(Deleted by Charter election called 5/6/00)
The director of finance shall have charge of the administration of the financial affairs of the City and to that end he shall have authority to and shall be required to:
(1) 
Supervise and be responsible for the disbursement of all moneys and have control over all expenditures to insure that budget appropriations are not exceeded;
(2) 
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 obligation 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;
(3) 
Submit to the council a monthly statement of all receipts and disbursements in sufficient detail to show the exact financial condition of the city;
(4) 
Prepare, as of the end of each fiscal year, a complete financial statement and report;
(5) 
Supervise and be responsible for the assessment of all property within the corporate limits of the city for taxation, make all assessments for the city government, prepare tax maps and give such notice of taxes and special assessments as may be required by law, unless the City Council contracts with a third party for such services;
(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 this city;
(7) 
Have custody of all public funds belonging to or under the control of the city, or any office, department or agency of the city government, and deposit all funds coming into his hands in such depository or depositories as may be designated by the City Council, subject to the requirements of law in force from time to time as to the furnishing of bond or the deposit of securities and payment of interest on deposits. 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 fiduciary 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) 
Supervise and be responsible for the purchase, storage and distribution of all supplies, materials, equipment and other articles used by any office, department or agency of the city government;
(10) 
Approve all proposed expenditures; unless he shall certify that there is an unencumbered balance of appropriation and available funds, no expenditure shall be made.
(Amended by Charter election called 5/6/00)
The city manager may at any time transfer any unencumbered appropriation balance or portion thereof between genera classifications of expenditures within an office, department or agency. At the request of the city manager and within the last three months of the fiscal year, the council may by resolution transfer any unencumbered appropriation balance or portion thereof from one office, department or agency 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 officers, departments and agencies of the city government;
(2) 
Examine and approve 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 fiscal year to the extent that they shall not have been expended or lawfully encumbered.
All fees received by any officer or employee shall belong to the city government and shall be paid to the department of finance at such times as required by the director of finance.
Before the City makes any sale or contract for the sale of any property belonging to the City, other than real estate, opportunity shall be given for open competition under such rules and regulations as the City Council may prescribe. Property of the City may only be sold for its full fair market value. Real property interests owned by the City may only be sold in accordance with the bidding procedures of state law.
(Amended by Charter election called 5/6/00)
The director of finance shall have authority to make expenditures without the approval of the City Council for all budgeted items not exceeding $10,000.00. Any expenditure involving more than $10,000.00 must be expressly approved in advance by the City Council. Before the City makes any purchase or contract for supplies, materials, equipment or contractual services, where the amount is $10,000.00 or more the bidding procedures established by state law for items required to be bid shall be followed. Purchases of less than $10,000.00 shall be made in accordance with such rules and regulations, as the Council may prescribe.
(Amended by Charter election called 5/6/00)
Any City improvement costing more than $10,000.00 shall be executed by contract authorized by the City Council, except where such improvement is authorized by the Council to be executed directly by a city department in conformity with detailed plans, specifications and estimates. In the event of contracts for $10,000.00 or more the bidding procedures established by state law for items required to be bid shall be followed. Purchases of less than $10,000.00 shall be made in accordance with such rules and regulations, as the Council may prescribe. Alterations in any contract may be made when authorized by the Council upon the written recommendation of the City Manager when and only when such alterations do not increase the cost to the City more than ten percent of the original amount. Where cash is not to be paid for such improvements, the City shall follow the provisions of Article 2368a, Revised Civil Statutes of the State of Texas, 1925 as amended, as it relates to cities.
(Amended by Charter election called 5/6/00)
All checks, vouchers or warrants for the withdrawal of money from the City depository shall be signed by the City Manager, and countersigned by the City Secretary.
(Amended by Charter election called 5/6/00)
All purchases shall be pursuant to a written requisition from the head of the office, department or agency whose appropriation will be charged, and no contract or order shall be issued to any seller unless and until the director of finance certifies that there is to the credit of such office, department or agency a sufficient unencumbered appropriation balance to pay for the supplies, materials, equipment or contractual services for which the contract or order is to be issued.
In any fiscal 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 by the issuance of negotiable notes of the City, each of which shall be designat1ed "Tax Anticipation Note for the Year 19 " (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 have been issued:
In any fiscal 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 negotiable notes of the City, each of which shall be designated "Special Revenue Note for the year 19 " (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 pursuant to this article may be sold at not less than par and accrued interest at private sale lay the director of finance without previous advertisement, but such sale shall be authorized by the City Council.
The directors of all administrative departments whose duties include the handling of moneys, and all employees whose duties include the handling of moneys, belonging to the City of Brownfield, shall before entering upon the duties of their office or employment make bond in some responsible surety company, acceptable to the City Council for such amount as the Council may prescribe the premium of which bond shall be paid by the City; and the City Council may also require any such surety bond to be further conditioned that the principal thereon will faithfully perform and/or discharge the duties of his office, and if there are provisions of state law bearing upon the functions of his office under which the execution of a surety bond is required, it shall be further conditioned to comply therewith.