[R.O. 2011 Charter Art. VI § 27; Ord. No. 4962, § 5]
The city manager shall be the director of finance, unless otherwise
provided by the council, in which event the director shall be appointed
by the city manager. He shall have knowledge of municipal accounting
and taxation and shall have experience in budgeting and financial
control. He 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. He 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 he shall have authority and be required to:
(1)
Compile both the current expense and capital estimates for the budget
for the city manager.
(2)
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)
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)
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 all funds coming into his 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)
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)
Prescribe the forms of all financial records, receipts, vouchers,
bills or claims to be used by all the offices, departments and agencies
of the city.
(8)
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 approve before payment all bills, invoices, payrolls and
other evidences of claims, demands or charges against the city. He
shall draw checks and vouchers in payment.
(10)
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 his office.
(11)
Perform such other duties as may be imposed by ordinance.
[R.O. 2011 Charter Art. VI § 28; Ord. No. 4962, § 5]
There shall be a city purchasing agent who, pursuant to rules
and regulations established by ordinance, 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
surplus, obsolete, or unused supplies, materials or equipment subject
to procedures established by the council.
[R.O. 2011 Charter Art. VI § 29]
Before the city purchasing agent makes any purchase or contract,
or before the city lets any contract for improvements, there shall
be given ample opportunity for competitive bidding, under such exceptions
as the council may prescribe by ordinance; provided, however, that
the council shall not permit the subdivision of contracts or purchases
for the purpose of evading the requirements of competitive bidding.
[R.O. 2011 Charter Art. VI § 30]
(1)
No contract to be financed by bonds shall be executed for the acquisition
of any property or the construction of any improvement until the issuance
of the bonds shall have been duly authorized.
(2)
At any time in any fiscal year, upon recommendation of the city manager,
the council may, pursuant to this section, make emergency appropriations
to meet the pressing need for public expenditures, for other than
a regular or recurring requirement, to protect the public health,
safety or welfare. The total amount of all emergency appropriations
made in any fiscal year shall not exceed five per centum of the total
operating appropriation made in the budget for that year.
(3)
In any fiscal year, in anticipation of the collections of the property
tax for such year, whether levied or to be levied in such year, the
council may by resolution authorize the borrowing of money by the
issuance of negotiable notes of the city, each of which shall be designated
"tax anticipation note for the year __________" (stating the fiscal
year). Such notes may be issued for periods not exceeding one year,
and shall be repaid out of the first taxes collected for such year.
The amount of tax anticipation notes issued in any fiscal year shall
not exceed fifty per centum of the amount of ad valorem taxes levied
in that year for city purposes and other revenue reasonably certain
of collection.
(4)
No notes shall be made payable on demand, but any note may be made
subject to redemption prior to maturity on such notice and at such
time as may be stated in the note.
(5)
All notes issued pursuant to this section of the Charter may be sold
at not less than par and accrued interest at private sale upon such
terms and conditions as may be authorized by the council.
(6)
The power and obligation of the city to pay any and all notes hereafter
issued by it pursuant to this section of the Charter shall be unlimited,
and the city shall levy ad valorem taxes on all taxable property within
the city for the payment of such notes and interest thereon.
[R.O. 2011 Charter Art. VI § 31; Ord. No. 5211, § 3]
There shall be an independent, annual audit of the financial
records of all city departments made by a certified public accountant
who shall be engaged by the council. The report of such audit shall
be completed and submitted to the council not later than the sixtieth
day after the close of the fiscal year.
[R.O. 2011 Charter Art. VI § 32]
The fiscal year of the city shall begin on the first day of
July and shall end on the last day of June of each year. Such fiscal
year shall also constitute the budget year.
[R.O. 2011 Charter Art. VI § 33; Ord. No. 5211, § 3]
The city manager, not later than May first of every year, shall
submit to the council a budget for the following fiscal year, accompanied
by such explanatory budget message as is advisable. For such purpose
estimates of revenue and expenditure shall be obtained from the head
of each office, department or agency, detailed by organization units
and character and object of expenditure. He shall obtain in addition
an estimate of all capital projects pending or which each department
head believes should be undertaken within the fiscal year, and within
the five next succeeding years. Composition of the budget shall include
comparative figures for the three next preceding years. Estimates
so submitted shall be reviewed by the city manager and revised as
he deems advisable. The budget and a budget message and all supporting
schedules shall be a public record in the office of the city clerk
and open to inspection. The city manager shall cause sufficient copies
to be prepared for distribution to interested persons.
[R.O. 2011 Charter Art. VI § 34; Ord. No. 5736, Prop. No. 12, 4-3-1990]
At the meeting of the council at which the budget and the budget
message are submitted, the council shall determine the time and place
for one or more public hearings on the budget, not less than ten days
thereafter, and the city clerk shall immediately provide by advertisement
or otherwise for general notice to the public of such hearings. At
the time and place of such public hearings, or at the time and place
to which the same may from time to time be adjourned, all interested
persons shall be given an opportunity to be heard.
