[R.O. 2011 §2.10.010; Code 1950 §202.1; Prior Code
§2-14]
The City Manager may be the Director of Finance, unless otherwise
provided by the Council, in which event the director shall be appointed
by the City Manager. The Director of Finance shall have knowledge
of municipal accounting and taxation and shall have experience in
budgeting and financial control. The Director of Finance shall provide
a bond, furnished by an accredited surety company acceptable to the
Council, in such amount as the Council may require, the cost of which
shall be paid by the City.
[R.O. 2011 §2.10.020; Code 1950 §202.1; Prior Code
§2-15]
A.
The
Director of Finance shall have charge of the administration of the
financial affairs of the City, subject to the supervision and direction
of the City Manager, and to that end the Director of Finance shall
have authority and be required to:
1.
Expense and capital estimates. Compile both the
current expense and capital estimates for the budget for the City
Manager;
2.
Disbursements and expenditures. Supervise and be
responsible for the disbursement of all monies and have control over
all expenditures to insure that budget appropriations are not exceeded;
3.
Accounting system. Maintain a general accounting
system for the City and each of its offices, departments and agencies;
exercise financial control over the same; keep such books and records
and submit such financial statements to the City Manager or Council
as they may require;
4.
Taxes, assessments, fees, etc. Collect all taxes,
special assessments, license fees, or other revenue or monies due
the City from any source whatever; and receive from the various departments
or agencies all fees or revenue collected by them;
5.
Deposit of funds. Deposit all funds coming into
the Director of Finance's hands in such depositories as may be designated
by resolution of the Council, or, in the absence of such resolution,
by the City Manager;
6.
Investments. Make and have custody of all investments
of the City's funds, including those held in a fiduciary capacity,
under such regulations as the Council may prescribe;
7.
Forms of receipts, vouchers, etc. Prescribe the
forms of all financial records, receipts, vouchers, bills or claims
to be used by all the officers, departments and agencies of the City;
8.
Certification of contracts, etc. Certify, before
any contract, order, or other document has been executed by which
the municipality incurs financial obligation, that the expenditure
is within the purpose of the appropriation ordinance and the work
program contemplated thereby, and that there is an unencumbered balance
in the appropriation sufficient to pay the obligation;
9.
Audit and approval of invoices, etc. — checks and vouchers. Audit and approve before payment all bills, invoices, payrolls and
other evidences of claims, demands or charges against the City. The
Director of Finance shall draw checks and vouchers in payment, which
checks shall be valid only when countersigned by the City Clerk;
10.
Inspection and audit of records. Inspect and audit
any accounts or records of financial transactions which may be maintained
in any office, department or agency of the City apart from or subsidiary
to the accounts kept in the Director of Finance's office;
11.
Other duties. Perform such other duties as may be
imposed by this Code or by any other ordinance.
[R.O. 2011 §2.10.030; Code 1950 §202.2; Prior Code
§2-16]
There shall be in the Department of Finance a purchasing agent
who shall be appointed by the City Manager, and who shall hold such
office during the pleasure of the City Manager.
[R.O. 2011 §2.10.040; Code 1950 §202.3; Prior Code
§2-17]
A.
The
purchasing agent shall contract for, purchase, store and distribute
all supplies, materials and equipment required by any office, department
or agency of the City. The purchasing agent shall also have power
and be required to:
1.
Establish and enforce specifications with respect to supplies, materials
and equipment required by the City;
2.
Inspect or supervise the inspection of all deliveries of supplies,
materials and equipment, and determine their quality, quantity and
conformance with specifications;
3.
Have charge of such general storerooms and warehouses as the City
may maintain;
4.
Transfer to or between offices, departments or agencies, or sell,
with the approval of the Council, surplus, obsolete or unused supplies,
materials or equipment.
[R.O. 2011 §2.10.050; Ord. No. 6817 §1, 6-21-2010]
A.
Before
the City purchasing agent makes any purchases or contracts or before
the City lets any contract for improvements, ample opportunity shall
be given for competitive bidding. In the following cases competitive
bidding shall not be required if, in the judgment of the purchasing
agent, a lower price cannot be obtained by requiring competitive bids:
1.
Articles or supplies needed at any time which do not cost more than
two thousand dollars ($2,000.00);
2.
Articles of a special make or manufacture, such as do not enter into
competition with other articles or supplies, when approved by the
City Manager;
3.
Where conditions are such on account of scarcity of materials or
for other reason that competitive bids cannot be obtained, or in cases
of emergency and it is impractical to secure such bids; provided that
such purchases shall be approved by the City Manager.
B.
The
subdivision of contracts and purchases for the purpose of evading
requirements of competitive bidding shall not be permitted.
[R.O. 2011 §2.10.060; Ord. No. 6715 §1, 2007]
All purchases, contracts, or undertakings of any kind involving
the expenditure of an amount greater than twenty-five thousand dollars
($25,000.00) shall be approved by the City Council.
[R.O. 2011 §2.10.070: Ord. No. 6850 §1, 4-25-2011]
A.
The
City Manager shall have the authority to transfer unexpended appropriations
within a classification of expenditures in the budget for an office,
department or agency. No transfer shall be made of specified fixed
appropriations. All transfers within a classification from an individual
line item exceeding twenty-five thousand dollars ($25,000.00) in the
aggregate during a fiscal year shall first be approved by the City
Council by resolution or motion.
B.
The
City Manager shall provide a written report to the City Council itemizing
all transfers made by him/her under this Section. The report shall
be due within thirty (30) days following the close of the fiscal year
quarter during which a transfer was made, except for the fourth (4th)
quarter the deadline shall be within sixty (60) days.
C.
"Classification", as used in this Section, shall mean the
character of the expenditure, such as capital outlay, contractual
services, materials and supplies (commodities), other (miscellaneous),
personal services, and similar standardized characterizations.
