Note: It was held in the case of Logan et ux., v. City of Glendale et al., 132 Cal. App. 169, 22 P. (2d) 552, that providing an ornamental street lighting system of the city is a governmental function falling within police power and that it is not part of a public utility and may be financed by assessment. See also, Logan v. City of Glendale et al., 102 Cal. App. (2d) 864, 229 P. (2d) 128.
As to control of Charter provisions by bond ordinance, see Charter, Art. XXVI, § 5.
The director of administrative services shall be the general accountant of the city. He shall receive and preserve in his office all accounts, books, vouchers, documents and papers relating to accounts and contracts of the city, its disbursements, revenues and other financial affairs. He shall keep an account of all moneys paid into and out of the treasury, and shall draw and sign all warrants on the treasurer for payment of money out of the treasury, except as otherwise provided in this Charter or by general law. The city clerk shall furnish the director of administrative services with copies of all ordinances, resolutions and orders of the council making appropriations or authorizing expenditures of money for any purpose. All orders for the purchase of goods, materials or supplies, and all orders or contracts proposed to be entered into by the city by virtue of which any money shall or may become payable by the city, except contracts, the expense of which is to be paid by assessments upon properties benefited or affected thereby, shall before becoming effective, on behalf of the city, be presented to the director of administrative services and have indorsed thereon his certificate that there remains unexpended and unapplied in the city treasury as provided by this Charter, a balance of the appropriation or fund applicable thereto sufficient to pay the estimated expense to be incurred during the then current fiscal year under said order or contract as estimated by the board or officer making the same, or that adequate provision therefor has been made in the tax levy, or by other revenues to be received by the city as estimated in the budgets. It shall be the duty of the director of administrative services to make such endorsement upon every such contract or order so presented to him if there remains unexpended and unapplied the said estimated amount in any appropriation fund or tax levy, or other estimated revenue applicable thereto, and thereafter he shall hold and retain the said amount to pay the expense to be incurred under said order or contract until the same is fully performed and expense paid.
Editor's Note: The catchline of this section originally read as follows: "Controller."
(Res. No. 04-238 § 1, 2004)
The city treasurer shall receive and safely keep and pay out as directed in this Charter all moneys belonging to the city and all moneys received by or coming into the hands of any officer, board, department or employee of the city and shall keep an exact account of receipts and disbursements.
Editor's Note: The catchline of this section originally read as follows: "Treasurer."
All demands against the city shall, before being paid, be presented to and approved by the proper commission or officer, as herein provided. Demands for which no appropriation has been made shall be presented to the council; and all other demands shall be presented to the city manager; provided that any person dissatisfied with the refusal of the city manager to approve any demand, in whole or in part, may present the same to the council, and the approval of such demand by the council shall have the same effect as its approval by the city manager; and provided further, that if the council shall provide for a park, playground and recreation center commission, a social service commission, or a city planning commission, it may make provision for the presentation to and approval by any such commission of demands for liabilities incurred by it. The council by ordinance may provide for petty cash funds for payment in cash, of expenditures provided for in the budgets that cannot conveniently and economically be paid otherwise. When making demands for the replenishment of the same, the persons entrusted with the funds shall account for all disbursements, and the amounts so expended shall thereupon be charged against the proper appropriations. (1921; 1953; 1959.)
Editor's Note: The catchline of this section originally read as follows: "Presentation of demands."
All demands approved by the proper board, commission or officer shall be presented to the director of administrative services, who shall examine the same; and if the amount thereof is legally due and there remains on his books an unexhausted balance or an appropriation against which the same may be charged, he shall approve such demand and draw and sign his warrant on the treasurer therefor, payable out of the proper fund. Objections of the director of administrative services to any demand may be overruled by the council, and the director of administrative services shall thereupon draw his warrant as directed by the council. Such warrants when presented to the treasurer, shall be paid by him out of the fund therein designated, if there be sufficient money in such fund for that purpose. A warrant not paid for lack of funds shall be registered, and all registered warrants shall be paid in the order of registration when funds are available therefor. The director of administrative services shall draw his warrants for payment of municipal or other bonds payable out of funds in the treasury upon presentation and surrender of the proper bonds or coupons, without approval of any body or officer. The council may make further regulations by ordinance regarding the presentation, approval and payment of demands against the city.
