All funds established by the municipality shall be as ordained by the assembly. All appropriations shall be made in accordance with the classifications prescribed by the chief fiscal officer. The several departments of the municipal government shall keep a record of all appropriations made for their use, and the controller shall keep a record of all appropriations under the classifications.
(GAAB 9.20.070)
The accounts of the municipality shall be organized to conform substantially to the standards promulgated by the National Committee on Governmental Accounting. The major categories of funds shall be:
A. 
General funds.
B. 
Special revenue funds.
C. 
Debt service funds.
D. 
Capital project funds.
E. 
Enterprise funds.
F. 
Intragovernmental service funds.
G. 
Trust and agency funds.
H. 
Special assessment funds.
Groups of accounts for general fixed assets and general long-term debt shall be maintained by the chief fiscal officer.
A. 
Certification of appropriated funds required; status of certified sums. No contract, agreement or other obligation involving the expenditure of money shall be entered into, nor shall any ordinance, resolution or order for expenditure of money be passed by the assembly or be authorized by any officer of the municipality, unless the chief fiscal officer shall first certify to the assembly or to the proper officer, as the case may be, that the money required for such contract, obligation or expenditure was appropriated by the assembly to the credit of the fund from which it is to be drawn, and not appropriated for any other purpose; ordinances and resolutions making appropriations require no such certification and may be adopted and made effective at the assembly's discretion. Likewise, no officer of the municipality shall authorize commencement of work on any contract, agreement or obligation without first having been notified of funding approval. The sum so certified shall not thereafter be considered unencumbered until the municipality is discharged from the contract, agreement or obligation.
B. 
Moneys to be considered. All moneys actually in the treasury to the credit of the fund from which they are to be drawn and all moneys applicable to the payment of the obligation or appropriation involved that are anticipated by the chief fiscal officer to come into the treasury before the maturity of such contract, agreement or obligation from taxes, assessments, miscellaneous revenue or from sales of property, federal or state grants, and moneys to be derived from lawfully authorized bonds, for the purpose of such certificate shall be considered in the treasury to the credit of the appropriate fund and subject to such certification. A determination triggering a report to the assembly under Charter section 13.06(a), alone, shall not be grounds for the chief fiscal officer to decline to provide a certification that funds have been appropriated; however, when the mayor has recommended or is recommending, in connection with a section 13.06(a) report, that the assembly reduce a budget appropriation that is relevant to a particular certification of appropriated funds, the chief fiscal officer shall disclose to the assembly whether the recommended reduction would affect funds necessary for the particular certification.
(GAAB 9.20.090; AO No. 2022-59(S), § 1, 7-12-2022)
All revenues shall be collected by the chief fiscal officer under such regulations as may be promulgated in accordance with the administrative code.
The chief fiscal officer shall be responsible for billing and collecting all real and personal property taxes, sales taxes and miscellaneous revenues of the municipality. Undesignated remittances may be credited to accounts at the discretion of the chief fiscal officer. Revenue accruing to the municipality not anticipated by the fiscal year budget appropriation shall be reported to the assembly at least quarterly.
(GAAB 9.20.110; AO No. 92-148)
All special assessment agreements shall be prepared by the chief fiscal officer for approval by the assembly and shall be recorded in the district recorder's office.
Provision shall be made by ordinance consistent with state law for the method of levying and apportioning such special assessments, for the publication of plans, for service of notice upon the owners of property affected, and for giving to such owners an opportunity to be heard before the assembly.
(GAAB 9.20.120)
The chief fiscal officer is authorized to charge off or correct, from time to time, such unpaid and outstanding accounts receivable as may be found to have been uncollectible. This shall include unpaid and outstanding delinquent taxes for personal property or delinquent checks as may be found to have been uncollectible. He or she may also impose a fee for checks remitted to the municipality in payment of any obligation which are returned by the bank for lack of sufficient funds.
When such write-offs materially affect the financial condition of a fund, the chief fiscal officer will recommend to the mayor and the assembly the appropriate course of action required for resolution of the deficiencies.
The chief fiscal officer may delegate to the appropriate utility officials the same authority with regard to uncollectible accounts and checks, for public utilities accounts only.
(GAAB 9.20.130; AO No. 85-162)
The chief fiscal officer is authorized to make refunds of moneys erroneously paid to and not due to the municipality, and in the event the chief fiscal officer makes such refunds of moneys paid, in whole or in part, with interest, he or she is authorized to refund such amount, or part thereof, from the fund to which such payment has been credited. Refund of real and personal property taxes shall be made only in accordance with section 12.05.062.
When it is shown to the assembly by a taxpayer of the municipality that the taxpayer has received a bill indicating that penalty and interest are due the municipality on a municipal tax matter, and where the taxpayer shows that the billing for penalty and interest was a result of administrative error on the part of the municipality, the assembly shall direct the administration to decrease such taxpayer's bill by the amount of unlawful penalty and interest.
This does not preclude the chief fiscal officer from making such adjustments where full justification is evident in the municipality's records.
(GAAB 9.20.100; AO No. 93-104)
The chief fiscal officer may establish imprest checking accounts for any municipal agency and may certify to any depository the names of individuals authorized to sign checks drawn on an imprest account.
(AO No. 94-107, § 1, 6-7-1994)
A voucher is any document which authorizes a disbursement of money from the municipal treasury.
Department heads or their designees are responsible for approving or denying requisitions and other commitments prior to expenditures being made. Prior to approval of a requisition or direct payment voucher, department heads will verify that there are adequate funds available for such expenditures.
All such approved requisitions and vouchers shall be entered on the books of the municipality through the municipal financial system. The Controller will be responsible for managing the municipal financial module associated with processing vouchers and will establish policies and procedures in a manner sufficient to provide appropriate internal controls over accuracy, completeness, proper approval, adherence to discounts, and voucher processing.
Upon the receipt of any voucher that has been properly approved in accordance with this section, the chief fiscal officer shall cause disbursement to be made from the municipal treasury for the amount specified in such voucher, if there are funds available for its payment. In no instance shall a municipal check be drawn to cash.
Except as designated under section 6.30.095, all payments shall be issued by the chief fiscal officer and drawn on the municipal treasury and shall be signed in accordance with section 6.70.050E. Each payment shall include, the date of issue, the name of the party to whom payable, the amount paid, and shall be linked in the financial system to, at a minimum, the department and/or account(s) to be charged and the amount(s) charged to each.
No check shall be drawn or disbursement made except upon a voucher certified as required in this section. In the case of vouchers for payment of bonds and of interest in the funded debt of the municipality, the chief fiscal officer or designee shall initiate the required vouchers, which will require the approval of the controller prior to issuance of payment. Investments purchased pursuant to section 6.50.030 may be made without prior approval of the controller.
(GAAB 9.20.150; AO No. 94-107, § 2, 6-7-1994; AO No. 2014-61, § 1, 5-20-2014)
Any garnishment, summons, notice of lien or attachment involving the salaries and wages of any officers or employees of the municipality shall be recognized by the municipality when served upon the chief fiscal officer.
Attachments of credit due from the municipality to any person shall be recognized when service of process is made on the chief fiscal officer.
(GAAB 9.20.160)