ARTICLE A. GENERAL FINANCIAL ADMINISTRATION

SECTION:

4-1A-1: Uniform Fiscal Procedures Act

4-1A-2: Finance Officer; Appointment

4-1A-3: Budgetary Expenditures; Authority

4-1A-4: General Duties, Regulations And Requirements

4-1A-5: Use Of General Fund Monies Repaid From Tax Increment

4-1A-6: Debts Owed City

4-1A-7: Claims Against City; Risk Management Committee

4-1A-8: Nondepartmental Accounts Within The General Fund

4-1A-1: UNIFORM FISCAL PROCEDURES ACT:

   A.   Financial Reporting Procedures: The accounting, budgeting and financial reporting procedures of the city shall be in accordance with the uniform fiscal procedures act, Utah Code Annotated title 10, chapter 6, or any successor provisions.

   B.   Departments; Authority: For the purposes outlined in the uniform fiscal procedures act, a department shall be those departments outlined in the city administrative code 1 , and shall also include the office of the mayor, the office of the city council, the city attorney's office and any other office outlined in the administrative code which is provided with a separate departmental budget under the adopted city budget. The heads of such offices shall have the same budgetary authority as department directors.

(1979 Code § 3.02.010; Ord. 94-31, 7-26-1994)

 

Notes

1	1. See title 2, chapter 4 of this code.

4-1A-2: FINANCE OFFICER; APPOINTMENT:

The mayor shall appoint, with the advice and consent of the city council, a finance officer who shall perform the financial duties and responsibilities of the finance director as established by state law. The finance officer shall be bonded as required in title 2, chapter 5 of this code.

(1979 Code § 3.02.020; Ord. 94-31, 7-26-1994)

4-1A-3: BUDGETARY EXPENDITURES; AUTHORITY:

   A.   Director Of Management Services: The director of management services may approve:

      1.   Payroll checks, prepared in accordance with the pay plan;

      2.   Payroll related expenses;

      3.   Routine, nondepartmental expenditures for the daily operations of the city, such as utility bills, rents, building and grounds maintenance, supplies and materials;

      4.   Payments on city approved contracts; and

      5.   Capital improvement expenditures authorized by the city council under the capital improvement fund adopted for the current fiscal year.

   B.   Department Directors: Department directors may approve any expenditure of funds, not exceeding thirty thousand dollars ($30,000.00), which is authorized under the approved budget for their respective departments. A department director may authorize a division manager, officer or employee within the department, to approve such departmental expenditures by filing a letter of certification identifying the division manager, officer or employee and describing the type of expenditures and the dollar limit amount for any one expenditure; provided that any officer or employee who is not a division manager may only be authorized to approve expenditures not exceeding one thousand dollars ($1,000.00). Any departmental expenditure exceeding thirty thousand dollars ($30,000.00) shall be approved by the mayor or the chief administrative officer, if so designated by the mayor.

   C.   Mayor; Budget Officer: The mayor shall have such powers as designated to the "budget officer" under the uniform fiscal procedures act and may designate an officer of the city to act as the budget officer in the mayor's absence.

   D.   Office Of City Council: The executive director of the city council may approve any expenditure of funds, not exceeding thirty thousand dollars ($30,000.00), which is authorized under the approved budget for the city council office. The executive director may authorize other council staff to approve expenditures under five hundred dollars ($500.00) by filing a letter of certification with the finance officer identifying the authorized staff and describing the type of expenditures and the dollar limit amount which may be approved by the applicable staff person. Any expenditure exceeding thirty thousand dollars ($30,000.00) shall be approved by the chair of the city council. Transfers of unencumbered or unexpended appropriations from one expenditure account to another, within the departmental budget approved for the office of the city council, shall be approved by the chair of the city council.

(Ord. 2011-24, 4-26-2011)

4-1A-4: GENERAL DUTIES, REGULATIONS AND REQUIREMENTS:

   A.   Procedures For Accounting Principles: The director of management services shall establish procedures and practices, based on good and sound accounting principles, to promptly receive, record and account for all money collected by any city office.

