Section 2-208 Same--Powers and duties.
Prior to the adoption of Ord. 16851 on 04/02/2001, Section 2-208 read as follows.
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
a. All taxes
assessed by the city and all money due the city from any and every source.
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
five dollar ($5.00) service charge may be assessed by the city manager for any check, received
for any obligation owed the city, which is returned as insufficient.
(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)
Cross reference(s)--Finance director's duty to administrator social security plan and
agreement, § 2-145; duty of finance director to prescribe purchasing procedures and forms, §