[Code 1961 §6.35; CC 1983 §2-249; Ord. No. 381, 5-25-1970]
The Fiscal Year of the City shall commence on July first (1st)
and terminate on June thirtieth (30th) in each year, and the books,
accounts and reports of officers shall be made to conform thereto.
[Code 1961 §6.01; CC 1983 §2-244]
All appropriations of money shall be made in conformity with
the ordinances of the City and the laws of the State governing Cities
of the Third Class. No money shall be paid out of the City Treasury
except on a warrant signed by the Mayor and attested by the City Clerk;
nor shall any warrant be drawn on the Treasury or any ordinance passed
appropriating money, unless there is an unexpended balance in the
Treasury for the payment of such warrant or a sufficient sum in the
proper fund, unappropriated, to meet such ordinance.
[Code 1961 §6.02; CC 1983 §2-245]
A.
Warrants
on the City Treasurer shall be drawn by the City Clerk pursuant to
an order from the Council, and not otherwise.
B.
No
claim, account or demand against the City, except accounts for salary,
shall be allowed or a warrant ordered for the same, unless the claim,
account or demand, has been presented to the City Clerk at least one
(1) day before the regular monthly meeting of the Council at which
it is presented, and the City Clerk shall endorse in writing on each
claim, demand or account the date of filing the same. All claims,
demands and accounts, except accounts for salaries, shall be sworn
to, as provided by law, before being allowed.
C.
No
City warrant for payment of money from the City Treasury shall be
issued or delivered by the City Clerk to anyone who is indebted to
the City for taxes, license, or upon any account whatever until such
license, tax or claim shall be paid or discharged. The City Clerk
shall call upon the City Collector for all information necessary to
carry this Section into effect, and the books of the City Collector
shall be open at all times for the inspection of the City Clerk for
such purpose.
D.
The
City Treasurer shall make monthly settlements on the first (1st) Monday
of each month with the City Clerk so that paid warrants and coupons
can be checked off and the actual cash balance remaining in his/her
hands reported to the Council.
E.
No
claim, demand or account, except account for salaries shall be allowed
or a warrant ordered for the same until the claim, demand or account
has been examined by the Committee on Finance.
[Code 1961 §6.03; CC 1983 §2-246]
A.
The
books and accounts of the City in the hands of the City Clerk shall
be kept in a regular double entry order, comprised in such books as
a journal and ledger, and such auxiliary books as may be necessary.
The tax, license and stub books in the hands of the City Collector
shall be kept in a manner and form as shall be requisite to the purpose
for which they are used, and when not in use shall be deposited in
the City vault.
B.
All
appropriations embraced in ordinances passed in anticipation of revenue
shall be entered in the journal and memoranda, debits and credits
and carried to the ledger to the respective accounts to which they
belong, except the sinking fund account, and shall be entered on the
margin of the debit or credit column in red ink, and be considered
as reference only so that the regular charges of actual receipts to
respective accounts may not exceed the appropriation.
C.
Any
officer of the City receiving money for the City shall deposit the
same in the City Treasury on or before the first (1st) Monday of each
succeeding month and take a receipt therefor; but any such officer
shall, prior to the making of such deposit, make duplicate statements
of all such money received by him/her and hand the same to the City
Clerk.
D.
The
City Clerk, upon receipt of such statements, shall distribute to interest
accounts the proportion received for that fund being levied for interest
purposes upon real property or personal property of all kinds and
to the general expense account its proportion of levy of all real
and personal property.
E.
The
City Treasurer shall keep such accounts as are necessary and enter
therein the distribution of all monies received by him/her so that
each fund account shall receive proper debit and credit.
[Code 1961 §6.11; CC 1983 §2-247]
A.
It
shall be the duty of the City Collector at the close of business on
the last weekday of each month to file with the City Clerk a full
and complete statement of the revenue collected by him/her from all
sources during the preceding month. In such settlement the Collector
shall show from what source such amount of revenue is received, and
has been collected, keeping each class separate and distinct from
all others to the end that it may appear in every settlement what
amount of revenue the City has received from each and every source.
Every such settlement shall be entered by the City Clerk in a book
to be kept for that purpose, which book shall be open at all times
for inspection by any taxpayer of the City.
B.
Immediately
after each monthly settlement, the City Collector shall pay into the
City Treasury the amount found due on each settlement. He/she shall
take two (2) receipts from the City Treasurer for the amount so paid
in, one of which he/she shall file with the City Clerk who shall charge
the Treasury with the amount of such payment and credit the Collector
with the same.
