The administrative assistant shall act as Director of Finance
and Purchasing. He shall have authority and be required to:
1.
Maintain the books, records, and general system of accounts for the
City and each of its departments and offices in accordance with accepted
principles and practices of municipal accounting.
2.
Supervise and be responsible for the disbursement of all monies of
the City and exercise control over all expenditures to ensure the
budget appropriations are not exceeded. To this end, he shall be required
to:
a.
Certify, before any contract, order, or other document is executed
by which the City would incur financial obligation, that the expenditure
is within the purpose of the appropriation and that there is a sufficient
unencumbered balance in the appropriation account to pay same.
b.
Prescribe the forms of all financial records, receipts, vouchers,
bills, and claims to be used by all City departments, agencies, and
offices.
c.
Audit and approve, before payment of bills, invoices, payrolls, and
other claims and issue checks for payment of all such valid claims.
d.
Inspect and audit any accounts or records of financial transactions
and require financial reports from any City department, agency or
office at such intervals as he may deem appropriate.
3.
Collect or provide for the collection of all taxes, special assessments,
fees, charges, amounts, and claims due to the City from any source
whatsoever and receive from each City department, agency, or office
any monies collected by it.
4.
Have custody of all funds under the control of the City and deposit
or invest such funds as directed by the Council.
5.
Submit to the Council through the Mayor a monthly statement of all
receipts and disbursements in such detail as to describe fully and
clearly the financial condition of the City.
6.
Pursuant to rules and regulations prescribed by ordinance, supervise
and be responsible for the purchase, storage, and distribution of
all supplies, materials, and equipment required by any department,
agency or office of the City government, and establish procedures
for the inspection, inventory, control, and transfer of all supplies,
materials, and equipment. He shall also be responsible for securing
all contractual services required by any department, agency or office
of the City government, except for contracts for public improvements.
7.
All purchases shall be made in accordance with purchasing ordinance
procedures.
[Ord. No. 76-1§ 1, 1-7-1976]
From and after the end of the fiscal year ending June 30, 1976,
the fiscal year of the City of Bridgeton shall be the calendar year,
so that the fiscal year following the fiscal year ending June 30,
1976, shall begin July 1, 1976, and shall end on December 31, 1976,
and thereafter the fiscal year of the City of Bridgeton shall begin
on January 1 and end on December 31 of each year.
Upon receipt of the budget and supporting message, the Council
shall determine the time and place for a public hearing thereon and
cause to be published a notice of such hearing, which shall be held
not less than seven (7) days after publication of such notice. All
interested persons shall be given an opportunity to be heard.
After the conclusion of the public hearing, the Council may
increase, decrease, add, or delete items in said budget, except for
expenditures fixed by law, provided that the total proposed expenditures
shall not exceed the total revenue of the preceding year plus any
accumulated surplus at the end of such year.
The budget shall be adopted by the affirmative vote of a majority
of the members of the Council not later than three (3) days prior
to the end of each respective fiscal year.
Should the Council take no final action by this date, the budget,
as submitted, shall be deemed to have been finally adopted.
Upon final adoption, the budget shall be certified by the Mayor
and filed at the City Hall. Copies of the budget shall be available
for use by all officials of the City, agencies, and offices and shall
be available to all citizens and interested parties.
Simultaneously with the final adoption of the budget, the Council
shall adopt an appropriations ordinance approving the expenditures
provided in the budget. If such ordinance is not adopted so that it
can be in effect on the first (1st) day of the fiscal year, the expenditures
in the budget shall be deemed appropriated to the departments, agencies,
and offices for the purpose specified in the budget.
At the beginning of each budget year, the head of each City
department, agency, and office shall submit a schedule designating
the proposed monthly allotment of budget appropriations provided for
each department, agency and office to the Mayor. The Mayor shall review
the proposed allotments and may revise or alter same from time to
time. A copy of the approved allotments and any amendments thereto
shall be filed with the administrative assistant, who shall authorize
expenditures only in accordance with such approved allotments. A transfer
of an unencumbered appropriation balance from one (1) department to
another may be made only upon authorization by the Council. All appropriations
shall lapse at the end of the budget year to the extent that they
shall not have been spent or lawfully encumbered.
