[R. O. 1947, ch. 22, § 12; Ord. No. 451, § 1,
6-8-1983; Ord. No. 695, § 1, 4-29-1992]
The city accountant shall make monthly statements in writing to the mayor and the city council, giving the amount of appropriations, expenditures and unexpended balances, as shown by the books on the last day of the preceding month, and also the bank balances of the director of finance/treasurer and the collector of taxes as of the same date. A list of all bonds issued by the city shall be kept in the accountant’s office and shall be open to the inspection of any citizen; and all notes and bonds paid by the director of finance/treasurer shall be presented to the accountant for cancellation. He shall keep an account between the city and the director of finance/treasurer and shall on the first week day of each month procure from the bank in which the city’s funds are deposited a certified statement of the respective balances of the director of finance/treasurer and of the collector of taxes, for each day of the preceding month together with the average daily balance in each account, and shall forthwith submit the same to the city council. He shall examine the director of finance/treasurer’s book accounts and ascertain as to their correctness and report on the same monthly to the city council. Annually, in March, he shall cause to be published in book or pamphlet form, verified by oath or affirmation, a full and accurate statement of the financial condition of the city, showing the amount of appropriations, receipts and expenses for the preceding year, the sources from which the funds have been derived and for what purposes they have been expended. Such publication shall include a detailed statement enumerating the items hereinafter referred to in sections 6-22 and 6-23 and a statement in detail in separate columns showing the several funds belonging to the city, the amounts drawn on each fund and their present condition. It shall also show the several bonded debts and temporary loans of the city, when the same are payable and the rate of interest of each, and shall exhibit the liabilities and assets as shown on his books. The accountant shall file a copy of every such list and statement with the city clerk.
[R. O. 1947, ch. 22, § 13; Ord. No. 451, § 1,
6-8-1983]
The city accountant shall keep proper books of account in double
entry and in such form and detail as may be necessary for a clear
exhibit of all expenditures and receipts of each officer, board and
department. He shall credit each city account with its appropriation
for the municipal year, and charge against it the expenditures as
they shall from time to time be allowed. Wherever an appropriation
for any account is expended, the accountant shall immediately give
written notice thereof to the mayor, the committee on finance, the
committee on accounts and the officer, board or department having
the appropriation in charge, and no account or claim chargeable against
such appropriation shall be passed or allowed until the city council
shall have provided the means for paying the same. He shall report
to the city council any neglect, on the part of any officer, board
or department, to file with him the returns, statements and lists
required by the provisions of this chapter.
[R. O. 1947, ch. 22, § 14; Ord. No. 451, § 1,
6-8-1983]
Immediately after the adoption of the annual budget of appropriations
by the city council, the city accountant shall make a detailed record
of the items thereof, and the different items therein named shall
be appropriately classified and shall in addition show in detail:
(a)
The total appropriations to be made for expenditures for the current
year, exclusive of sums required by law to be raised on account of
the city debt.
(b)
The total amount of any prospective revenue of the city estimated
for the current year and also the total amount which may be raised
for expenditures.
[R. O. 1947, ch. 22, § 15; Ord. No. 451, § 1,
6-8-1983]
The city accountant shall also keep a detailed account entitled “Unappropriated
Revenue in the Treasury.” This account shall show in detail
the sources from which such unappropriated funds are derived and there
shall be charged to such account of unappropriated funds in detail
all money ordered by the city council to be expended therefrom. All
orders appropriating money from this fund shall specifically state
that money to be appropriated therefrom is to be charged to the account
of “Unappropriated Revenue in the Treasury.”
