There shall be a department of finance, the head of which shall
be appointed by the city manager, subject to the council’s confirmation.
The director of finance shall provide a bond with a recognized
corporate surety in such amount as the council may require except
that such bond shall be in an amount not less than $10,000.00.
The director of finance shall have charge of the administration
of the financial affairs of the city and to that end he shall have
the authority and shall be required to:
(1) Compile
the estimates of revenues and expenditure for the budget as directed
by the mayor.
(2) Supervise
and be responsible for the disbursement of all money and have control
over all expenditures to ensure that budget appropriations are not
exceeded.
(3) Maintain
a general accounting system for the city government and each of its
offices, departments and agencies, keep books for and exercise financial
budgetary control over each office, department and agency; keep separate
accounts for the items of appropriation contained in the city budget,
each of which accounts shall show the amount of the appropriation,
the amounts paid therefrom, the unpaid obligations against it and
the unencumbered balance, require reports of receipts and disbursements
from each receiving and spending agency of the city government to
be made daily or at such intervals as he may deem expedient.
(4) Submit
to the council a monthly statement of all receipts and disbursements
in sufficient detail to show the exact financial conditions of the
city;
(5) Prepare,
as of the end of each fiscal year, a complete financial statement
and report;
(6) Collect
all taxes, special assessments, license fees and other revenues of
the city or for whose collection the city is responsible and receive
all money receivable by the city from the state or federal government,
or from any court, or from any office, department or agency of the
city.
(7) Serve as
ex officio city treasurer and shall have custody of all public funds
belonging to or under control of the city, or any office, department
or agency of the city government, and deposit all funds coming into
his hands in such depositories as shall be designated by resolution
of the council, subject to the requirements of law as to surety and
payment of interest on deposits, but all such interest shall be the
property of the city and shall be accounted for and credited to the
proper account.
(8) Have custody
of all investments and invested funds of the city government, or in
possession of such government in a judiciary capacity, and have the
safekeeping of all bonds and notes of the city and the receipt and
delivery of city bonds and notes for transfer, registration or exchange.
(9) Approve
all proposed expenditures. Unless he shall certify that there is an
unencumbered balance of appropriation and available funds, no appropriation
shall be encumbered and no expenditure shall be made.
The director of finance may at any time with approval of the
council, transfer any unencumbered appropriation balance or portion
thereof between any office, department, agency, or fund. At the request
of the director of finance and within the last three months of the
budget year, the council may by resolution transfer any unencumbered
appropriation balance or portion thereof from one office, department,
agency or fund to another.
The director of finance shall have power and shall be required
to:
(1) Prescribe
the forms of receipts, vouchers, bills or claims to be used by all
the offices, departments and agencies of the city government.
(2) Examine
all contracts, orders and other documents by which the city government
incurs financial obligations, having previously ascertained that moneys
have been appropriated and allotted and will be available when the
obligations shall become due and payable.
(3) Audit and
approve before payment all bills, invoices, payrolls and other evidences
of claims, demands or charges against the city government and with
the advice of the city attorney determine the regularity, legality
and correctness of such claims, demands or charges.
(4) Inspect
and audit any accounts or records of financial transactions, which
may be maintained in any office, department, or agency of the city
government apart from or subsidiary to the accounts kept in his office.
All appropriations shall lapse at the end of the budget year
to the extent that they shall not have been expended or lawfully encumbered.
All fees for city services received by any officer or employee
belong to the city government and shall be paid forthwith to the department
of finance.
The city council shall be responsible for all purchases. It
shall contract for, purchase, store and distribute all supplies, materials
and equipment required by any office, department or agency of the
city government. It shall also be required to:
(1) Establish
and enforce specifications with respect to supplies, materials, and
equipment required by the city government.
(2) Inspect
or supervise the inspection of all deliveries of supplies, material
and equipment required by the city government and determine their
quality, quantity and conformance with specifications.
(3) Have charge
of such general storerooms and warehouses as the council may provide
by ordinance.
(4) Transfer
to or between offices, departments or agencies or sell surplus, obsolete
or unused supplies, materials and equipment.
The city council may delegate part or all of those powers to
one or more employees of the city.
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Before the city makes any lease of any real estate or any sale
or contract for the sale of any property belonging to the city having
an estimated value of $500 or less either in the form of land, real
estate or other properties, opportunity shall be given for open competition
by posting notices of said sales in not less than three public places
within the corporate limits of the city of Cameron, one of which places
shall be the City Hall for a period of at least ten days prior to
date of said sale.
And in all sales of property valued at more than $500.00, the
property shall be advertised for sale and bids in the local newspaper,
the contract of sale shall be awarded to the highest responsible bidder
after such public notice and competition as may be prescribed, provided
the council shall have the power to reject all bids and advertise
again. These same procedures shall be used whenever the city acts
as transfer agent.
Before the city makes any purchase for supplies, materials,
equipment or contractual services, opportunity shall be given for
competition. The city manager shall have authority to make expenditures
without the approval of the council for all budgeted items not exceeding
limitations set by law. All contracts or purchases involving more
than the amount set by State law shall be let to the lowest bid by
a responsible bidder after there has been an opportunity for competitive
bidding. Notice of the time and place, when and where such contract
shall be let shall be published in the official newspaper of the city
of Cameron once a week for two consecutive weeks prior to the time
for making such purchase or letting such contract, the time of the
first publication to be at least fourteen (14) days prior to the time
for making such purchase or letting such contract; provided however,
that the council shall have the right to reject any and all bids;
and provide further that nothing herein shall apply to contracts for
professional services nor to work done by the city and paid for by
the day as such work progresses.
All checks, vouchers or warrants for the withdrawal of money
from the city depository shall be signed by the city treasurer, or
his deputy, and countersigned by the mayor. In the absence of the
mayor, checks may be countersigned by the mayor pro-tem.
In any budget year, in anticipation of the collection 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
for maintenance and operation of the city government by issuance of
promissory notes of the city, each of which shall be designated “tax
anticipation note for year __________,” (stating the budget
year). Such notes shall mature and be payable not later than the end
of the fiscal year in which the original notes shall have been issued.
In any budget year, in anticipation of the collection or receipt
of other revenues of that budget year, the council may by resolution
authorize the borrowing of money by the issuance of promissory notes
of the city, each of which shall be designated “special revenue
note for the year _____,” (stating the budget year). Such notes
may be renewed from time to time, but all such notes, together with
the renewals, shall mature and be payable not later than the end of
the fiscal year in which the original notes shall have been issued.
All notes issued pursuant to this article may be sold at not
less than par and accrued interest at private sale by the director
of finance without previous advertisement, but such sale shall be
authorized by the council.