C.
If the City Collector fails, neglects or refuses to pay into the City Treasury the amount found due by him/her on any such settlement and file the City Treasurer's receipt therefor with the City Clerk within three (3) days after such settlement, he/she shall be deemed guilty of a misdemeanor, and upon conviction shall be subject to punishment as provided in Section 100.120 of this Code.
[Code 1961 §6.12; CC 1983 §2-248]
A.
At
the first (1st) meeting of the City Council in April of each year,
the City Collector shall make out and return under oath the list of
delinquent taxes and back tax books on which taxes remain due and
uncollected and settle his/her accounts of all monies received by
him/her on account of taxes and other sources of revenue; and the
amount of such delinquent list, or so much thereof as the Council
shall find properly returned delinquent, shall be allowed and credited
to him/her on his/her settlement. Before allowing the collector credit
for any taxes on the "Land and Lot Delinquent List" or on the "Personal
Delinquent List", the Council shall make special inquiry and be fully
satisfied that he/she has used due diligence to collect the same,
and that he/she could not find any personal property of the taxpayer
out of which to make the same. If the Council is satisfied that there
are any names on either of the lists of persons who have personal
property out of which taxes should have been made, it shall in passing
upon such lists strike such names therefrom.
B.
At
the meeting of the Council for returning the real and personal delinquent
list the Council shall carefully examine all other accounts of the
City Collector and settle with him/her for all merchants and manufacturers
and for licenses and taxes upon all other pursuits, trades, professions,
callings or occupations, together with all back taxes, interests or
other monies which he/she may have collected or for the collection
of which he/she is responsible since his/her last annual settlement.
C.
If
for any cause, the first (1st) meeting of the Council in April of
any year is not held at the appointed time, it shall be the duty of
the Mayor to call a special meeting of the Council within ten (10)
days thereafter for the purpose of making the annual settlement by
the City Collector.
D.
The
Council shall cause such settlement to be entered of record so as
to show the amount of the City revenue fund tax, and City interest
fund tax, collected on the current tax books and the amount of real
estate and personal taxes remaining uncollected; also the amount of
such taxes collected on the Land and Lot Delinquent List and Personal
Delinquent List, amount of interest collected on delinquent taxes,
amount of back taxes together with the interest thereon collected
on delinquent real estate taxes, amount collected on merchants' and
manufacturers' licenses and on all other licenses of every kind and
character, and the amount collected from every other source of revenue,
so that the record may show in detail from what source the revenue
has been derived.
E.
Upon
the completion of his/her annual settlement the Council shall cause
the "Land and Lot Delinquent List" and the "Personal Delinquent List",
to be returned to the City Collector who shall be charged with the
amount of taxes thereon by the City Clerk, and who shall proceed to
collect the same, and to account therefor as for all other monies
collected by him/her, and when he/she makes his/her next annual settlement
he/she shall return such lists and shall be entitled to credit for
such as he/she has been able to collect. When his/her term of office
shall have expired the City Collector shall return to the Council
all delinquent lists and a list of all judgments and decrees rendered
on any tax bill upon which suit has been brought and which remains
unpaid, and the amount thereof, to the end that final settlement may
be made and such lists may be delivered to his/her successor and so
on from time to time, until the whole of such lists shall have been
collected or otherwise disposed of. Upon the making of any final settlement,
the City Collector shall turn over to his/her successor all uncollected
delinquent lists that have been allowed by the Council, and thereupon
the City Clerk shall credit his/her account with the amount of such
lists and charge the same to his/her successor in office.
[Ord. No. 2011-01 §1, 3-7-2011]
A.
Establishment Of Fund. There is hereby authorized the creation
of a restricted fund within the City's Treasury to be known as the
"Asset Forfeiture Fund".
B.
Funding Of Fund. All funds received through Federal or State
forfeiture proceedings shall be received by the City Marshal who shall
turn such funds over to the City Treasurer to the credit of the Asset
Forfeiture Fund. The City Treasurer shall maintain such fund as a
restricted fund to be utilized solely for the purposes set forth in
this Section. The Treasurer shall at all times maintain an accounting
of the fund balance available in such fund.
C.
Use Of Fund. The funds hereafter accumulated in said fund
shall be limited to those uses authorized through the forfeiture proceedings
from which such funds were derived. An accounting shall be maintained
by the City Marshal for each forfeiture showing:
