, the rate of interest, the time and manner in which the principal and interest are payable, and such other particulars as may be necessary to the full understanding thereof. The books, and all other contracts, bonds, deeds, warrants, vouchers, receipts and other papers kept in his or her office, shall be subject to the examination of the Mayor, the members of the Council or any committee.
(1963 Code, § 1-8-13)
(4) Monthly report. It shall be the duty of the Comptroller to make a report to the Council, at the first regular meeting in each month, of the exact condition of each fund or appropriation, setting forth the amount of each fund or appropriation, the total amount which has been used or expended thereof, and the balance, if any, which is subject to be used or drawn upon, and whenever any appropriation or fund is exhausted, the Comptroller shall, without delay, notify the Council thereof, and he or she shall not thereafter draw any warrant against such fund or appropriation until the same shall be renewed.
(1963 Code, § 1-8-14)
(5) Audit of accounts. The Comptroller shall revise and audit all accounts or claims allowed by the Council, and all other accounts in which the corporation is concerned, either as debtor or creditor, where provision for their adjustment is not otherwise made and provided for by law; and upon ascertaining the amount due to any person he or she shall draw his or her warrant in due form upon the Treasurer therefor. But if upon the examination of any such account or claim, he or she shall have reason to doubt its correctness, it shall be his or her duty to submit the same to the Finance Committee for its decision thereon, or else make report thereof to the Council.
(1963 Code, § 1-8-15)
(6) Administering oaths to claimants. In making adjustments and settlements, and for the purpose of ascertaining the true state of any balance or balances due, the Comptroller shall be authorized to require any claimant to file with him or her a statement, in writing, under oath, as to any fact, matter, or thing concerning the correctness of any account, claim, or demand presented against the city.
(1963 Code, § 1-8-16)
(7) Warrant records. The Comptroller shall keep, in a suitable book, an accurate list of all warrants drawn upon the Treasurer, showing the date, number and amount of each, and the name of the person in whose favor drawn; and he or she shall take the receipt of every person for the warrants upon the delivery thereof. All warrants drawn upon the Treasurer shall be signed by the Mayor, and countersigned by the Comptroller, and shall specify therein the particular fund or appropriation to which the same is chargeable, and the person to whom payable; and no money shall be otherwise paid than upon such warrants so drawn. The Comptroller shall preserve all warrants returned to him or her.
(1963 Code, § 1-8-17)
(8) Tax records. The Comptroller shall keep a correct account between the city and the collector of taxes of real and personal property within the city, or any other person or officer authorized to collect delinquent taxes or other money due the city from any source, and such account shall be kept in such a manner that it will show at all times the full amount due the city from any source whatever.
(1963 Code, § 1-8-20)
(9) Annual statement. The Comptroller shall at the first regular meeting of the Council next following the close of the fiscal year make in writing to the Council a full statement of all the receipts and expenditures of the city for the previous year, the bonded indebtedness and other liabilities, and a summary of the delinquent taxes due the city and cause the same to be published in such newspaper as the Council may direct.
(1963 Code, § 1-8-21)
(10) Additional duties. The Comptroller shall, besides the other duties required herein, be the collector of special assessments, and as such shall perform such duties as are required under ILCS Ch. 65, Act 5, § 3-11-25.
(Ord. passed 4-3-1907)
(11) Keeping of records; method; inspection. The Treasurer shall keep his or her books and accounts in such manner as to show with entire accuracy all moneys received and disbursed by him or her for the city, stating from whom and on what account received, and to whom and on what account paid out, and in such way that the books and accounts will exhibit at all times the true financial condition of the city, and in such manner as may be readily investigated and understood; and the same, together with all files and papers of the offices, shall be at all times open to examination by the Mayor, the Clerk, the Finance Committee or any member of the Council.
(1963 Code, § 1-9-7)