[R.O. 1997 § 140.010; Ord. No. 18 § 1, 9-1-1995]
There is hereby established the Department
of Finance and Administration which shall consist of the Director
of Finance and Administration and such other employees as may be authorized
from time to time by the City Council to provide for the necessary
administrative support services required for all City operations.
[R.O. 1997 § 140.020; Ord. No. 18 § 2, 9-1-1995]
The Department of Finance and Administration
shall have responsibility for the management and control of all monies
coming to the City from any source. The Department shall maintain
such records and accounts as are required to properly document both
the receipt and expenditure of all City funds. In addition, the Department
shall be responsible for such other functions as may from time to
time be authorized by the City Administrator.
[R.O. 1997 § 140.030; Ord. No. 18 § 3, 9-1-1995]
There is hereby created the office
of Director of Finance and Administration. The Director of Finance
and Administration shall be the City Administrator, unless the Mayor
with the approval of the Council shall appoint some other person.
He/she shall be chosen on the basis of his/her administrative and
financial qualifications, with special reference to his/her experience
in or knowledge of accepted practice pertaining to the duties of his/her
office as hereafter set forth. If the office of Director of Finance
and Administration is held by the City Administrator, or any other
person holding another City office or position, no additional compensation
shall be paid for the office established herein.
[R.O. 1997 § 140.040; Ord. No. 18 § 4, 9-1-1995]
A.
Control. The Director of Finance and Administration,
under the supervision of the City Administrator, shall exercise control
and supervision over all employees assigned to the Department of Finance
and Administration and exercise general supervision over all officers
and employees of the City charged in any manner with the receipt,
collection or disbursement of revenue or with the collection and return
of City revenue into the Treasury.
B.
Financial Records. The Director of Finance
and Administration shall be charged with preparing and keeping all
financial records of the City, which records shall be at all times
subject to inspection by the City Administrator, the Mayor, and any
members of the City Council.
C.
Purchases. Subject to the supervision and
approval of the City Administrator, the Director of Finance and Administration
shall make all purchases of materials, supplies or equipment for the
City in the manner provided by law and subject to the limitations
imposed by law.
D.
Current Accounts. The Director of Finance
and Administration shall keep a separate current account of each fund
and appropriation, showing the debits and credits belonging to each
such account and the unexpended balance for each account, and shall
keep all other accounts necessary to show at all times the fiscal
condition of the City, including the current and anticipated revenues
and expenses of all City funds and accounts.
E.
Monthly Account. Prior to the 10th day
of each month, the Director of Finance and Administration shall render
an account under oath to the City Council showing the state and balance
of the City Treasury at the close of the preceding month and showing
all receipts and expenditures of the City. He/she shall accompany
the account with a statement of all monies received into the Treasury
and on what account together with all warrants or invoices paid by
him/her. On the day he/she renders an account, such warrants or invoices
held by him/her shall be delivered to the City Clerk and filed, together
with the account, in the Clerk's office.
F.
Annual Account. Within one hundred twenty
(120) days of the end of the fiscal year, the Director of Finance
and Administration shall prepare and file with the City Clerk an account
of all monies received and expenditures incurred during the preceding
fiscal year. Such account shall be in the form required by, and shall
be subject to, all the provisions of, as from time to time amended,
the Revised Statutes of Missouri.
G.
Register Of Warrants And Vouchers. The
Director of Finance and Administration shall keep a register of all
warrants, invoices, orders and vouchers filed with him/her or paid
by him/her. The register shall describe each such item and shall show
its date, amount and number, the fund from which paid, the name of
the person to whom paid, and the date when paid.
H.
Record Of Bonds. The Director of Finance
and Administration shall keep in his/her office, in books used solely
for that purpose, a correct list of all the outstanding bonds of the
City, showing the number and amount of each, and for and to whom the
bonds where issued. When City bonds are purchased, paid or canceled,
his/her books shall so indicate.
I.
Special Assessment Funds. All money received
on any special assessment shall be held by the Director of Finance
and Administration as a special fund, to be applied to the payment
of the improvement for which the assessment was made, and the money
shall be used for no other purpose, except to reimburse the City for
money expended for such improvement. The Director of Finance and Administration
shall keep a separate account of funds applicable to each special
assessment improvement.
J.
Deposit Of Funds. The Director of Finance
and Administration shall keep, and shall from time to time deposit,
all funds and money of the City in his/her possession which are not
necessary for current operations in the depositories designated for
such purpose from time to time by ordinance or resolution of the City
Council. Such deposits and depositories shall be subject to the limitations
and provisions of the Revised Statutes of Missouri, as from time to
time amended.
K.
Such other duties as may from time to time
be prescribed by the City Administrator.
[R.O. 1997 § 140.045; Ord. No. 1074 § 1, 5-10-2004; Ord. No. 1685 § 1, 1-11-2010; Ord. No. 1779 § 1, 12-13-2010]
A.
The Director of Finance shall organize
all accounts of the City on the basis of funds and account groups,
each of which is to be considered a separate accounting entity. The
operations of each fund are to be accounted for with a separate set
of self-balancing accounts that comprise its assets, liabilities,
fund equity, revenues and expenditures or expenses. City resources
are allocated to and accounted for in individual funds based upon
the purposes for which they are to be spent and the means by which
spending activities are controlled. The specific funds are to be grouped
in general purpose financial statements as follows:
1.
