[R. O. 1947, ch. 22, § 12; Ord. No. 451, § 1, 6-8-1983; Ord. No. 695, § 1, 4-29-1992; Ord. No. 1332, 11-13-2025]
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. 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. The City Accountant 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. The City Accountant 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, the City Accountant 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 Section 6-22 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 their 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; Ord. No. 1332, 11-13-2025]
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. The City Accountant 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 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.
[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.
[1]
Editor's Note: Former Sec. 6-23, "Unappropriated Revenue in the Treasury" account, R.O. 1947, Ch. 22, § 15, as amended by Ord. No. 451, § 1, 6-8-1983, was repealed 11-13-2025 by Ord. No. 1332.
[1]
Editor's Note: Ordinance No. 414, § 1, adopted 1-14-1982, amended the Code by repealing Sec. 6-24, pertaining to the City auditor acting as clerk of the committee on finance, which was derived from Revised Ordinances of 1947, ch. 22, § 16.
[1]
Editor's Note: Ord. No. 695, § 1, adopted 4-29-1992, deleted Sec. 6-25 in its entirety. Former § 6-25 pertained to the chief clerk in the City Accountant's office and derived from Revised Ordinances of 1947, ch. 22, § 17, and Ord. No. 451, § 1, adopted 6-8-1983.