(a) 
All procedures pertaining to taxation and finance shall be in accordance with provisions of the Texas Property Tax Code and other applicable state law, ordinances, resolutions and rules of the City Council.
(b) 
There shall be a Department of Finance, the head of which shall be the Director of Administrative Services, who shall be, or be appointed by, the City Manager. The City Manager may appoint a deputy Director of Finance. Under the direction of the City Manager, the Director of Finance shall have charge of the administration of the financial affairs of the City.
(c) 
Any reference in the charter, in an ordinance of the city, or in other official documents to "Director of Finance" or "Finance Director" shall be deemed a reference to "Director of Administrative Services."
(d) 
A central accounting system shall be established and insofar as local conditions will permit, all functions of accounting, financing, purchasing, property custodian, inventory, and budget controls will be centralized therein under the supervision of the Director of Administrative Services.
(e) 
Accounting procedures shall be devised and maintained for the City, adequate to record in detail all transactions affecting the acquisition, custodianship and disposition of anything of value, including cash receipts, credit transactions and disbursements; and the recorded facts shall be presented periodically to officials in such summaries and analytical schedules in support thereof as shall be necessary to show the effect of such transactions upon the finances of the City and in relation to each department of the City government.
(f) 
The permit, license and fee amounts provided for in the City of Greenville Code of Ordinances or otherwise charged by the City of Greenville shall hereafter be reviewed and adjusted not less than annually, concurrent with the preparation of the city budget. Prior to the adoption of a budget each fiscal year, the Director of Finance shall review the permit, license and fee amounts provided by the City of Greenville Code of Ordinances and such other fees as may be charged by the City of Greenville and shall recommend adjustment of such fee amounts as shall need revision. This does not preclude the adjustment and or addition of new permits, licenses and fees during the fiscal year if deemed necessary by the Director of Administrative Services.
(g) 
The City Council shall cause an audit of books, records and accounts, as well as all transactions pertaining to the administration of the affairs of the City, at least once each year, embracing each fiscal year, by a certified public accountant. The duty of the public accountant shall include the certification of statements which shall include a general balance sheet; and statements showing income and expenditures, also comparisons, in proper classification, with the last previous audit.
(Prop. No. 6, 1984; Prop. No. 8, 2005; Prop. No. 1, 2010; Prop. No. 1, 2013)
(Repealed by Prop. No. 9, 2005)
(Repealed by Prop. No. 9, 2005. Prior to repeal, this section was amended by Prop. No. 7, 1984 and Prop. No. 2, 2000.)
(Repealed by Prop. No. 6, 2000. Prior to repeal, this section was amended by Prop. No. 7, 1992.)
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 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 or her office.
(Prop. No. 2, 2000)
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.
Except as otherwise provided herein, before the City of Greenville shall make any sale, contract for sale, or exchange of any personal property belonging to the City of Greenville, the property shall be advertised for sale in the local daily newspaper and in whatever other outlet or medium that the City Manager may deem appropriate. The contract for sale shall be awarded to the highest responsible bidder, either at auction or upon the opening of sealed bids after such public notice and competition as may be prescribed, and upon such other terms and conditions not inconsistent with the express provisions of state law and this Charter, as the City Council may require; provided, however, that the City Council shall have the authority to reject any or all bids and advertise again. The successful bidder shall tender payment in a form deemed acceptable by the City. These same procedures shall be used whenever the City of Greenville acts as a transfer agent.
The City Manager may dispose of personal property in any manner approved by ordinance of the
City Council, including by auction, interlocal agreement, or donation.
In the event that no bids are received or no responses are made at an auction for personal property advertised in accordance with this section, the City Manager may dispose of such property on such terms and in such a manner as he or she deems in the City of Greenville's best interests.
Irrespective of the foregoing, the City of Greenville may trade any equipment and/or vehicle to a dealer or manufacturer of equipment or vehicles of the same or similar kind in exchange for a cash credit against the purchase of a another piece of equipment or vehicle, in the event that the City Manager determines that the City of Greenville's best interests shall be served by doing so. In such event, the procedures above relating to bidding shall not be applicable.
(Prop. No. 8, 1984; Prop. No. 7, 1992; Prop. Nos. 2, 22, 2000; Prop. No. 10, 2005; Prop. No. 7, 2010)
The City Manager shall have authority to make expenditures without the approval of the Council for all budgeted items which do not exceed an amount which would be required to be bid. However, the Council may, by ordinance, impose restrictions on the Manager’s purchasing authority. Any expenditure greater than an amount required to be bid must be approved in advance by the City Council.
All contracts and purchases required to be bid shall be done so in accordance with state law. Contracts and purchases of similar kind and character for less than the minimum dollar amount requiring competitive bids by State law shall be let on such terms and conditions as may be established by the City Council of the City of Greenville.
(Prop. No. 7, 1992; Prop. No. 11, 2005)
Any city improvement shall be executed by contract 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. All such contracts shall be awarded to the lowest responsible bidder after such public notice and competition which may be required by law, provided the City Council shall have the power to reject all bids and advertise again. The Council may impose restrictions to require bidding for an amount less than is required by law to be bid.
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 of Greenville more than a cumulative ten percent (10%) of the original amount.
(Prop. No. 6, 1992; Prop. No. 18, 2013)
All checks, vouchers, or warrants for the withdrawal of money from the city depository shall be signed by the Director of Administrative Services or his or her deputy, and countersigned by the City Manager. In lieu of actual signature, facsimile reproduction may be used except for expenditures in excess of amounts required to be bid, and those not required to be bid which are in excess of five thousand dollars ($5,000.00). In the event the City Manager is the Director of Administrative Services, all checks, vouchers, or warrants signed by him or her shall be countersigned by the City Secretary, or his deputy.
(Prop. No. 6, 1992; Prop. No. 2, 2000)
All purchases made 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, material, 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, the Council may by ordinance authorize the borrowing of money by the issuance of negotiable short-term notes of the City of Greenville. Such notes shall mature and be payable solely from current revenues and available funds not later than the end of the fiscal year in which the original notes are issued.
(Prop. No. 8, 2000)
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 of Greenville, each of which shall be designated "special revenue note for the year 20 "(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.
(Prop. No. 1, 2000)
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.
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 Greenville, shall before entering upon the duties of their office or employment make bond in some responsible surety company, acceptable to the City Council which 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 or her 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.
(Prop. No. 2, 2000; Prop. No. 1, 2010)