General Fund. The General Fund serves
as the general operating fund of the City. It is used to account for
all financial resources except those required to be accounted for
in another fund.
2.
Capital Improvement Sales Tax Fund.
The Capital Improvement Sales Tax Fund accounts for financial resources
from the City's one-half cent ($0.005) capital improvement sales tax
to be used for funding general capital improvements.
3.
Road And Bridge Fund. The Road and
Bridge Fund accounts for financial resources from the motor fuel/gas
tax received from the State of Missouri and road and bridge tax received
from St. Louis County which is to be used for funding roadway and
bridge acquisition, maintenance and construction purposes.
4.
Special Revenue Fund. The Special
Revenue Fund is used to account for the proceeds of specific revenue
sources, other than special assessments, expendable trusts or major
capital projects, that are legally restricted to expenditures for
specified purposes including traffic generation assessment collections
and certain planning, zoning and subdivision inspection escrow funds.
5.
Capital Projects Reserve Fund. The
Capital Projects Reserve Fund consists of specific accounts designated
to receive and accumulate funds as may be authorized by the City Council
from time to time to be held in reserve for eventual expenditure on
specified major capital improvement projects.
6.
City Hall Project Fund. The City
Hall Project Fund is used to account for the inter-fund transfers
and the proceeds from the sale of the Certificates of Participation
obligations, which together provide the funding to be used for the
New City Hall project, the budgeting of costs to design, construct,
furnish and equip the New City Hall and Police facility building,
and the debt service payments on the Certificates of Participation
obligations.
[R.O. 1997 § 140.050; Ord. No. 15, 9-1-1995; Ord. No. 18 § 5, 9-1-1995; Ord. No. 174 § 1, 10-25-1995; Ord. No. 856 § 1, 6-24-2002]
A.
The Director of Finance shall review all
pending invoices to ensure that proper documentation exists to:
1.
Assure that sufficient funds remain
in the City's budget appropriation for the goods/services billed and
that the budget appropriates funds for the goods/services billed.
2.
Assure that all purchasing regulations
have been adhered to.
3.
Assure the City has in fact received
the goods/services billed as ordered or contracted for.
B.
The Director shall submit a list of all
pending invoices to the City Council on a monthly basis, or upon such
intervals as the Council may request. The Council shall approve the
list after making any changes or deletions.
C.
No invoice or bill shall be paid, except
as otherwise provided by ordinance, until documentation and conditions
for payment has occurred, and the Council has approved the invoice
or list containing the invoice. The following City Officials shall
be authorized to sign and issue by original or facsimile signature
City checks:
D.
All checks issued by the City in an amount
of five thousand dollars ($5,000.00) or greater shall be signed by
two (2) authorized officers.
E.
The following bills or invoices may be paid prior to submission to the City Council pursuant to Subsection (C):
1.
Utility and other bills for ongoing
service where necessary to avoid termination or penalties;
2.
Payments to commence contracts approved
by the Council;
3.
Payments expressly authorized by
the Council;
4.
Payments as required by law to be
made prior to the time Council review would take place;
5.
Reimbursements to employees;
6.
Payroll and benefits payments at
rates previously approved by the Council or approved by an authorized
City Official;
7.
Election deposits, and such other
payments or deposits for matters approved by the Council or required
due to an emergency situation.
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Such payments shall be submitted
to the Council with the list of invoices or bills, and shall be subject
to rejection where such payment was improper or unauthorized.
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F.
When necessary and otherwise within the
approved budget, the City Administrator or Purchasing Officer may
issue a payment directly for the service or goods prior to receipt
of a bill or invoice; provided, however, no such purchase shall exceed
two hundred fifty dollars ($250.00). All such payments shall be submitted
to the Council for review with the next list of bills and invoices.
[R.O. 1997 § 140.060; Ord. No. 18 § 6, 9-1-1995]
The Director of Finance and Administration
shall receive all license fees, permit fees, charges for municipal
services, charges for the use of City property or special services
rendered by the City, sums due the City on any contracts, and all
others sums and monies due or belonging to the City, either directly
from the person paying the money or from the hands of such other officer
or employee as may receive it. He/she shall give every person paying
money to him/her a receipt therefor specifying the amount paid, the
date of payment and upon what account paid. It shall be the duty of
the Director of Finance and Administration to keep the Council informed
as to all sums due on taxes, accumulations in the motor fuel account
to the credit of the City, and all other revenues to which the City
is entitled.
[R.O. 1997 § 140.070; Ord. No. 18 § 7, 9-1-1995]
The Director of Finance and Administration
shall keep all money belonging to the City in his/her custody separate
and distinct from his/her own money, and he/she shall not use, either
directly or indirectly, the City's money or warrants in his/her custody
for his/her own use and benefit, or that of any other person.
[R.O. 1997 § 140.080; Ord. No. 18 § 8, 9-1-1995]
The Director of Finance and Administration
shall give a bond before entering upon his/her duties in such sum
as may be required by the City Council. This bond shall be conditioned
upon the faithful performance by the Director of Finance and Administration
of his/her duties and shall be conditioned to indemnify the City for
any loss by reason of any neglect of duty or any act of the Director
of Finance and Administration.
