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A. Warrants shall be of two types, as follows:
1. Payroll, which shall be used for payment of compensation and salaries of officers and employees and also payroll taxes and other payments computed in connection with preparation of the payroll; and
2. General, which shall be used for payment of other demands against the city.
B. Warrants shall only be issued upon proper supporting documents and when authorized in the manner provided in this chapter, and shall not be made payable to "bearer" or for "cash." Each warrant shall designate the fund out of which the payment is made.
(Prior code § 2.12.190 (Ord. 506 § 9(b), 1961))
General warrants shall not be signed or delivered by the director of finance unless the demands in payments of which they are drawn have been approved for payment by the city council. Such approval may be given by the city council by any of the following methods:
A. By designating in its budget, or by minute order subsequent to the adoption of the budget, specific budgeted items which may be paid without prior audit of the city council; provided, that the director of finance must in each instance attach to the demand his certificate that the demand conforms to the budget;
B. By auditing and approving an individual demand for payment, in which case the approval shall be noted on the demand over the signature of the presiding officer of the meeting at which the approval is given;
C. By auditing and approving for issuance the warrants listed upon a warrant register presented to the city council, in which case the approval shall be noted on the register over the signature of the presiding officer of the meeting at which the approval is given.
(Prior code § 2.12.210 (Ord. 506 § 9(d), 1961))
In any instance where a warrant, either general or payroll, is issued prior to audit by the city council, the demand and supporting documents shall be presented to the city council for audit and approval at the next meeting following the issuance of the warrant. The council's action thereon shall be noted on the demand in the manner provided in Section 3.24.160 with respect to warrants issued after audit.
(Prior code § 2.12.230 (Ord. 506 § 9(f), 1961))
The director of finance shall be responsible for the preparation of the city's payroll. Time reports of all city employees shall be submitted to the administrative officer by, and over the signature of, the department heads, and the administrative officer shall in turn audit and transmit the reports to the director of finance.
(Prior code § 2.12.240 (Ord. 506 § 10, 1961))
The city treasurer shall maintain a petty cash fund in such amount as may be determined from time to time by the director of finance but the maximum amount therein shall not exceed two hundred dollars. Such fund shall be operated on the imprest system and shall be reimbursed monthly from the appropriate fund or funds by a warrant payable to the city treasury. Such fund shall be used only for those disbursements which, because of smallness of amount or other reason, cannot conveniently be made by warrant. Disbursements will be made by the city treasurer from the petty cash fund only upon the receipt of a voucher signed by a department head or the director of finance. All such vouchers shall be prenumbered and issued by the director of finance.
(Ord. 77-9-773 § 2: prior code § 2.12.250 (Ord. 506 § 11, 1961))
The director of finance shall adopt and maintain a system of records and accounts consistent with the provisions of this chapter and of any manual or chart of accounts which the city council shall approve and order adopted as the accounting manual of the city.
(Prior code § 2.12.260 (Ord. 506 § 12, 1961))
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