[1]
Editor’s note–Former section 16 pertaining to prohibition of certain expenditures, and deriving from Charter Amnd. No. 10, ratified May 6, 1969, was repealed and deleted in its entirety by Charter Prop. No. 13, ratified 6/7/2022.
Under the direction of the City Manager, the Finance Director shall have charge of the administration of the finance affairs of the city and to that end they shall have authority and shall be required to:
(1) 
Compile the estimates of revenues and expenditures for the budget.
(2) 
Supervise and be responsible for the disbursement of all moneys 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 or they may deem expedient.
(4) 
Submit to the Commission a monthly statement of all receipts and disbursements in sufficient detail to show the exact financial condition of the city.
(5) 
Prepare or cause to be prepared, as of the end of each fiscal year, a complete financial statement and report.
(6) 
Cause to be completed the assessment of all property within the corporate limits of the city for taxation, the making of all special assessments for the city government, the preparation of tax maps and giving of such notice of taxes and special assessments as may be required by law.
(7) 
Cause to be collected, 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.
(8) 
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 depositories as may be designated by resolution of the Commission, subject to the requirement of law as to surety and the payment of interest of deposits, but as to surety and the payment of interest of deposits, but all such interest shall be the property of the city and shall be accounted for and credited to the proper account.
(9) 
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.
(10) 
Approve or disapprove all proposed expenditures.
(Charter Prop. No. 11, ratified 6/7/2022)
The Finance Director with the approval of the City Commission may at any time transfer any unencumbered balance or portion thereof between general classification of expenditures within an office, department or agency. At the request of the Finance Director and within the last three months of the budget year, the City Commission may by resolution transfer any unencumbered appropriation balance or portion thereof from one office, department or agency to another.
(Charter Prop. No. 11, ratified 6/7/2022)
The Finance Director shall have power and shall be required to:
(1) 
Prescribe the forms, 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 account 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.
(Charter Prop. No. 11, ratified 6/7/2022)
All appropriations shall lapse at the end of the budget year to the extent that they shall not have been expended or lawfully encumbered.
(Charter Prop. No. 11, ratified 6/7/2022)
All fees for city services 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 Finance Director. All persons whose duties require the handling of money shall be bonded in an amount that shall be determined by the City Commission.
(Charter Prop. No. 11, ratified 6/7/2022)
The City Manager shall assign a qualified individual who shall be responsible for the purchasing, receiving, storage, and issuance of all city supplies, materials, equipment, etc., and shall be referred to as the Purchasing Agent. The Purchasing Agent shall be responsible for making purchases pursuant to applicable state law. He shall oversee the purchase of all materials, store and distribute all supplies, materials, and equipment required by any office, department, or agency of the city government and shall also have the power and authority and shall be required to:
(1) 
Establish and enforce specifications with respect to supplies, materials, and equipment required by the city.
(2) 
Inspect or supervise the inspection of all deliveries of supplies, materials, and equipment and determine their quality, quantity, and conformance with specifications.
(3) 
Have charge of such general store rooms and warehouses as the Finance Director may provide.
(4) 
Transfer to or between offices, departments, or agencies or, with the approval of the Finance Director, sell surplus, obsolete, or other supplies, materials, or equipment which are not required for the operation of the city.
(Charter Prop. No. 12, ratified 6/7/2022)
The Purchasing Agent shall ensure that the sale of personal property belonging to the city be made in accordance with policies adopted by the City Commission and as provided by state law.
(Charter Prop. No. 12, ratified 6/7/2022)
Any purchase made or contract entered into by the City of Dumas shall be in accordance with the laws of the State of Texas as the same now exist or as they may be amended from time to time, or as provided by City ordinance when not in conflict with State law.
(Amend. of 4/2/57; Charter Amnd. No. 7, ratified 5/1/93; Charter Amnd. No. 4, ratified 5/17/10; Charter Prop. No. 12, ratified 6/7/2022)
All public improvements shall be purchased and bid and contracted for in such amounts as required in conformity with state law. Alterations in any contract not to exceed 25% of the total contract may be made when authorized by the Commission, provided that such alteration is acceptable to the other contracting party.
(Charter Amend. No. 8, ratified 5/1/93; Charter Prop. No. 12, ratified 6/7/2022
The Purchasing Agent shall be responsible for the proper warehousing of all of the city’s supplies, materials, and equipment. Such items owned by the city shall be stored in a manner so that they will be adequately protected and readily accounted for. Materials, supplies, and equipment shall be issued from the warehouse in line with the requirements of an adequate cost accounting system which shall be established and such material shall be issued to responsible people designated by the Finance Director and all such individuals shall sign a proper requisition or receipt for such items issued from the city warehouse. The Purchasing Agent shall also keep or cause to be kept a perpetual inventory on all warehouse items, and such perpetual inventory shall be adjusted to a physical inventory which shall be made not less than one time during each fiscal year. Such physical inventory to be made by a person other than the Purchasing Agent or his assistants as shall be designated by the Finance Director. All shortages shall be promptly reported in writing by such person to the Finance Director. Such report shall contain a full explanation of any shortage and recommendations to avoid a repetition of similar happenings.
(Charter Prop. No. 12, ratified 6/7/2022)
The Finance Director and all city employees doing purchasing or warehousing of materials, supplies, and equipment shall be bonded with such surety and in such amount as the Commission may require, except that any such bond shall not be in an amount of less than one percent (1%) of the annual budget adopted by the Commission.
(Charter Prop. No. 11, ratified 6/7/2022)
All checks, vouchers, or warrants for the withdrawal of money from the city depository shall be signed by the City Manager or the City Secretary, and countersigned by the mayor. In the absence of the mayor, checks may be countersigned by a City Commissioner.
(Charter Prop. No. 11, ratified 6/7/2022)
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 Commission may by resolution authorize the borrowing of money in a sum not in excess of the unencumbered net of anticipated tax receipts 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 shall have been issued.
(Charter Prop. No. 11, ratified 6/7/2022)
In any budget year, in anticipation of the collection or receipt of other revenues of that budget year, the Commission may by resolution authorize the borrowing of money in a sum not in excess of the unencumbered net of anticipated tax receipts 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.
(Charter Prop. No. 11, ratified 6/7/2022)