(A) There is hereby established a Department of Finance, the head of which shall be the Director of Finance who shall be appointed by the City Manager. He shall have knowledge of municipal accounting and taxation and shall have experience in budgeting and financial control. (Special Acts, Ch. 57-1754, § 33) ('58 Code, § 2.21)
(B) The Director of Finance shall have charge of the administration of the financial affairs of the city and shall have authority and be required to do the following.
(1) Compile the current expense estimates for the budget for the City Manager.
(2) Compile the capital estimates for the budget for the City Manager.
(3) Supervise and be responsible for the disbursement of all monies.
(4) Maintain a general accounting system for the city government and each of its offices, departments, and agencies; be in charge of all books for each office, department and agency; keep separate accounts for the items of appropriation contained in the city budget, each of which shall show the amount of the appropriation, the amounts paid therefrom, the unpaid obligations against it, and the unencumbered balance.
(5) Submit to the City Commission through the City Manager a monthly statement of all receipts and disbursements in sufficient detail to show the exact financial condition of the city.
(6) Prepare for the City Manager, as of the end of each fiscal year, a complete financial statement and report.
(7) Collect all taxes, special assessments, license fees, 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.
(8) 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 in those depositories designated by resolution of the City Commission, subject to the requirements of law as to surety and the payment of interest on deposits. All interest shall be the property of the city and shall be accounted for and credited to the proper account.
(9) Have custody of all investments and invested funds of the city government, or in possession of the 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 revenue certificates for transfer, registration, or exchange.
(10) Verify prior to purchase that sufficient funds are available in the appropriate account for all requested materials, supplies, equipment, goods, services, or contract payments and encumber the amounts authorized.
(11) Verify compliance with § 32.39, competitive bidding, as to all purchase orders or contracts issued by the Purchasing Division of the General Services Department. Compliance shall be evidenced in writing by the General Services Director or designated alternate stating either that competitive bidding procedures have been complied with or that the procedures have been waived and stating the reasons for the waiver.
(12) Approve before payment all bills, invoices, purchase orders, and other claims for correctness, and for certification that the materials, supplies, equipment, goods, or services enumerated have been received or rendered. Certification of these facts shall be made by centralized receiving personnel in accordance with procedures established by the General Services Director, or alternatively, by individuals who have been given expenditure authority by the department head for the division or section within the division which ordered the materials, supplies, equipment, goods, or services.
(13) Prepare and approve checks for the payment of the payroll and other lawful claims after receipt of authorized documents from the Personnel Department and other authorizing divisions or departments.
(14) Approve as within the budget all proposed expenditures. 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.
(15) Require reports of receipts and disbursements from each receiving and spending agency of the city government to be made at those intervals he may deem expedient.
(16) Prescribe the forms of receipts, vouchers, bills, or claims to be used by all the offices, departments, and agencies of the city government.
(17) Purchase in the name of the city outstanding bonds of the city upon making a determination that the price at which the bonds are offered to the city is such that a net saving to the city will result from purchase of the bonds in lieu of paying interest thereon to maturity.
(Special Acts, Ch. 57-1754, § 34) ('58 Code, § 2.22) (Ord. 75-21, passed 1-21-75; Am. Ord. 75-47, passed 4-22-75; Am. Ord. 80-51, passed 2-25-80; Am. Ord. 86-22, passed 12-3-85; Am. Ord. 96-29, passed 12-26-95)
Cross-reference:
Taxation and finance, see Chapter 36