Chapter 2 ADMINISTRATION*
Section 2-208 Same--Powers and duties.
The director of finance shall have charge of the administration of the fiscal
affairs of the city
and to that end he shall have authority and shall be required to:
(1) Keep books of account of the receipts and expenditures
of all departments.
(2) Keep accurate detailed accounts of:
a. All taxes assessed by the
city and all money due the city from any and every source.
b. Moneys received and the several
sources from which derived.
c. All funds of the city and
disbursements made therefrom and all obligations incurred.
(3) Prescribe the method of keeping accounts for all
departments and offices of the city,
which method shall be uniform as nearly as practicable and conform to the laws of the state.
(4) Examine and audit all accounts and claims against
the city except claims for unliquidated
damages. He shall not issue or sign any draft, check or warrant until he shall have verified the
correctness of the account for which the same is issued; neither shall he allow the payment of the
account unless the money shall have been appropriated therefor, nor shall he issue or sign any
draft, check or warrant for any account against the city unless sufficient money is in the fund on
which it is drawn.
(5) At the close of the fiscal year, and at any time
upon the direction of the council, examine
and audit all books of account kept by any official, board or department.
(6) Balance the books of account of all departments of
the city each calendar month under
the direction of the city manager, who shall make quarterly public financial statements to the
(7) Present to the council annually, and whenever required
by the council, a detailed
statement of the financial condition of the city, which shall include all receipts and expenditures
of the various departments; a detailed statement of the debt of the city, and the purpose for which
it was incurred; and an inventory of all personal property, supplies and equipment of the city,
with both their cost and estimated current value.
(8) Serve as city treasurer and have custody of all public
funds belonging to or under control
of the city, or any office, department or agency of the city government; deposit all funds coming
into his hands in such depositories as may be designated by resolution of the council, or, if no
such resolution be adopted, in such depositories as may be designated by the city manager,
subject to the requirements of law as to surety and the payment of interest on deposits.
(9) Have custody of all investments and invested funds
of the city government, or in
possession of such government in a fiduciary capacity; have the safe-keeping of all bonds, notes
or other evidences of indebtedness of the city; and be responsible for the receipt and delivery of
the same for transfer, registration or exchange.
(10) As director of finance and as city treasurer, perform
such additional duties not herein
specifically set out as may be required of him by the charter, by law, by ordinance, or by the city
(11) Be responsible for the approval of all proposed
expenditures; and unless he shall certify
that there is an unencumbered balance of appropriation and available funds, no appropriation
shall be encumbered and no expenditure shall be made.
(12) Be responsible for the collection of all charges
for the services of all utilities owned and
operated by the city, and of all monies due the city from any other source whatsoever, unless
otherwise provided by the charter or ordinances of the city. All monies collected by the officers
or other employees of the city shall be promptly accounted for and paid into the city treasury. A
twenty-five dollar ($25.00) service charge may be assessed by the director of finance for any
returned or rejected forms of payment including checks, electronic payments, or credit card
payments, received for any obligation owed the city.
(13) Establish a policy and procedure for determining
and handling uncollectable accounts
owed the city for utility services. The director of finance shall submit, as part of the annual
budget, an allowance for bad debts to cover the estimated amount of utility charges which will be
uncollectable during the fiscal year. All utility service charges which are determined to be
uncollectable by the finance director, pursuant to established policies and procedures, shall be
written off by a charge to the bad debt allowance account established above. The finance director
shall report the total amount of bad debt write-offs to the city council annually.
(Code 1964, § 2.2110; Ord. No. 16851, § 1, 4-2-01)
Cross reference(s)--Finance director's duty to administrator social security
agreement, § 2-145; duty of finance director to prescribe purchasing procedures and forms, §
(Ord. 16851, Amended, 04/02/2001, Prior Text)