The Department of Finance shall be organized into a Division of the Treasury, a Division of Accounting, a Division of Data Processing, a Division of Tax Collection, a Division of Central Purchasing, and such other divisions as the Council may prescribe.
The Division of the Treasury shall be responsible for the custody, investment and disbursement of all funds of the Merged Government in accordance with the procedures and standards established by the Council.
The Division of Accounting shall be responsible for the maintenance of a general accounting system for the Merged Government, including auditing and cost control records and procedures, pre-auditing procedures for all claims on the funds of the Merged Government, and a current audit of all cash receipts received and due the Merged Government.
The Division of Data Processing shall provide all computer and other data processing services required by the Department of Finance and such other departments, agencies, boards and commissions as may be authorized or required to use such services.
The Division of Tax Collection shall be charged with the collection of all income, revenues and moneys due the Merged Government. The County Sheriff, elected under the Constitution and laws of Kentucky shall continue to collect all taxes levied by the Merged Government which are to be collected under law by County Sheriffs. All taxes collected by the Sheriff shall be filed with the Director of the Division of Tax Collection. The Director of the Division of Tax Collection shall be responsible for collecting all taxes levied by the Merged Government not covered by the law pertaining to the tax collection duties of the County Sheriff. All receipts of said division shall be forwarded, under procedures established by the Council, to the Division of the Treasury for custody and deposit.
The Division of Central Purchasing shall be responsible for making all purchases for the Merged Government, its departments, agencies, divisions and such boards and commissions as the Council may direct. Said division shall administer a system of centralized purchasing best suited to obtain the greatest economic savings and value in the procurement of all necessary supplies, materials, equipment, contractual services, insurance and surety bonds, and such other items as may be prescribed by the Council.
Annotation—The duties of the division of tax collection may be satisfied by a contract with an outside agency. Jacobs v. LFUCG, supra, at 14. The tax collection duties of the sheriff have been contracted to the Urban County Government pursuant to an annual purchase of service agreement.