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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))
The city council shall arrange for the making of an audit of the accounts and records of the city at the end of each fiscal year of the city. Such audit shall be made by a qualified accountant or accounting firm to be designated by the city council.
(Prior code § 2.12.270 (Ord. 506 § 13, 1961))