   B.   Fees Collected; Accountability: All elective and appointive officers shall be strictly accountable for all fees and monies collected by or paid to them or to any deputy or assistant in their respective departments. Monies collected within any department or office shall be deposited with the city treasurer on a daily basis.

   C.   Receipt For Payment Of Fees: Receipts or other evidence of payment shall be issued on forms provided or approved by the city treasurer or his/her designee for all fees and monies paid into the city treasury, consistent with the provisions of Utah Code Annotated section 10-6-142, as amended, or any successor statute.

   D.   Recordkeeping: It shall be the duty of every employee or officer who is authorized to receive any fees for official services, or who makes any collections, to keep a record, such as a cash register tape, receipt book or cash ledger, on which shall be entered an exact and full account, in detail, of all fees, commissions, compensations or collections of whatever nature or kind, with the date collected, the name of the payor (except where a cash register tape is used), and the nature of the collection in each case, except where the mayor shall determine that such records or particular informational items are impractical or unnecessary.

(1979 Code §§ 3.02.040, 3.02.050, 3.02.060, 3.02.070; Ord. 94-31, 7-26-1994)

4-1A-5: USE OF GENERAL FUND MONIES REPAID FROM TAX INCREMENT:

All tax increment monies which are paid to the general fund to reimburse the general fund for debt incurred in any district shall be placed in a specific revenue account within the capital improvements plan fund and shall be used for specific capital projects authorized in the budget to receive tax increment funding; except that all or a portion of such monies may be allocated as part of the city budget for contractual obligations of the city with Weber County and Weber State University regarding the David Eccles Conference Center and the Peery's Egyptian Theater.

(1979 Code § 3.02.080; Ord. 97-57, 6-25-1997, eff. 7-1-1997)

4-1A-6: DEBTS OWED CITY:

   A.   Reporting Required: When any proper charge against any person in favor of the city becomes known to any city official or employee, the officer or employee must immediately report the same to the city treasurer.

(1979 Code § 3.04.010; amd. Ord. 94-52, 10-25-1994)

   B.   Duties Of City Treasurer: The city treasurer shall keep a record of all such notices of indebtedness and shall mail to the debtor a statement or a bill for the sum, directing that the amounts due thereon be paid, and he shall use all reasonable efforts to collect the same.

(1979 Code § 3.04.020; amd. Ord. 94-52, 10-25-1994)

   C.   Delinquent Accounts; City Attorney Authority: The City Treasurer shall refer all delinquent accounts not paid within a reasonable time to the City Attorney who shall take such action as he or she deems appropriate to effect the collection of all such claims. The City Attorney will adopt guidelines for the disposition of debts owed to the City which have no reasonable expectation of being collected; provided, that any debt exceeding ten thousand dollars ($10,000.00) may not be written off as uncollectible unless and until reviewed and approved by the Mayor.

(1979 Code § 3.04.030; amd. Ord. 94-52, 10-25-1994)

   D.   Payment Procedures; Returned Checks Or Drafts; Service Charge: All monies owed to the City under contract, license fees, assessments, fines, forfeitures or any other payments due by any party shall be paid to the City in legal tender of the United States of America; provided however, that the Mayor may authorize City agents and employees to accept checks, drafts or bills of exchange in payment, if the tendering party agrees to pay a service charge adopted in Chapter 6 of this Title on such checks, drafts or bills of exchange which are dishonored or returned to the City for any reason whatsoever, which charge shall be in addition to remedies available under State law if suit is commenced. The tendering party shall be deemed to have agreed to the foregoing service charge by issuing such check, draft or bill of exchange. However, where convenient and where such checks or drafts are accepted as a matter of course, the City departments are directed to post a sign or other written notice to advise the other party of such charge at the place where the check, draft or bill of exchange is tendered. All City agents or employees receiving payment on behalf of the City are directed and required to receive payments strictly in accordance with this subsection.

(1979 Code § 3.04.040; Ord. 94-52, 10-25-1994; amd. Ord. 98-43, 6-16-1998, eff. 7-1-1998)