Editor's Note: The catchline of this section originally read as follows: "Warrants on treasury."
(Res. No. 04-238 § 1, 2004)
No payment shall be made from the treasury of the city, except as otherwise provided by law or this Charter, except on demands presented and approved and warrants drawn as herein or by ordinance provided. No action shall be brought on any claim or demand for money or damages against the city or any board, commission or officer thereof, until a demand for the same has been presented as provided in this Charter or by ordinance and rejected in whole or in part. If rejected in part, action may be brought to recover the whole. Nor shall any action be brought upon any such demand that has been approved in whole, as herein or by ordinance provided, but nothing herein contained shall prevent the holder of any demand for resorting to proceedings to compel any officer, board, or commission to act upon a demand or to pay a demand that has been properly allowed.
Editor's Note: The catchline of this section originally read as follows: "Actions against city."
[1]
It was held in the case of Kelso v. Board of Education of City of Glendale et al., 42 Cal. App. (2d) 418, 109 P. (2d) 30, that the provisions of this section are not applicable to claims against the school district.
In the case of Slavin v. City of Glendale et al., 97 Cal. App. (2d) 408, 217 P. (2d) 984, which was an action against the City of Glendale and others for assault and battery committed by police officers of the city, it was held that such action was barred by plaintiff's failure to file a claim at any time and that the city was not estopped from raising this defense.
In the case of Klimper v. City of Glendale et al., 99 Cal App. (2d) 451, 222 P. (2d) 49, it was held that presentation of a written verified claim, as required by Charter and ordinance, was a condition precedent to maintaining an action against the defendant city or an officer thereof upon a claim for damages founded in tort, and that the defendant city and its officers were not estopped from relying on plaintiff's failure to present any claim.
As to state claims law, see Gov. C., § 710 et seq.
The fiscal year of the city shall begin on the first day of July. On or before the first day of June of each year, the city manager shall submit to the council a proposed budget for the department of Glendale Water and Power and a proposed budget for all other departments to be known as the general budget. Said budgets shall include estimates of the revenues and expenditures of the city departments for the ensuing year. These estimates shall be compiled from detailed information obtained from the several departments on blanks to be furnished by the city manager. The classification of the estimates of expenditures shall be as nearly uniform as possible for all departments, and shall give the following information:
1. 
A detailed estimate of the expenses of each department;
2. 
Expenditures for corresponding items for the last and for the current fiscal years, including adjustments due to transfers between appropriations plus an estimate of expenditures necessary to complete the current fiscal year;
3. 
Such information as may be required by the council or as the manager may deem advisable to submit;
4. 
The recommendation of the manager as to the amounts to be appropriated, with reasons therefor, in such detail as the council may direct. Sufficient copies of such proposed budgets shall be prepared and submitted, that there may be copies on file in the office of the clerk for the inspection by the public and one copy of each budget furnished each member of the council. The council shall have power to revise, correct or modify proposed budgets in any particular.
Editor's Note: The catchline of this section originally read as follows: "Estimate and budgets."
(Res. No. 04-238 § 1, 2004)
After considering said proposed budgets, the council shall fix a time for holding a public hearing upon the same and shall publish a notice of the time fixed for said hearing once in a newspaper of general circulation at least 10 days before the time for the hearing. After said hearing the council may further correct or modify said proposed budget and shall by resolution, adopt a Glendale Water and Power budget and a general budget. Such resolution shall operate as an appropriation of funds to the amounts and for the purposes set forth in the budgets so adopted.
Editor's Note: The catchline of this section originally read as follows: "Appropriations."
(Res. No. 04-238 § 1, 2004)
At any meeting after the adoption of the budget or budgets, the council, by a vote of three members may amend or supplement such budget or budgets, so as to authorize the transfer of unused balances appropriated for one purpose to another purpose, or to appropriate available revenues not included in the annual budget.
Editor's Note: The catchline of this section originally read as follows: "Transfer of appropriations."
The council shall have power by ordinance, to provide a system for the assessment, levy, and collection of all city taxes, which system shall conform as nearly as may be to the general laws of this state, provided for the assessment, levy and collection of county taxes. All taxes levied, together with any penalties imposed for delinquency and the cost of collection, shall constitute liens on the property assessed and every tax upon personal property shall be a lien upon the real property of the owner thereof. The said liens shall attach as of the first Monday of March of each year. The council may provide that the city clerk shall be ex officio assessor and that the city treasurer or other officer selected by them, shall be ex officio tax collector.
