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Cash revolving funds for departments are hereby continued or established in such amounts as have been or may be specifically appropriated or made available to each to be used in connection with the operations of the respective departments for making cash change, for making petty cash purchases and for disbursements which cannot be conveniently made by warrants or checks drawn by the Controller upon the Treasury of the City and County.
Such petty cash purchases and disbursements shall be for purposes and within funds available in the appropriations from which said revolving fund claims are to be reimbursed; and shall be in conformity with applicable rules and regulations prescribed by the Purchaser of Supplies and the Controller.
(Added by Ord. 17-62, App. 1/17/62; amended by Ord. 298-97, App. 7/25/97)
Expenditures may be made from departmental revolving funds for such classes of transactions as may be in writing recommended by the department head, approved by the Mayor or Mayor’s designee (provided that the designee is not department head of the department concerned), board, or commission, if any, and specifically concurred in by the Controller.
The terms "cash revolving fund," "departmental revolving fund," and "revolving fund," in either the singular or plural, as used in this Article XV, shall include any subdivisions of any revolving fund.
(Added by Ord. 17-62, App. 1/17/62; amended by Ord. 36-16, File No. 151241, App. 3/25/2016, Eff. 4/24/2016)
The department head, board, or commission, with the concurrence of the Controller, may authorize such subdivisions in any revolving fund as will effect the most efficient operation thereof; provided, however, that all amounts for other than cash change and petty cash purposes shall be maintained in banks or a bank designated by the Treasurer. Withdrawals from such banks shall be made by checks signed by at least two representatives designated by the department head, board or commission. A duplicate copy of the monthly bank statement shall be sent directly from the bank to the Treasurer.
(Added by Ord. 17-62, App. 1/17/62; amended by Ord. 298-97, App. 7/25/97; Ord. 36-16, File No. 151241, App. 3/25/2016, Eff. 4/24/2016)
The head of the department for which a revolving fund has been provided in Section 10.132 shall be responsible for the full amount of the revolving fund for his or her department.
(Added by Ord. 17-62, App. 1/17/62; amended by Ord. 298-97, App. 7/25/97; Ord. 36-16, File No. 151241, App. 3/25/2016, Eff. 4/24/2016)
The department head, board or commission shall cause a full, true and correct account to be kept of all money received for or disbursed from each revolving fund; and shall, at least once during each month, or such other frequency as may be determined by the Controller, after the continuance or establishment of such revolving fund, cause to be rendered to the Controller a full, true and correct account of all disbursements made from each revolving fund together with proper vouchers supporting the disbursements. Upon his or her approval thereof, the Controller shall draw a warrant in favor of the related revolving fund for the aggregate of the disbursements as approved by himself or herself.
(Added by Ord. 17-62, App. 1/17/62; amended by Ord. 298-97, App. 7/25/97)
The supporting vouchers for any disbursement from any revolving fund, which disbursement has been disapproved by the Controller as in his or her opinion, acting under Section A6.303 of the Charter, not being authorized by law or the rules and regulations as provided for in this Article, shall be returned to the department head involved with a demand, upon such department head, to repay to the related revolving fund, within 30 days of the demand aforesaid, the amount of the disapproved disbursement.
Upon the expiration of the 30 days aforesaid, if the amount of the disapproved disbursement has not been repaid, the Controller shall withhold the amount thereof from any sums due and payable to the department head for the related revolving fund; and in writing notify the City Attorney of the full particulars of the case with a request that the City Attorney take such action as may be necessary to effect the required full repayment. A copy of such notification and request shall be simultaneously submitted to the Board of Supervisors. The Controller and the City Attorney are hereby authorized and directed to proceed as in this paragraph provided.
In the event of termination of service of the department head responsible for the revolving fund, before full repayment thereto has been made as herein above set forth, the Controller shall have the right to withhold from any sums due and payable to the person aforesaid including but not restricted to the person's retirement accumulations or credits until repayment has been made in full.
(Added by Ord. 17-62, App. 1/17/62; amended by Ord. 298-97, App. 7/25/97)
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