[R.O. 2007 § 140.010; CC 1979 § 10-1; Ord. No. 186 § 1, 12-16-1974]
The fiscal year for the City and
all departments and agencies thereof shall commence on October 1 of
each calendar year and shall end on September 30 of the next calendar
year.
[R.O. 2007 § 140.020; CC 1979 10-2; Ord. No. 344 §§ 1 — 3, 9-19-1977; Ord.
No. 7493, 8-26-2021]
The financial statements of the City
for each fiscal year, and any other financial statements prepared
as the result of any audit, which the Board of Aldermen may from time
to time deem necessary, shall be prepared and presented in accordance
with generally accepted accounting principles as pronounced by the
Governmental Accounting Standards Board; provided, that in the event
of any conflict between State law and the principles pronounced by
the Governmental Accounting Standards Board, State law shall prevail.
[R.O. 2007 § 140.030; CC 1979 § 10-3; Ord. No. 186 § 2, 12-16-1974]
The publication of receipts and expenditures
of the City and the filing of the same with the State Auditor shall
be in the form and manner prescribed by Section 105.145, RSMo.
[R.O. 2007 § 140.040; CC 1979 § 10-4]
The Board of Aldermen shall from
time to time select as depository for City funds a banking institution
doing business in the City. Such selection shall comply with Section
95.355, RSMo.
[R.O. 2007 § 140.050; Ord. No. 2483 § 1, 6-27-1996]
The Board of Aldermen hereby approves
and adopts the City of St. Peters investment policies on file in the
office of the City Clerk. These policies shall not apply to the investment
of proceeds from bond issues of the City of St. Peters.