A. 
There is hereby created a Bureau of Accountancy. The head of the Bureau shall be a Director who shall be appointed by and serve at the pleasure of the Mayor. The Director so appointed shall have experience in and knowledge of accepted practice regarding the duties of his or her office.
[Amended 11-4-2008 by L.L. No. 10-2008]
B. 
It shall be the function of the Bureau of Accountancy to:
(1) 
keep the accounts of the City, prepare the annual and periodical financial reports, and establish accounting and financial management policies to be followed by all agencies;
(2) 
maintain and control accounts which are:
(a) 
consist nt with the units of the City for which there is a budget appropriation; and
(b) 
adequate to record and control spending to prevent any unit from spending in excess of the budget appropriation; and
(3) 
perform, except as otherwise provided by this charter or law, those functions and operations of the City which relate to:
(a) 
the administration and collection of all taxes, assessments and charges imposed by the city;
(b) 
the collection of arrears due the city and all other sums due the city, including state and federal aid;
(c) 
the safekeeping of all moneys paid into the city treasury and payment of money out of the treasury;
(d) 
the administration and management of any trust funds held by the City; and
(e) 
keep records on all disbursements and categorize them as to compensation of employees or officers, bonded debt, supplies, operating and capital expenditures.