(A) Supervision of Department of Accounts and Finances. The Commissioner of Accounts and Finances shall be Superintendent of the Department of Accounts and Finances and he or she shall have supervision over and be responsible for the proper performance of the Department.
(B) Supervision of records and accounts; inspections; audit. The Commissioner of Accounts and Finances shall have charge of and supervision over all accounts and records of the city and the records and accounts of all officers, boards or departments required to keep or make accounts, records or reports. The Commissioner shall inspect or cause to be inspected all records or accounts required to be kept in any of the offices or departments of the city and shall cause proper accounts and records to be kept and reports to be made. The Commissioner shall audit or cause to be audited, at frequent intervals, the accounts of every officer or employee who does or may receive or disburse money belonging to the city or any department thereof.
(C) Supervision of purchasing. The Commissioner of Accounts and Finances shall have charge of the purchase, care and distribution of all supplies and other articles not otherwise provided for by law or ordinance, including printing and stationery, on requisitions signed by the heads of the departments.
(D) Examination, report of all claims against city. The Commissioner of Accounts and Finances shall examine or cause to be examined and report to the City Council upon all bills, accounts, payrolls and claims before they are acted upon or allowed, unless otherwise provided by law.
(E) Public utilities.
(1) The Commissioner of Accounts and Finances shall procure from all persons operating public service utilities in the city the reports as are required by law to be made to the city and cause the reports to be placed on file. The Commissioner shall also procure copies of reports made by public utilities operating in the city as are made to the state or any public office or department and cause the reports to be placed on file.
(2) The Commissioner of Accounts and Finances shall, whenever the city has authority to do so, cause to be examined the accounts and records of any person operating a public service utility in the city or within the jurisdiction thereof, and the Commissioner shall report the result of the inspection to the City Council and he or she shall also report any refusal of the public utility to permit such an examination.
(F) Collection of funds. The Commissioner of Accounts and Finances shall collect or cause to be collected, all license fees, franchise fees, taxes, special assessments and rentals, including water, and all other moneys, due or to become due to the city, unless otherwise provided by this code, other ordinances of this city or state law.
(G) Reports to the City Council; recommendations. The Commissioner of Accounts and Finances shall report to the City Council failure by any person to make reports or pay money due to the city with the recommendations in relation thereto as he or she may deem proper.
(H) City Treasurer and City Clerk assigned to Department of Accounts and Finances. The City Treasurer, the City Clerk and their respective officers, employees, bookkeepers and accountants are hereby assigned to the Department of Accounts and Finances and they shall be under the direction and supervision of the Commissioner.
(I) Duties upon absence of Mayor. The Commissioner of Accounts and Finances, in the absence of the Mayor or the Mayor’s inability to act, shall preside over the City Council and shall perform the usual duties of the Mayor and act as the head of the Department of Public Affairs.
(1994 Code, § 31.26)