(A) The Comptroller shall perform all additional duties and have all additional powers as the Council may by ordinance or resolution confer upon him or her.
(B) The Comptroller shall have the following duties:
(1) The City Council shall approve or reject bills only after they have been audited by the Comptroller. Audited bills may be submitted separately, or a register of audited bills may be submitted to the City Council for approval or rejection with the affidavit of the comptroller attached certifying as to the accuracy of the demands and the availability of funds for payment;
(2) The Comptroller shall countersign city warrants. No warrant shall be valid without the Comptroller’s signature;
(3) The Comptroller shall certify or approve attendance records of other officers and employees of the city;
(4) The Comptroller is the accounting officer of the city and shall maintain records readily reflecting the financial condition of the city;
(5) The Comptroller shall be responsible for city expenditures, including the certification of the availability of funds to pay the expenditures, the determination of whether funds are being expended according to budget requirements and City Council directions and the quoting of expenditures according to the budget provisions;
(6) The Comptroller shall exercise continuous scrutiny of the expenditures and revenues in conformance with the approved budgetary requirements and budget accounting and shall be in charge of transferring of moneys within a fund to prevent over-expenditures of accounts and transferring moneys from fund to fund where approved by the City Council; preparation of monthly budget reports by fund, by character and object, classification for use of city department heads and the City Council; and schedule and attend budget hearings to assist the City Council and city department heads in budgetary matters;
(7) The Comptroller shall administer the daily financial transactions of the city; receive all revenue consisting of cash, checks and money orders; issue cashier’s receipts for moneys received; determine proper revenue coding classifications for all revenue in accordance with established chart of accounts and daily record revenue in the subsidiary revenue ledger;
(8) The Comptroller shall receive all bills of the city, audit and determine their validity; certify as to the availability of funds; determine proper expenditure coding in accordance with the established charts of accounts and budget requirements; supervise the preparation of warrant and warrant registers and record in the subsidiary expenditure ledger;
(9) At the close of each month the Comptroller shall post revenue and expenditures to the General Fund ledger and monthly and year to date totals. The fund balances are to be verified with the City Treasurer’s fund balances monthly and must agree;
(10) The Comptroller shall prepare monthly reports for management and the City Council which include:
(a) Comparative state of estimated and actual revenues and expenditures;
(b) Monthly report of appropriations, encumbrances, expenditures and unencumbered balances; and
(c) Combined fund balance sheet;
(11) Supervise the preparation of the payroll and payroll registers; prepare and certify all reports to other governmental agencies relating to payroll activities; and prepare and certify all other monthly, quarterly and annual reports to the state and other governmental agencies;
(12) Establish accounting records, establish a central purchasing office and create and maintain active and inactive files for the transaction of city business;
(13) The Comptroller shall be available to the City Council and its individual members for consultation and advice at all reasonable times;
(14) Encourage the use of efficient planning, budgeting, auditing, reporting, accounting and other fiscal management procedures in all aspects of city government;
(15) Encourage the full use of computer capabilities in all matters relating to the budget;
(16) Make spot checks and examinations on all financial books, records and data stored in computers relating to city finance and relating to any money collected, managed or held by the city;
(17) Obtain information necessary to carry out the duties of the office from all city officers, employees, boards and commissions;
(18) Make estimates and recommendations concerning anticipated revenues and anticipated expenditures;
(19) Establish procedures to monitor expenditures to make sure expenditures stay within the budget;
(20) The Comptroller shall deposit and invest the funds of the city, which investments shall be made in accordance with the requirements of the Illinois Public Funds Deposit Act (ILCS Ch. 30, Act 225, §§ 0.01 et seq.), the Illinois Public Funds Investment Act (ILCS Ch. 30, Act 235, §§ 0.01 et seq.) and the ordinances and resolutions of this city.
(Ord. 2001-2, passed 3-12-01)