[R.O. 2011 Charter Art. VI § 35; Ord. No. 5736, Prop. No. 13, 4-5-1990]
After the conclusion of the public hearing the council may insert
new items or may increase or decrease the items of the budget, except
for specified fixed expenditures. The council may not vary the titles,
descriptions or method of expenditure specified in the budget. Where
it shall increase the total proposed expenditures, the council shall
also increase the total anticipated revenue to at least equal such
total proposed expenditures. The budget shall be adopted by the favorable
votes of a majority of the council not later than twenty-seventh day
of June prior to the commencement of the fiscal year. Should the council
fail to take action by this date, the budget as submitted shall be
deemed to have been finally adopted. Immediately after the budget
is finally adopted the necessary tax levy ordinance shall be passed.
Upon final adoption of the budget, it shall be in effect for the fiscal
year. A copy of the budget, as finally adopted, shall be printed,
mimeographed, or otherwise reproduced, and sufficient copies thereof
shall be made available for the use of all offices, departments and
agencies and for the general use of financial institutions, civic
organizations and other interested persons. From the effective date
of the budget the several amounts stated therein as proposed expenditures
shall be and become appropriated to the several objects and purposes
named.
[R.O. 2011 Charter Art. VI § 36]
Proposed expenditures shall be itemized in such form and to
such extent as shall be provided by law, and, in the absence of such
provision, by regulations established by ordinance. Separate provisions
in the budget shall include at least the following:
(1)
Interest, amortization and redemption charges on the public debt
for which the faith and credit of the city is pledged.
(2)
Other statutory expenditures.
(3)
The payment of all judgments.
(4)
The amount by which the total receipts of miscellaneous revenue in
the last completed fiscal year failed to equal the total of the budget
requirements from such sources in that year.
(5)
An amount equal to the aggregate of all emergency notes which it
is estimated will be outstanding at the end of the current year.
(6)
An amount equal to the deficit arising from the operation of any
city owned public service enterprise.
(7)
An amount equal to the estimates of expenditure necessary for the
administration, operation and maintenance of each office, department
or agency of the city, itemized by character and object of expenditure.
(8)
Contingent expense in an amount not to exceed five per centum of
item 7 above.
(9)
Expenditures for proposed capital projects as provided in this Charter.
[R.O. 2011 Charter Art. VI § 37]
Any officer or head of any department or agency of the city
who shall approve for payment any expenditure in excess of the amount
provided for in the budget effective shall forfeit his office and
in addition thereto shall be guilty of a misdemeanor, and upon conviction
thereof in any court of competent jurisdiction shall be subject to
a fine not exceeding five hundred dollars.
[R.O. 2011 Charter Art. VI § 38; Ord. No. 5736, Prop. No. 14, 4-3-1990]
The council may, by resolution at any time upon recommendation
of a department head through the city manager, transfer any unencumbered
appropriation balance or portion thereof, from one classification
of expenditures to another within an office, department or agency.
At the request of the city manager, the council may by resolution
transfer any unencumbered appropriation balance or portion thereof
from one office, department or agency to another. No transfer shall
be made of specified fixed appropriations.
[R.O. 2011 Charter Art. VI § 39]
The city may incur indebtedness and issue its negotiable bonds
in evidence thereof for any purpose which may be authorized hereunder,
or which may be authorized by the laws of the State of Missouri.
[R.O. 2011 Charter Art. VI § 40]
Some of the purposes, hereby specifically authorized for which
the bonds of the city may be issued and given, sold, pledged or disposed
of on the credit of the city, or solely upon the credit of specific
property owned by the city, or solely upon the credit of income derived
from the property used in connection with any public utility owned
or operated by the city or upon any two or more such credits, are
the following:
(1)
For the acquiring of land; for the purchase, construction, reconstruction
or extension of waterworks, public sewers, buildings and equipment
for the police and fire departments, equipment for the collection
and disposal of garbage and refuse, bridges and viaducts, subways,
tunnels, railroads, street railroads, terminals for bus, air or railroad
travel, warehouses, gas or electric light systems, power plants, telephone
and telegraph systems, radio broadcast and reception, or any other
public utility;
(2)
For hospitals, insane asylums, orphan asylums, poorhouses, industrial
schools, jails, workhouses, and other charitable, corrective and penal
institutions;
(3)
For public buildings, golf courses, swimming pools, recreational
facilities, parks, parkways, streets, boulevards, grounds, squares
and river or other public improvements which the city may be authorized
or permitted to make;
(4)
For paying, refunding or renewing any bonded indebtedness of the
city, and for the establishment of a local improvement fund to be
used for the purpose of paying cash for local improvements, such fund
to be replenished from time to time by the payment into it of the
proceeds of special assessments made on account of such local improvements.
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The foregoing enumeration shall not be construed to limit any
general provision of this Charter authorizing the city to borrow money
or issue and dispose of bonds, and such general provisions shall be
construed according to the full force and effect of their language
as if no specific purposes had been mentioned; and the authority to
issue such bonds for any purpose aforesaid is cumulative and shall
not be construed to impair any authority to make any public improvements
under any provision of this Charter or of any law.
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[R.O. 2011 Charter Art. VI § 41; Ord. No. 5946 § 3, 2-7-1994 approved 4-5-1994]
No bonds, except bonds for paying, renewing or refunding bonded
indebtedness, shall be issued without the assent of two-thirds of
the qualified electors of the city voting thereon at an election held
for that purpose; provided, however, that the city, by a vote of four-sevenths
of the qualified electors thereof voting thereon, may issue and sell
its negotiable interest bearing bonds for the purpose of paying all
or part of the cost of purchasing, constructing, extending or improving
any revenue producing water, gas or electric light systems, heating
or power plants, or airport, to be owned exclusively by the city,
the cost of operation and maintenance and the principal and interest
of the bonds to be payable solely from the revenue derived by the
municipality from the operation of such utility. Provided however,
the two-thirds vote required for bond indebtedness and four-sevenths
vote required for revenue bonds shall be changed to the vote required
from time to time by the Constitution or any statute of the State
of Missouri.
[R.O. 2011 Charter Art. VI § 42]
Notice of any such election shall be given, and such election
shall be held, conducted, and the returns thereof made, canvassed
and declared in the manner provided by the Constitution and laws of
the State of Missouri.
[R.O. 2011 Charter Art. VI § 43]
Prior to the adoption of an ordinance calling or providing for
the holding of an election at which any question of the incurring
of any indebtedness shall be submitted, the director of finance shall
prepare, swear to and file for public inspection in the office of
the city clerk, a special debt statement which shall set forth:
(1)
The aggregate principal amount of all outstanding bonds and notes
of the city;
(2)
Deductions, if any, permitted by the Constitution and general laws;
(3)
The amount of existing net indebtedness;
(4)
The amount of net indebtedness after the issuance of the bonds authorized
by such bond ordinance;
(5)
The assessed valuation of taxable tangible property within the city
as shown by the last completed assessment for state and county purposes;
and
(6)
The aggregate principal amount of bonds and notes which the city
may issue pursuant to law.
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This debt statement, after approval by a majority of the council,
shall be published with the notice of the bond election and shall
be presumed to be accurate.
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[R.O. 2011 Charter Art. VI § 44]
When twenty (20) days shall have elapsed after the adoption
of an ordinance declaring the result of any election held hereunder:
(1)
Any recitals or statements of fact contained in such ordinance or
in the preamble or recitals thereof shall be deemed to be true for
the purpose of determining the validity of the bonds and the city
and all others interested shall forever thereafter be estopped from
denying the same;
(2)
Such ordinance shall be conclusively presumed to have been duly and
regularly passed by the city and to comply with the provisions of
this Charter and of all laws;
(3)
The validity of such ordinance, or of such election, or of the bonds
authorized thereby, or of the tax necessary to pay such bonds and
the interest thereon, shall not thereafter be questioned by either
a party plaintiff or a party defendant, except in a suit, action or
proceeding commenced prior to the expiration of such twenty (20) days.
[R.O. 2011 Charter Art. VI § 45]
No indebtedness shall be incurred in an amount exceeding any
limit imposed by the Constitution and laws of the State of Missouri.
[R.O. 2011 Charter Art. VI § 46]
Before incurring any indebtedness hereunder, provision shall
be made for the collection of an annual tax on all taxable tangible
property within the city sufficient to pay the interest on and the
principal of the indebtedness as they fall due, and to retire the
same within twenty years from the date contracted; provided, however,
that the provisions hereof shall not apply in the case of the issuance
of revenue bonds as herein defined.
[R.O. 2011 Charter Art. VI § 47]
All bonds issued under this Charter shall be sold at public
sale upon sealed proposals after notice published at least once in
a newspaper published in St. Louis County, Missouri, such publication
to be made at least ten days prior to the date of sale. The director
of finance shall mail notices by direct mail to all parties and financial
institutions who in his opinion may be interested in the purchase
of such bonds.
[R.O. 2011 Charter Art. VI § 48]
For the purpose of refunding, extending and unifying the whole
or any part of its valid bonded indebtedness, the city, under the
terms and conditions prescribed by law, may issue refunding bonds
not exceeding in amount the principal of the outstanding indebtedness
to be refunded and the accrued interest to the date of such refunding.
