There shall be established a department of finance, the head of which shall be the director of finance, who shall have knowledge of municipal accounting and taxation, and shall have had no less than five (5) years of extensive experience in municipal accounting and auditing, including supervisory experience, shall have been graduated from an accredited four-year college or university and having specialized thereat in accounting and/or public finance administration or equivalent specialization, or shall have had not less than ten (10) years' practical experience in the field of accountancy and auditing if he had not graduated from such college or university.
(Ord. No. 2080, eff. 11-10-60)
The director of finance shall provide a bond with such surety and in such amount as the mayor and council may require by ordinance or resolution.
(Ord. No. 2080, eff. 11-10-60)
Cross References: Approval of bonds by city attorney, ch. X, § 4; official bonds generally, ch. XIV.
Subject to the direction of the city manager, the director of finance shall have charge of the administration of the financial affairs of the city and to that end he shall have authority to and be required to:
(1) Supervise and be responsible for the disbursement of all moneys and have control over all expenditures to ensure that budget appropriations are not exceeded;
(2) Maintain a general accounting system for the city in each of its offices, departments and agencies; keep books for and exercise financial budgetary control over each office, department or 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; and require reports of receipts and disbursements from each receiving and spending agency of the city government to be made daily, or at such intervals as he may deem expedient;
(3) Maintain a general accounting system for the city and, in connection therewith, have power and be required to:
(a) Prescribe a uniform system of accounting, the forms of receipts, vouchers, bills or claims to be used by all the offices, departments and agencies of the city;
(b) Assure the availability of sufficient funds for discharge of every valid financial obligation of the city when it becomes due and payable;
(c) Audit and approve before payment, all bills, invoices, payrolls, and other evidences of claims, demands, or charges against the city and, with the advice of the city attorney, determine the regularity, legality and correctness of such claims, demands, charges, contracts, orders and other documents;
(d) Inspect and audit any accounts or records of financial transactions which may be maintained in any office, department or agency of the city apart from or subsidiary to the accounts kept in his office.
(4) Submit to the mayor and council, through the city manager, a monthly statement of all receipts and disbursements in sufficient detail to show the exact financial condition of the city;
(5) Prepare, as of the end of each fiscal year, a complete financial statement and report;
(6) Collect all taxes, license fees, and other revenues of the city, or for whose collection the city is responsible, and receive all moneys receivable by the city from any source;
(7) Have custody of all public funds belonging to or under control of the city or any office, department or agency of the city, and deposit all funds coming into his hands in such depositories as may be designated by the mayor and council, subject to the requirements of law as to surety and payment of interest on deposits;
(8) Have custody of all investments and invested funds of the city, or in possession of such government in a fiduciary capacity, and have the safe keeping of all bonds, notes, and insurance policies of the city, and the receipt and delivery of city bonds and notes for transfer, registration or exchange, and perform all the duties assigned to the treasurer in chapter XIII of the Charter; and
(9) Maintain a continuous inventory of all real property owned, leased or occupied by the city or any of its agencies.
(Ord. No. 2080, eff. 11-10-60; Ord. No. 7274, § 1, eff. 12-11-89)
The director of finance shall be appointed by the city manager, subject to the approval of the mayor and council, and shall hold office until removed by the city manager, and none of the civil service provisions of the Charter, ordinances or regulations shall apply to the director of finance. The salary of the director of finance shall be such as shall from time to time be fixed by the manager, and may be changed, increased or modified by the manager; provided, however, that such salary and all changes therein shall be in accordance with the compensation plan adopted by the mayor and council.
(Ord. No. 2080, eff. 11-10-60; Prop. 404, eff. 2-2-2016)
Cross References: Civil service, ch. XXII.