Editor's Note: The catchline of this section originally read as follows: "Taxation."
The council shall have power by ordinance to authorize the transfer to and the assumption and discharge by officers of the County of Los Angeles, of any function of the city relating to the assessment of property for taxation, the equalization of such assessment, the collection of taxes levied for municipal purposes, the collection of assessments levied for local improvements, the sale of property for nonpayment of assessments levied for local improvements, and the redemption of property from sales for either of said purposes, and may repeal any such ordinances.
Until the council shall otherwise provide, the ordinance of said City of Glendale now in effect providing that the duties of assessing property and collecting taxes provided by law to be performed by the assessor and the tax collector of the City of Glendale, shall be performed by the county assessor and the county tax collector of the County of Los Angeles, shall remain in full force and effect. During the time that said present ordinance, or any other ordinance passed by the council in pursuance of this section for the same purpose, shall be in effect, the mode and manner of assessing property for purposes of municipal taxation, the equalization of such assessments, the levying and collecting of taxes for municipal purposes, the nature of the lien therefor and the manner and method of enforcing the same and of the redemption of property sold for nonpayment of taxes, and all proceedings relating to said matters, shall be substantially the same as may be provided by law for such matters in relation to county taxes of the County of Los Angeles, so far as applicable, unless the council shall provide otherwise by ordinance.
During the time that the functions of the city, relating to the assessment and collection of city taxes, are being discharged by the officers of the County of Los Angeles, the offices of city assessor and city tax collector shall be deemed suspended and no person shall fill the same, nor shall any salary attach thereto, and all duties of said offices other than the assessment and collection of taxes shall be transferred to and performed by such officers as the council shall by ordinance determine.
The total tax rate for any one year shall not exceed 1% of the assessed valuation, unless a special tax be authorized, as provided in this Charter; and the proceeds of any such special tax shall be used for no other purpose than that specified for which it was voted; provided, however, that in addition to said 1%, there shall be included in every annual levy, a sufficient amount to cover all liabilities of the city for principal and interest of all bonds or judgments due and unpaid or to become due during the ensuing fiscal year and not otherwise provided for; provided, further, that in addition to the taxes above mentioned there shall be levied a tax not exceeding fifteen cents ($0.15) on each $100 of the assessed valuation for the library fund; provided, further, that in addition to the taxes above mentioned, the council may levy a tax not exceeding fifteen cents ($0.15) on each $100 of assessed valuation for parks, playgrounds and recreation centers; provided, further, that in addition to the taxes above mentioned, there shall be levied a tax not exceeding fifteen cents ($0.15) on each $100 of the assessed valuation for the fire and police retirement system. If the council shall fail to fix the tax rate at the proper time, the rate for the preceding fiscal year shall be adopted and used. (1921; 1931; 1937.)
Editor's Note: The catchline of this section originally read as follows: "Tax rate."
The provision relative to the fire and police retirement system has been superseded by the city's participation in the state employees' retirement system. See Charter, Art. XXV, § 1.
[1]
This section of the Charter was construed in the case of City of Glendale v. Haak, City Controller, 62 Cal. App. (2d) 426, 144 P. (2d) 866, in which case it was held that appropriations from the general reserve fund may be made for parks and libraries in excess of the amount of the special tax that may be levied for such parks and libraries.
Whenever the council shall determine that the public interest demands an expenditure for municipal purposes, which cannot be provided for out of the ordinary revenue of the city, it may submit to the qualified voters at a regular or special election, a proposition to provide for such expenditure, either by levying a special tax, or by issuing bonds, but no such special tax shall be levied nor any such bonds issued, unless authorized by the affirmative votes of 2/3 of the electors voting on the proposition at such election. No bonds shall be issued to meet current expenses.
The proceedings for the voting and issuing of bonds of the city shall be had in such a manner and form and under such conditions as shall be provided from time to time by general law. (1959.)
[1]
It was held in the cases of City of Glendale v. Crescenta Mutual Water Co., 135 Cal. App. (2d) 784, 288 P. (2d) 105, and City of Glendale v. Trondsen, et al., 48 A. C. 91, 308 P. (2d) 1, that the term "special tax" refers only to property taxes.
