A. 
The chief fiscal officer shall install and have supervision over the accounts of all organizational elements of the municipality. Such accounts shall show in detail the financial transactions of all departments.
B. 
(Reserved)
(GAAB 9.15.070, 9.20.050, 9.20.110; AO 92-148; AO No. 2010-25, § 1, 3-23-2010)
A. 
The chief fiscal officer shall provide financial reporting on a monthly basis to the assembly, with an executive summary. On a quarterly basis, monthly reporting shall include the additional reporting requested by the assembly. Financial reporting shall reflect the municipal budget with amendments as passed and approved by the assembly, with any and all re-appropriations and veto overrides.
B. 
At the last assembly meeting prior to June 30 of each year, the mayor shall identify by assembly memorandum the financial reports proposed for inclusion in the monthly financial reporting to be provided to the assembly by the chief fiscal officer for the next 12 months including identification of the frequency, data, and format of the reports. This section does not apply to reports required by other provisions of the Charter or this Code. In the event an assembly memorandum governing these reports is not approved by June 30, the mayor's proposal shall be in effect until superseded by assembly action.
C. 
Financial reporting under this section shall include an executive summary in the transmittal assembly information memorandum.
D. 
Reported positive or negative variances of five percent or more for expenses by department and one percent or more for revenues in aggregate for all general government funds within the one hundred series of accounts shall be noted with specificity in the executive summary. Failure to note variances in the executive summary shall not constitute a violation of the Charter or this Code.
E. 
Upon the request of three or more assembly members after receipt of reported positive or negative variances of five percent or more for expenses by department or a one percent or more for revenues in aggregate for all general government funds within the one hundred series of accounts, the public shall be given notice and an opportunity to provide comment.
F. 
The mayor shall notify the assembly in writing within 21 days if a projected revenue shortfall in aggregate exceeds one percent of the total general government operating budget. The notice shall be delivered to the municipal clerk's office for distribution to the assembly.
(AO No. 2010-25, § 2, 3-23-2010; AO No. 2022-59(S), § 3, 7-12-2022)
Each department shall report program performance quarterly to the Assembly by no later than 30 days after the end of the quarter, using the performance measures identified by each department as required under section 6.10.036. The Quarterly Reports of Performance Measure Data shall be posted on the municipal website for current and historical public review.
(AO No. 2013-47, § 2, 3-26-2013)
The mayor shall report annually to the assembly at the end of each fiscal year on the finances and administrative activities of the municipality.
(GAAB 9.15.080)
At the end of each fiscal year, the mayor shall cause to be printed a comprehensive annual financial report in pamphlet form giving a summarized statement of all revenues and expenditures, assets and liabilities of the municipality, including its component units, a summary of the proceedings of the assembly, and a summary of the operations of the administrative departments for the preceding 12 months. The report shall contain an opinion by the certified public accountant stating whether or not the financial statements contained therein present fairly the financial position and results of operations of the municipality as shown by the books of account of the various funds in conformity with generally accepted accounting principles. A copy of this report shall be furnished to any citizen who may apply therefor at the office of the municipal clerk.
(GAAB 9.15.090)
A. 
This section governs payment and reporting of expenditures incurred by municipal employees and other persons for travel paid for with public funds.
B. 
Expenditures for travel shall be made only from funds budgeted in approved travel accounts or transferred into those accounts under 6.10.033(E) of this Code.
C. 
Travelers shall submit travel reports to the finance department as required by municipal policy and procedures.
D. 
The chief fiscal officer shall report quarterly travel expenditures for each municipal agency to the assembly. The report shall set out separately for each agency:
1. 
The final approved budget for travel.
2. 
All transfers of additional funds into travel accounts after approval of the final budget.
3. 
Total travel expenditures incurred to date for the following:
a. 
Air travel.
b. 
Other transportation costs.
c. 
Lodging.
d. 
Per diem.
e. 
Tuition and registration fees for training and conferences taking place out of town.
f. 
Other costs directly related to out of town travel.
g. 
Explanations for transfers or unusual variances between budgeted travel amounts and actual expenditures.
(AO No. 2002-112, § 2, 8-6-2002)
The chief fiscal officer shall file annually the following reports with the state department of community and regional affairs:
A. 
A copy of the annual audited financial statements.
B. 
Tax assessment data as requested.
C. 
Reports relating to long-term debt as may be required.
(GAAB 9.20.040)
The mayor annually shall cause to be published the status of each municipal fund, indicating total revenues and total expenditures for the year and the current status of the fund balance of each fund. Such publication will coincide with the annual independent audit of the municipality and will be certified by the chief fiscal officer.
(AO No. 2009-134, § 1, 1-12-2010)
The assembly shall provide for an annual independent financial audit, annual federal single audit, and annual state single audit of all municipal accounts.
The annual audits shall be overseen by the audit committee defined in section 2.20.080.
The financial audit shall be completed within 90 days following the close of the respective fiscal year. For purposes of this section and Charter Article 13, the "close of the fiscal year" occurs after the municipality receives all necessary information from the state and other entities, and when the municipality's books and records have been fully adjusted for the fiscal year. The financial audit report shall be accompanied by a management letter rendered directly to the assembly. The federal and state single audits shall be completed in a timely manner in accordance with federal and state regulations.
Copies of the audit report shall be available for review by the public.
(GAAB 9.10.100; AO No. 88-69, 6-14-1988; AO No. 2016-91, § 1, 8-23-2016)
A. 
In addition to the report required by Charter § 14.07(d), within the first quarter of each year, the mayor shall provide an annual progress report on the uses of the dedicated alcoholic beverages retail sales tax funds for the prior year. The report shall include a financial report, a summary of the results achieved as a result of alcohol tax funding, and a list of all recipients of alcohol tax funds with the total amount expended and a summary of metrics and activities performed by each recipient, for municipal departments and agencies, and persons or entities awarded grants or contracts.
B. 
If other metrics or data reports are collected throughout the year from recipients of dedicated alcoholic beverages retail sales tax funds, they shall be submitted to the Assembly through an information memorandum.
(AO No. 2024-126, § 1, 1-1-2025)
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Editor's note — This section was originally designated as § 6.40.17 but was renumbered to better fit the code organization.