[Amended 7-28-1992 by Ord. No. 92-3]
A.
Functions.
(1)
The Treasurer shall be responsible for the receipt,
collection, deposit, distribution, investment, borrowing, and management
of all County funds, and shall have all the powers and duties granted
by the commonwealth law, and laws applicable to Counties of the Second
Class A for the Treasurers, the Home Rule Charter and this chapter.
(2)
The Treasurer shall supervise subordinate assessors,
engineers and clerks appointed by the Board of Tax Assessment Appeals
and administer rules and regulations promulgated by that Board.
(3)
The Treasurer shall be the Director of the Tax Claim
Bureau which shall be a part of the Office of the Treasurer. As Director
of the Tax Claim Bureau the Treasurer shall be responsible for the
operation of the delinquent real estate tax collection systems, programs,
and services of the County.
B.
Department head. Pursuant to Sections 418 and 1213
of the Charter, the Office of Treasurer shall be headed by the Treasurer
who shall be responsible to Council for the performance of the functions
of the Office.
C.
Powers and duties.
(1)
The Treasurer and through him the Office of the Treasurer
shall be responsible for the County's treasury programs and activities,
including:
(a)
Receipt, collection, deposit and disbursement
of all County funds;
(b)
Selection, with County Council, of depositories
for County funds and maintenance of records of deposits and withdrawals
from said depositories;
(c)
Preparation of reports of monies received by
the County to the Controller at such intervals as the Controller may
prescribe, and make available to the Controller all records pertaining
to the County's treasury programs and activities;
(d)
The investment of County funds pending their
application for current operations, and maintain custody of all investments
and invested funds of the County or in the possession of the County
in a fiduciary capacity, except as may be otherwise provided by law;[1]
(e)
Disbursement of County funds on authorized warrants
drawn by the County Council when approved and countersigned by the
Controller;
(f)
In an agency capacity, perform the following:
collection and transmittal of monies for the commonwealth; maintenance
of separate accounts of all monies so received and transmitted; and
the preparation of an annual statement of said monies for the Auditor-General;
[Commentary: These separate accounts include but are not limited to
licenses, fees and permits for dogs and kennels, places of amusement,
hunting, peddling of goods, and motor boats.]
(g)
Collection of real and personal property taxes
and the maintenance of accounts of monies collected;
(h)
Performance of such other duties with respect
to the collection of County taxes as shall be assigned by County Council;
(2)
The Treasurer and through him the Office of the Treasurer
shall perform the following duties pertaining to the tax assessment
of real property and personal property in the County for taxation
purposes:
(3)
The Treasurer, as Director of the Tax Claim Bureau,
and through him the Office of the Treasurer shall have the following
duties and powers pertaining to the operation of the delinquent real
estate tax collection systems, programs, and services of the County:
(a)
Duty to collect taxes, give proper receipts,
and make proper distribution of monies received;
(b)
Duty to pay taxes and municipal claims recovered
to taxing districts entitled thereto;
(c)
Duty to act as agent of any taxing district
which returns its tax claims to the Bureau for collection and to enter
such claims in dockets;
(d)
Duty, upon request, to furnish lien certificates
showing taxes due on any property;
(e)
Duty, upon request, to give notice to a person
selling land for collection claims of various tax liens and claims
against the property;
(f)
Duty to give property owner notice of delinquent
taxes;
(g)
Power, prior to time tax claim becomes absolute,
to set aside or reduce the amount of tax claim due to payment;
(h)
Duty to enter returns made to claims made up
by the Bureau in appropriate Bureau dockets and indexes;
(i)
All other powers and duties as set forth in
provisions of the Real Estate Tax Sales Law, 72 P.S. § 5860.101
et seq.
A.
Function. The Controller shall be responsible for
overseeing and controlling the expenditure of County funds, and shall
have the powers and duties granted by commonwealth law, by laws applicable
to counties for the Second Class A Controllers, the Home Rule Charter,
this chapter, or by ordinance of County Council.
B.
Department head. The Office of Controller shall be
headed by an independently elected Controller who shall be responsible
to the electorate of Delaware County for the performance of his duties.
He shall appoint at least one deputy controller trained or experienced
in the art of accounting and such other staff, including a solicitor,
as may be required to assist him in the discharge of his duties, subject
to the budgetary approval of County Council.
C.