The total bonded debt of the city shall at no time exceed a total of 15% of the assessed valuation of all property taxable for city purposes.
A fund to be known as the general budget fund is hereby created. All receipts from the general tax levy, licenses, fines, permits, and interest on bank deposits, and all other receipts except those from the department of Glendale Water and Power, and those which are collected for a specific purpose, or are herein ordered to be credited to some other fund, shall be credited to said fund, and all disbursements, on account of general budget appropriations, excepting such appropriations as are payable out of special funds, shall be charged to said general budget fund. The credit balance, if any, in said general budget fund, at the end of any fiscal year, the amount of which is in excess of the amount of all outstanding demands and liabilities unpaid on account of general budget appropriations for said fiscal year, shall be transferred to the general reserve fund.
(Res. No. 04-238 § 1, 2004)
[1]
It was held in the case of Marr v. Southern California Gas Co., et al., 198 Cal. 278, 245 P. 179, that interest received on money from the sale of assessment bonds pending action to test validity of assessment may be paid into the general fund of the city.
In the case of City of Glendale v. Crescenta Mutual Water Co., 135 Cal. App. (2d) 784, 288 P. (2d) 105, it was held that receipts from an excise tax on use of water need not be credited to the general budget fund, since the collection was for a specific purpose, i.e., payments to the Metropolitan Water District in lieu of the ad valorem taxation.
The council shall maintain the permanent revolving fund now established and known as the general reserve fund, for the purpose of keeping the payment of the running expenses of the city on a cash basis. Said fund shall be maintained in an amount sufficient to meet all legal demands against the treasury for the period of each fiscal year prior to the collection of ad valorem taxes. The council shall have power to transfer from the general reserve fund to any fund or funds, such sum or sums as may be required for the purpose of placing such fund or funds, as nearly as possible, on a cash basis. It shall be the duty of the council to provide that all money so transferred from the general reserve fund be returned thereto on or before the end of the fiscal year in which said transfers are made; provided, that in any fiscal year in which the total balance in said general reserve fund exceeds 50% of the total amount of the anticipated ad valorem tax receipts for that year, the council may appropriate such excess for any city purpose without returning the same. (1921; 1949.)
The council may appropriate and spend money from the funds of the city for any or all of the following purposes: Reception and entertainment of public guests, assistance of public celebrations, fairs and exhibitions, to aid or carry on the work of inducing immigration to the city, to exhibit manufactured and other products of the city; and generally, for the purpose of advertising the city; provided, however, that the aggregate expenditures for all of said purposes shall not exceed in one fiscal year the sum of two cents ($0.02) on each $100 of the assessed value of property within the city.
Editor's Note: The catchline of this section originally read as follows: "Entertainments."
The council shall annually set aside from the income of the department of Glendale Water and Power derived from the waterworks of the city and paid into the waterworks revenue fund, a fund which, according to the estimates of the city manager, shall be sufficient to meet the normal depreciation of such waterworks. It shall also annually set aside from the income of the department of Glendale Water and Power derived from the electric works of the city and paid into the electric works revenue fund, a fund which, according to the estimates of the city manager, shall be sufficient to meet the normal depreciation of such electric works. Each of such funds shall be used only for the repair, replacement, betterment and extensions of the plants and equipment of the waterworks or electric works, as the case may be, from which said revenue is derived. Nothing herein contained shall limit the right to vote and issue bonds of the city for said purposes or any thereof or to issue revenue bonds of said city for said purposes or any thereof. (1921; 1931; 1941; 1949.)
Editor's Note: The catchline of this section originally read as follows: "Depreciation funds."
(Res. No. 04-238 § 1, 2004)
[1]
In connection with this section, see Charter, Art. XXVI, § 5.
There is hereby created a fund to be known as the special deposit fund, wherein shall be deposited all moneys received by the city, or any department, officer or board thereof, for the purpose of guaranteeing the payment of any costs, charges, or damages accruing or liable to accrue, to the city from the depositor and all moneys deposited as bail to secure the liberation of a person accused of a public offense, and all moneys required to be deposited for the purpose of indemnifying persons whose property is in danger of being damaged or destroyed by the operation of the depositor. The money so deposited may be returned to the depositor, should he become entitled to the return thereof, in such manner as the council may, by ordinance, prescribe, or upon default being made in the payment of such costs, charges, or damages, or in the performance of any of such conditions, acts or things, may be declared forfeited in whole or in part and be disposed of as the council may direct.
The council shall maintain the permanent revolving fund now established and known as the general service fund. All expenditures for lot cleaning, for engineering, and other incidental expenses in connection with street opening and improvement proceedings and all other expenditures which are in the nature of advancements by the city and are to be repaid to the city, shall be charged to said fund. All receipts on account of the matters above mentioned shall be credited to said general service fund from the special fund created for such proceedings, if any, when available therein. All amounts expended for purchase of general supplies, which for any reason cannot be charged directly to the account or accounts for which such supplies are purchased, shall be charged against said general service fund, and when said supplies are used by the various departments, the cost thereof shall be charged against the proper fund and credited to said general service fund.
All receipts by the department of Glendale Water and Power from the sale of water or otherwise derived from the waterworks of the city shall be credited to a fund hereby created to be known as the water-works revenue fund. All receipts by the department of Glendale Water and Power from the sale of electric energy or otherwise derived from the electric works of the city shall be credited to a fund hereby created to be known as the electric works revenue fund. All disbursements (except those payable from the waterworks depreciation fund) provided in the Glendale Water and Power budget on account of said waterworks shall be charged to said waterworks revenue fund and all disbursements (except those payable from the electric works depreciation fund) provided in said budget on account of the electric works shall be charged to said electric works revenue fund. The credit balance, if any, or any part thereof, in each of said funds at the end of any fiscal year, the amount of which is in excess of the amount of all outstanding demands and liabilities unpaid from said fund on account of budget appropriations therefrom, shall be transferred to the Glendale Water and Power surplus fund.
Editor's Note: The catchline of this section originally read as follows: "Revenue funds."
(Res. No. 04-238 § 1, 2004)
For the payment of principal and interest of all Glendale city or municipal improvement district bonds heretofore issued for the acquisition, improvement or extension of waterworks or electric works operated by the city, the council shall transfer from time to time from the waterworks revenue fund or the electric works revenue fund, or both thereof, to the Glendale Water and Power sinking fund a sufficient amount each year to cover the total amount of payments falling due that year for principal and interest of said bonds. Nothing in this section shall impair the power of the council to levy such taxes as may be necessary to provide for the payment of interest and principal of such bonds, or the power of the council to pay from the waterworks revenue fund the principal and interest of any general obligation bonds of the city hereafter issued for water-works purposes or to pay from the electric works revenue fund the principal and interest of any general obligation bonds of the city hereafter issued for electric works purposes.
(Res. No. 04-238 § 1, 2004)
[1]
In connection with this section, see Charter, Art. XXVI, § 5.
A fund to be known as the Glendale Water and Power surplus fund is hereby created, to which fund shall be credited from the receipts of the department of Glendale Water and Power in the waterworks revenue fund and the electric works revenue fund, any amounts in excess of the requirements of the several funds as hereinbefore set forth. Except as otherwise provided in this section, disbursements from said Glendale Water and Power surplus fund may be made by the council by special appropriation for waterworks or electric works purposes only, which shall include payment of all or any portion of the tax of the Metropolitan Water District of Southern California, or its successors in interest, which the council may elect to pay out of the funds of the City of Glendale.
At the end of each fiscal year an amount equal to 25 percentum of the operating revenues of the department of Glendale Water and Power for such year, excluding receipts from water or power supplied to other cities or utilities at wholesale rates, shall be transferred from said Glendale Water and Power surplus fund to the general reserve fund; provided, that the council may annually, at or before the time for adopting the general budget for the ensuing fiscal year, reduce said amount or wholly waive such transfer if, in its opinion, such reduction or waiver is necessary to insure the sound financial position of said department of Glendale Water and Power and it shall so declare by resolution. (1921; 1931; 1941; 1946; 1949.)
(Res. No. 04-238 § 1, 2004)
[1]
In connection with this section, see Charter, Art. XXVI, § 5.
It was held in the case of City of Glendale v. Crescenta Mutual Water Co., 135 Cal App. (2d) 784, 288 P. (2d) 105, that the council has discretion to pay all or a portion of the payments to the Metropolitan Water District from the public service surplus fund in lieu of the ad valorem tax of the district.