There shall be a Department of Finance, the head of which shall be the Director of Finance, who may be appointed by the City Manager, with the approval of the City Council. The Director of Finance shall have the proper knowledge of municipal accounting and sufficient experience in budgeting and financial control to properly perform the duties of the office. The position of Director of Finance may be held by any qualified person, including the City Manager or the City Secretary with the approval of the City Council.
Under the direction of the City Manager, the Director of Finance shall have charge of the administration of the financial affairs of the city and to that end shall have the authority and be required to:
(1) 
Employ such administrative assistants as are deemed necessary for the conduct of their office.
(2) 
Supervise and be responsible for the disbursement of all monies and have control over all expenditures to ensure that budget appropriations are not exceeded.
(3) 
Maintain a general accounting system, along the lines of the uniform system as promulgated by the National Committee on Municipal Accounting or some other nationally accepted system, for the city government and each of its offices, departments and agencies; cause to be kept books for an [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 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 City Council a quarterly statement of all receipts and disbursements, in sufficient detail to show the exact financial condition of the city, and a statement of unencumbered appropriation balances by funds.
(5) 
Prepare at the end of each fiscal year, a complete financial statement and report.
(6) 
Supervise and be responsible for the collection of all revenues of the city for whose collection the city is responsible and receive all monies receivable by the city from any source, including other offices, departments and agencies 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 in accordance with the City Council approved investment policy, subject to the requirements of law in force from time to time as to the furnishing of bond or the deposit of securities and the 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 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 in accordance with the established purchasing procedures.
(11) 
Inspect and audit any account or records of financial transactions which may be maintained in any office, department of agency of the government apart from or subsidiary to the accounts kept in their office.
With the approval of the City Council, the City Manager may at any time transfer any unencumbered appropriation balance or portion thereof between general classifications of expenditures within an office, department or agency. At the request of the City Manager, the City Council may by resolution transfer any unencumbered appropriation balance of portion thereof from one office, department or agency to another.
All fees received by any full time officer or employee of the city shall belong to the city government and shall be deposited to the appropriate fund at such time as required by the Director of Finance.
Any sale, transfer, trade in or contract for the sale of any personal property belonging to the city shall be conducted in accordance with such rules and regulations as the City Council may prescribe that are in compliance with the Texas Local Government Code applicable to Home Rule Cities.
Any real property owned by the City may be sold when the City Council determines in its judgment that such sale will be in the best interest of the City, with such sale being subject to the provisions of V.T.C.A., Local Government Code, Chapter 253 and Chapter 272, Sale or Lease of Property by Municipalities, as amended, and such other laws as are applicable for Home Rule Cities in Texas pertaining to the necessity for public bids.
(Ordinance 2024-10 adopted 5/13/2024)
The City Council shall adopt purchasing procedures by ordinance for any expenditure that is to the same levels allowed at all times by State laws. Where such expenditure of more than allowed by State law is involved, such proposed purchase or contract shall be submitted to competitive sealed bidding in accordance with the requirements of applicable state laws, as amended from time to time.
Nothing herein shall affect the right of the City Council to authorize the following procurements by resolution or ordinance without the requirement of competitive sealed bids:
(1) 
A procurement made because of a public calamity that requires the immediate appropriation of money to relieve the necessity of the municipality’s residents or to preserve the property of the municipality;
(2) 
A procurement necessary to preserve or protect the public health or safety of the municipality’s residents;
(3) 
A procurement necessary because of unforeseen damage to public machinery, equipment or other property damage;
(4) 
A procurement for personal, professional or planning services;
(5) 
A procurement for work that is performed and paid for by the day as the work progresses;
(6) 
A purchase of land or a right-of-way;
(7) 
A procurement of items that are available from only one source;
(8) 
Personal property sold:
(A) 
At an auction by a state licensed auctioneer;
(B) 
At a going out of business sale held in compliance with Subchapter F, Chapter 17, Business and Commerce Code;
(C) 
By a political subdivision of this state, a state agency of this state, or an entity of the federal government; or
(D) 
Under an interlocal contract for cooperative purchasing administered by a regional planning and zoning commission established under Chapter 391 [of the Local Government Code].
(9) 
The renewal of all, or any part of any insurance contract or policy within 20% of current contract or policies with approval of City Council.
(Ordinance 2020-24, prop. F, adopted 11/9/20)
Any city improvements costing more than fifteen thousand dollars ($15,000.00) shall be executed by contract except where such improvement is authorized by the City Council to be executed directly by a city department in conformity with detailed plans, specifications and estimates. All such contracts for more than fifteen thousand dollars ($15,000.00) shall be awarded to the lowest responsible bidder after such public notice and competition as may prescribed by ordinance, provided the City Council shall have the power to reject all bids and advertise again. Alterations in any contract may be made when authorized by the City 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 twenty-five percent (25%) of the original amount.
If a contract change order involves a decrease or increase of $15,000 or less, the City Council may grant general authority to the City Manager to approve the change orders as long as funds are budgeted for such purpose. The original contract price may not be increased or decreased by more than 25 percent.
All checks, vouchers or warrants for the withdrawal of money from the city depository shall be signed by the Director of Finance, or appointed deputy, and countersigned by the City Manager, or designee. In the event the City Manager is the Director of Finance, all checks shall be countersigned by the person performing the duties of City Secretary.
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, 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 City Council may by resolution authorize the borrowing of money by the issuance of negotiable notes of the city, each of which shall be designated “Tax Anticipation Note for the Year 20_____” (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 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.
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 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 El Campo, 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 City 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 their office, and if there are provisions of state law bearing upon the functions of their office under which the execution of a surety bond is required, it shall be further conditioned to comply therewith.