Powers and duties. The Controller shall have the responsibility
and power and duty to:
(1)
Install and maintain the County's central accounting
system and records, including payroll accounting, retirement accounting,
employee benefits, general ledger and revenue accounting and accounts
payable;[1]
(2)
Prescribe and enforce a uniform chart of accounts
for all County departments and offices and other budgeted agencies
in consultation with the Budget Management Department, which system
shall be consistent with sound accounting principles and shall facilitate
the production of records of the cost of performance of each functional
program or activity;
(3)
Operate and maintain a central payroll system and
procedure covering salary and wage payments and payroll deductions
for all personnel paid out of County funds;
(4)
Maintain travel expense reimbursement records;
(6)
Preaudit all accounts of County agencies receiving,
disbursing or authorizing disbursement of County funds on a continuing
basis;
(7)
Require reports of receipts and disbursements of each
department and office to be made at such intervals as the Controller
may determine will most efficiently protect the County's interest;
(8)
Conduct fiscal postaudits;
(9)
Conduct special fiscal audits as requested by County
Council or the County Executive Director or on the initiative of the
Controller;
(10)
Report the results of all fiscal postaudits to County
Council and the County Executive Director;
(11)
Cooperate with the Budget Management Department, the
Treasurer, and the Board of Personnel Grievance and Performance Review
to maximize the extent of intergovernmental audit coordination;
(12)
Submit a report on the County's revenues and expenditures
to the County Council within 30 days of the end of each County fiscal
year.[3]
[3]
Editor's Note: Original Sec. 6.02.03(m), requiring
the Controller to develop a manual within 90 days of adoption of this
chapter, which immediately followed this subsection, was deleted 8-12-1980
by Ord. No. 80-3.
[Amended 8-12-1980 by Ord. No. 80-3]
The Controller shall effect payment of all duly
authorized invoices and other bills for payment properly presented
to the County by suppliers of goods and services, said payment to
be effected within specified prompt payment discount periods or 30
calendar days, whichever is shorter. This provision is subject to
the availability of County funds to effect said payments.
[Amended 8-12-1980 by Ord. No. 80-3]
Once the Budget Director, pursuant to § 6-36 of this chapter, has certified that there are funds available within the applicable department budget to cover a proposed expenditure, the Controller shall encumber the funds.
B.
The Controller shall maintain records of individual
retirement fund contributions and interest accrued thereon; prepare
financial statements of the fund; and have the responsibility for
refund and pension payments to members.
C.
The Controller shall maintain the accounting records
for the retirement fund and prepare reports as required by the Board
and outside agencies.
The Controller shall provide for the establishment
of petty cash funds, including an administrative services petty cash
fund. Procedures governing the operation of such funds shall be set
forth in procedures established by the Controller's Office.
[Added 8-5-2020 by Ord.
No. 2020-6]
A.
Functions. The Chief Financial Officer shall oversee and coordinate
the budget process for the County, working with the Director of Budget
Management, Treasurer and Controller. The Chief Financial Officer
shall also serve as a strategic advisor on all financial matters to
County administration. The Director of Budget Management and Treasurer
shall coordinate with the Chief Financial Officer as required to allow
the Chief Financial Officer to undertake the duties set forth below
and shall keep the Chief Financial Officer updated on all material
financial matters regarding the County.
B.
Supervision. The Chief Financial Officer shall be under the direct
supervision of the Executive Director. The Executive Director may
prescribe appropriate rules and regulations for the Chief Financial
Officer similar to those for Directors of departments in executive
service.
C.
Duties. The specific duties of the Chief Financial Officer shall
be as follows:
(1)
Develop and implement strategic and tactical financial strategies
and controls to ensure the County's economic viability in both the
short and long term.
(2)
Oversee the planning, organization, preparation, analysis and review
of the operating and capital budgets.
(3)
Evaluate performance and provide analysis of all County-funded programs
and operations.
(4)
Conduct periodic audits of budget items including budget-to-actual
comparisons.
(5)
Plan, develop and implement programs, policies and procedures that
result in sound financial development.
(6)
Recommend financial practices and procedures for the Budget Management
department.
(7)
Work with the Executive Director, Controller, Treasurer, Director
of Budget Management and other Directors to assure sound budget and
financial management.
(8)
Coordinate with the Controller and external auditors for preparation
and issuance of annual County financial audit.
(9)
Ensures that appropriate financial and budget reporting and forecasting
is easily and readily accessible to the public.
(10)
Provide leadership and strategic direction for the financial
management of the County.
(11)
Provide technical assistance and instruction for the financial
management of the County.
(12)
Other duties and projects as assigned by the Executive Director.
