[CC §22.010]
The fiscal year of this City shall begin on July 1, and end on June 30 of the next succeeding year.
[Ord. No. 7 §1, 3-27-1980]
A. 
Monthly financial reports including schedules showing comparisons of actual revenue and expenditures to the budget will be presented to the Council at their monthly meeting. A detailed semi-annual financial statement containing statements of receipts, expenditures, and indebtedness of the City should be published to satisfy State statutory requirements.
B. 
Loans to City Officials and employees are prohibited.
C. 
All persons responsible for City funds will have fidelity bond coverage sufficient to meet State statutory requirements.
D. 
Insurance coverage will be reviewed periodically by qualified individuals to determine its adequacy. The comprehensive liability policy should include liability coverage for Council members and City employees.
E. 
A double-entry accounting system and adequate records will be maintained.
[Ord. No. 184 §2, 2-2-1987; Ord. No. 629 §1, 6-21-1999]
A. 
Prior to the commencement of each fiscal year, a budget for the City shall be prepared, and the same will be presented to or approved by the City Council. The format of the budget shall be illustrated by the sample budget format which is on file in the City Clerk's office.
B. 
The annual budget shall present a complete financial plan for the next fiscal year. The following shall be included in the budget.
1. 
A budget message to describe the important features of the budget and to point out any major changes from the previous year.
2. 
An estimate of revenues which are expected to be received during the next year from all sources, plus a comparative statement of the revenues for the previous two (2) budget years. These comparisons shall be shown by year, fund, and source.
3. 
An estimate of the expenditures that are proposed to be spent during the budget year, plus a comparative statement of actual expenditures for the previous two (2) years. These comparisons should be shown by year, fund, activity and object.
4. 
The amount of money required to pay any interest, amortization, or redemption charges which the municipality will owe during the budget year.
5. 
General summary of the total proposed budget.
C. 
The Finance Committee of the City Council shall prepare the budget after reviewing the expenditure request and revenue estimates with City Officers. The Finance Committee shall submit the completed budget and supporting schedules and exhibits to the City Council.
D. 
The City Council shall by ordinance adopt the City budget.
E. 
Expenditure estimates in the budget shall not be larger in amount than the total anticipated revenue for the budget year, plus any surplus from the previous year or less any deficit from the previous year.
F. 
The City will not increase or decrease the total amount authorized for expenditure from any fund, unless the governing body by motion, duly made and passed, approves of any increase or decrease, setting forth the facts and reasons making the increase or decrease necessary.
[Ord. No. 1268, 3-7-2022]
G. 
The Finance Committee shall prepare the City budget in accordance with the following calendar.
1. 
In January of each year, the City Administrator will collect the data necessary, and make preliminary revenue estimates for the coming fiscal year. The Administrator will estimate expenditures for the present year, and note expenditures and revenues for the previous two (2) fiscal years.
2. 
In February of each year, the City Administrator will request from each Officer a statement of expenditures requested for the coming fiscal year.
In the absence of the City Administrator, the City Clerk will perform the duties of the City Administrator set forth in Paragraphs (1) and (2) hereof.
3. 
In March of each year, the Finance Committee will review the departmental request and make final revenue estimates for the coming fiscal year, and will confer with department heads to discuss these requests.
4. 
In April of each year, the Finance Committee will begin assembling the City budget.
5. 
In May of each year, the Finance Committee will confer with the Mayor for the preparation of the City budget for the next fiscal year to be submitted to the City Council.
6. 
The budget shall be submitted to the City Council at the first (1st) regular meeting in June.
[Ord. No. 7 §3, 3-27-1980]
A. 
Cash drawer, receipts and deposits thereof will be the sole responsibility of the City Collector.
B. 
The Collector's cash drawer will be closed out before the end of the day's business and a cash count control sheet will be utilized, i.e., beginning balance plus various receipts less deposit equals ending balance.
C. 
Collector will deposit receipts intact daily.
D. 
City Clerk will periodically compare deposits per cash count control sheets to deposits per bank statement.
E. 
Collector will maintain a standard collection summary sheet which will be used to post to the cash receipts book. The summarization of the collection sheets and the time to post will be decided upon by the Clerk, whatever is the most feasible (pref. weekly).[1]
[1]
Editor’s Note: Former Subsection (F), regarding entries of cash receipts being divided between Illmo and Scott City prior to single Collector’s office being created, which immediately followed, was repealed 4-20-2015 by §2 of Ord. No. 1020. Former Subsections (G) and (H) were also redesignated as Subsections (F) and (G), respectively.
F. 
Source documents i.e., tax bills, debit or credit memos, etc., should be reconciled to the standard collection summary sheet daily.
G. 
Source documents should be filed chronologically. A four (4) part tax bill should be utilized so a double set of files can be maintained on the tax collections; one (1) by date paid the other by number or alphabetical order.
[Ord. No. 7 §4, 3-27-1980]
A. 
The City Clerk should prepare the tax books, which should be in total agreement with the list furnished by the County Assessor.
B. 
The tax book should be turned over to the City Collector after it is completed by the Clerk.
C. 
Any additions or deletions thereto should have back up approval from the Council and should be duly recorded in the minutes.
D. 
If any properties on the assessment sheet are outside the City limits, they should be reviewed by the Council before eliminating them.
E. 
A delinquent tax bill list will be prepared after March 15 and before April 1 of each preceding tax year. This list will be presented to the Council for review. Monthly lists thereafter should also be presented. Second tax bills should be sent after a reasonable time.
F. 
The Collector should get the approval of the Council before writing off any uncollectible tax bills.
[Ord. No. 7 §5, 3-27-1980; Ord. No. 744 §1, 12-15-2003]
A. 
Department heads will fill out a three (3) part purchase order in requisitioning materials, supplies and equipment of small nature for items costing over fifty dollars ($50.00).
B. 
Purchase orders will be kept at City Hall and will be distributed to department heads one at a time as the need for them arises.
[Ord. No. 1020 §1, 4-20-2015]
C. 
A file will be maintained for all open purchase orders and commitments.
D. 
Goods should be shipped to department locations. Department heads should acknowledge receipt and good condition of goods on the shipping copy and send the shipping copy to the Clerk's office, signed by the Department head.
E. 
Clerk's office should match the purchase order and the invoice; compare quantities, prices and text extensions. Upon proper verification, a voucher should be prepared with the purchase order and invoice attached.
[Ord. No. 7 §6, 3-27-1980; Ord. No. 466 §1, 3-6-1995]
A. 
All checks written upon the City Treasury shall be signed by the City Clerk and the Mayor.
B. 
The City Clerk will prepare the check for signing from voucher before the City Clerk and the Mayor sign the same.
C. 
The City Clerk will enter checks into the City's cash disbursement journal.
D. 
The City Clerk will write the check number on voucher as each check is signed by the City Clerk and the Mayor, before the City Clerk mails the same.
E. 
(Reserved)[1]
[1]
Editor’s Note: Former Subsection (E), which provided that the checking account would be reconciled by the City Collector, was repealed 3-3-2014 by Ord. No. 992 §4.
[Ord. No. 7 §7, 3-27-1980]
A. 
Merchant's licenses will be prenumbered and therefore accounted for each month.
B. 
Merchant's licenses are sold duly throughout the year on a pro-rated basis and become due July 1 of the tax year.
C. 
Notices will be mailed out on the fifteenth (15th) of the month preceding the due date. Licenses become delinquent thirty (30) days from the due date. A ten percent (10%) per month penalty is cumulated thereafter up to one hundred percent (100%) per year.
D. 
Delinquent licenses are handled on a month to month basis.
[Ord. No. 7 §8, 3-27-1980]
A. 
Personnel records including wage and salary data will be maintained for all employees.
B. 
Any name added to the payroll should be backed up by an authorization in the minutes.
C. 
Any wage or salary rate changes should be backed up by an authorization in the minutes.
D. 
All wage and salary rates should be formally approved in the minutes.
E. 
A separate payroll register apart from the cash disbursements will be maintained with the total checks cut for payroll to be entered into the Disbursement Journal in the aggregate.
F. 
Payroll advances to City employees should be prohibited or adequately controlled.
G. 
The City will prohibit discrimination based on race, sex etc., in its employment practices.
[CC §§22.200 — 22.210]
A. 
City Clerk To Keep Records. The records of the City shall be kept in the custody of the City Clerk.
1. 
As used in this Section, the word "record" or "records" shall mean any document, book, paper, photograph, map, sound recording or other material, regardless of physical form or characteristics, made or received pursuant to law or in connection with the transaction of official business. Library and museum material made or acquired and preserved solely for reference or exhibition purposes, extra copies of documents preserved only for convenience of reference, and stocks of publications and of processed documents are not included within the definition of records as used in this Section, and are hereinafter designated as "non-record" materials.
2. 
The City Clerk may delegate to a subordinate or to another City Official authority to have temporary custody of City records, after satisfying himself as to the safety of said records.
B. 
Destruction of Records and Non-record Materials. All records made or received by or under the authority of or coming into the custody, control or possession of local officials in the course of their public duties are the property of the City and shall not be mutilated, destroyed, transferred, removed or otherwise damaged or disposed of, in whole or in part, except as provided by law.
1. 
No record shall be destroyed or otherwise disposed of unless it is determined that the record has no further administrative, legal, fiscal, research or historical value.
2. 
Non-record materials or materials not included within the definition of records may, if not otherwise prohibited by law, be destroyed at any time, if same have the approval of the Missouri Local Records Board.
3. 
Records of the City may be disposed of or destroyed without the approval of the Missouri Local Records Board, if the same is permitted by the State Municipal Records Manual. Records may be retained for a period of time longer than the minimum retention period required by the State Municipal Records Manual, at the discretion of the City Clerk.