135.03 REPORTING REQUIREMENTS.
(a) Encumbered Balance Report.
(1) The City Auditor shall keep a ledger which shall accurately show the sum of appropriations to separate accounts established by interim, general and supplemental appropriation ordinances and resolutions and the amount spent out of each such account as evidenced by vouchers issued by the Auditor which shall be enumerated "cash spent", and the amount spent out of each account as evidenced by vouchers issued by the Auditor plus purchase orders legally issued by employees and officials of the City, which shall be enumerated Aencumbered expenditures."
(2) The Auditor shall enter into the cash spent column all invoices received by him on or prior to the seventh day of each month, and shall promptly issue vouchers therefor to the person, firm or corporation issuing the invoice.
(3) The Auditor shall enter into the encumbered expenditures column all invoices received by him and approved by the department or division head and all purchase orders legally issued and not representing an invoice which has been previously approved for payment and on which a voucher has been issued.
(4) No purchase order shall have a voucher issued thereon until an invoice is received and approved by the department head of the department for which the expenditure is to be charged.
(5) Each department head or a person designated by him or by law to act in his absence shall be required to designate on each purchase order or invoice the account which is to be charged with the expenditure. The Auditor shall charge the account accordingly if he agrees with the appropriateness of the designation.
A. If the Auditor does not agree with the appropriateness of the designation, he shall attempt to work out the disagreement with the department head and if they are unable to do so, the Auditor shall, no later than three days thereafter, refer the disagreement to the Finance Committee of Council which shall no later than the next Council meeting night, designate the account to be charged and its decision shall be final.
(6) Each department of the City shall, no later than once each week and more often if required by the Auditor, provide the Auditor with all purchase orders issued by it or at its request, and all invoices received by it within the preceding seven-day period with its approval or disapproval for payment endorsed thereon either in whole or in part.
(7) The Auditor shall immediately refer all invoices received by him to the appropriate department for approval or disapproval as provided in subparagraph (6) hereof.
(b) Fund Balance Report.
(1) The Auditor shall, no later than the twelfth day of each month furnish to the Mayor, Treasurer and members of Council, a statement of fund balances as of a designated date no earlier than the last day of the preceding month; a statement of year-to-date cash receipts as of the same date listed by source and also enumerating the anticipated annual income from each source as established by the preliminary budget and revised by the Auditor from time to time according to his judgment and based upon information available to him.
(2) An appropriate notation shall be made on the report as to the reason for the Auditor's revision; a statement of each account established by Council in its appropriation ordinances together with the amount of the gross appropriations thereto and cash spent, encumbered expenditures and the unencumbered balance in the account, all set forth in columnar form and effective as of the same date as the fund balance statement.
(c) Trust Fund Reports. At least once each quarter, no later than the fifteenth day of April, July, October and January, the Auditor shall furnish the Mayor, Treasurer and members of Council with an itemized breakdown of moneys in each trust fund.
(Ord. 129-71. Passed 12-21-71.)