[Amended 3-24-1955 by Ch. No. 712; 8-6-1964 by Ch. No. 993;
Ref. of 11-6-1990, Sec. 4]
The director of finance shall be the chief financial, accounting
and budget officer of the city. He shall be ex officio the city treasurer
and collector of taxes, with all the powers and duties imposed upon
said officers by law. He shall supervise the various divisions of
the finance department.[1]
The director of finance shall:
(1)
Obtain from all officers, departments, boards and commissions
and other agencies receiving appropriations from the city, such information
as shall be necessary to enable him to compile for the mayor the information
necessary for the preparation and submission to the council of the
annual operating budget.
(2)
At least one hundred twenty days before the end of each fiscal
year, obtain from the head of each department and from each board,
commission or agency of the city on forms to be provided by the director
of finance an itemized estimate of the anticipated revenue and the
proposed expenditures necessary to meet their financial needs, detailed
by organization units and the character and object of expenditures,
accompanied by a statement of the work to be done for such proposed
appropriations; and it shall be the duty of said agencies to provide
said data to the director of finance.
(3)
Make inquiries and investigations as to the financial needs,
expenditures, estimates of revenues of the officers, departments,
boards, commissions or other agencies of the city requesting appropriations
from the city.
(4)
Obtain from all officers, departments, boards and commissions
and other agencies requesting funds from the city for capital improvements,
such information as the city planning commission and the director
of finance shall require to enable them to prepare for submission
to the mayor the capital program and capital budget.
(5)
Prepare and supply to the mayor such information as will enable
the mayor to keep currently acquainted with the financial conditions
and prospective receipts and expenditures of the city during the current
fiscal year in order to control expenditures in such a manner as to
avoid deficits.
[1]
Editor's Note: See also Sec. 2-301 et seq. of this Charter.
The director of finance, with the approval of the mayor, shall
set up a system of quarterly allotments, consistent with the needs
of the various departments, boards, commissions, and agencies of the
city, and no department, board, commission or other agency of the
city shall encumber or expend in any quarter sums in excess of the
quarterly allotment without the consent of the mayor.
Whenever the city shall desire to sell its bonds or notes, or
other evidences of indebtedness, the director of finance shall obtain
written bids from responsible prospective purchasers, and shall submit
the bids to the council for action thereon.
[1]
Editor's Note: See also Sec. 5-100 et seq. of this Charter.
The director of finance shall have general supervision over
the various divisions of the department, and shall exercise such supervision
in accordance with the provisions of this Charter specifying the duties
and responsibilities of these divisions.
The head of the tax assessing division shall be the tax assessor.
He shall perform all the duties and shall exercise all the powers
which are not or may hereafter be conferred by provisions of law on
tax assessors of municipalities. He shall adopt such rules and regulations
as will establish an equitable and standardized system of assessing
property for taxation. Such system shall provide for recording separately
the value of each parcel of land and the value of any building or
structure thereon. He shall keep in his office tax maps showing the
outline of each separately assessed parcel of land within the city.
He shall receive accounts of ratable property as provided by law or
ordinance. He shall receive and investigate all complaints pertaining
to assessments [and][1] shall appear before the board of appeals on all matters
of appeals from assessments made by him. He shall keep complete records
of all changes in assessments ordered by the board of appeals, and
of all abatements ordered by the city council.
[1]
Editor's Note: Did not appear in original Charter.
The division of collections and disbursements shall:
(1)
Collect all real estate and personal property taxes, penalties
and interest due the city.
(2)
Collect all other taxes which now are or may hereafter be imposed
by the council in such manner as shall be prescribed by ordinance.
(3)
Collect all water and sewer charges due to the city.
(4)
Collect all fees or charges imposed by or pursuant to statute
or ordinance for the issuance by the city or any licenses or permits.
(5)
Collect all other assessments made by the city, and all charges
for the recording of instruments, probate fees, copies of instruments
or documents, and all other sums due the city, except as may in this
Charter otherwise be provided.
(6)
Prepare such bills for taxes, water, assessments and other charges
as the director of finance shall prescribe.
(7)
Receive from all departments and agencies of the city, and it
shall be the duty of all departments and agencies of the city to submit
to the division of collection and disbursements, daily reports of
billings or statements of charges or taxes prepared.
(8)
Submit regular reports of monies received to the accounting
division indicating the official receipt or license numbers whenever
such numbers are required to be used by the accounting division.
(9)
Permit, within its discretion, other departments, divisions,
boards or commissions to receive directly monies due to city for charges
made by such other agencies, provided, that regular reports of monies
received shall be submitted to the division of collections and disbursements
and to the accounting division, indicating the official receipt or
license numbers whenever such numbers are required to be used by the
accounting division, and all monies collected shall be transmitted
to the division of collections and disbursements daily.
(10)
Make daily deposits of all monies received by it in such banks
as may be designated by the director of finance, and make daily reports
to the accounting division of all sums so deposited together with
proof thereof.
(11)
Make payments of money only pursuant to authorization contained
in ordinances and on the basis of a duly verified voucher certified
by the head of the appropriate department, board or commission. All
checks for the payment of money shall be prepared by the accounting
division, signed by the head of the division of collections and disbursements,
and cosigned by the director of finance. No payment shall be made
and no obligation shall be incurred against any fund, allotment or
appropriation unless the head of the accounting division shall first
certify that there is a sufficient unencumbered balance in such fund,
allotment or appropriation, after taking into consideration all previous
expenditures and outstanding obligations, to meet the same, except
that appropriations may be encumbered in excess of the current allotment
with the consent of the mayor.
The accounting division shall:
(1)
Keep and supervise all accounts which may be required by ordinance
or by the mayor for the purposes of administrative direction and financial
control, and shall maintain such accounts as will reflect, in detail
or in summary, all assets, liabilities, reserves, surpluses, revenues
and receipts, appropriations, allotments, expenditures and encumbrances.
Such accounting records shall be such as will provide complete fiscal
control over all agencies and activities of the city.
(2)
Prescribe the form of receipts, vouchers, bills, claims and
systems of control for accounting and financial transactions to be
used by each department, division, board, commission or other agency
of the city.
(3)
Examine all contracts, purchase orders, and other documents
by which the city incurs financial obligations, to ascertain that
monies have been duly appropriated and allotted to meet such obligations,
that there is a sufficient unencumbered balance available in the appropriation
applicable thereto, that there is a sufficient unencumbered balance
in the applicable allotment or that the mayor has waived this provision,
and that there will be such balances available when such obligations
become due and payable. All such obligations shall be recorded as
encumbrances on the respective appropriations from which such obligations
are to be paid.
(4)
Audit all bills, invoices, pay rolls and other evidences of
claims, demands or charges against the city, to determine the regularity
and correctness of the same.
(5)
Prepare monthly reports of all receipts and expenditures of
the city and all appropriations and the charges and encumbrances thereto,
and submit the same to the mayor, the council, and the head of each
department, board, commission or agency directly concerned. Copies
of all such reports shall be filed with the department of records
for each month not later than the fifteenth day of the succeeding
month, and shall be public records.
(6)
Keep and maintain all records pertaining to budgetary matters
for the director of finance, and to assist him in the preparation
of the budget and the capital budget.
The personnel division shall establish and administer a merit employment system for the city in accordance with the provisions contained in Article VII of this Charter.
The purchasing division shall perform its duties in accordance with the provisions contained in Article IV, Chapter 10 of this Charter.
