The controller, under the direction of the chief fiscal officer, shall maintain the journal and ledger accounts for all departments and offices of the municipality. Such accounts shall reflect the detailed and summarized financial transactions of the municipality.
(GAAB 9.25.010)
The controller shall make monthly reports to the chief fiscal officer showing the aggregate receipts and expenditures of each fund of the municipality for the preceding month, and the balances remaining to the credit of each fund. He or she shall make such other reports as the chief fiscal officer shall require, and shall investigate and report to the chief fiscal officer and concurrently to the internal auditor any improper conduct of any employee concerning public fiscal affairs that may be brought to his or her notice.
(GAAB 9.25.020)
A copy of the annual appropriation ordinance shall be delivered to the controller immediately after its passage, and the controller shall thereupon open an account on his or her books in accordance with the approved budget, and the disbursements from the municipal treasury shall not exceed the amounts appropriated in each case. The controller shall report, monthly, to the chief fiscal officer all charges made against each appropriation and the balance of each appropriation.
(GAAB 9.25.030; AO No. 94-107, § 3, 6-7-1994)
When a contract has been made in behalf of the municipality, the controller shall enter on his or her books a reservation of sufficient funds for the payment of the amount involved in such contract allocable to the current fiscal year.
(GAAB 9.25.040)
Upon the completion or abandonment at any time within any fiscal year of any work, improvement or other object for which a specific appropriation has been made from current revenue, the controller is authorized, upon being so directed by the chief fiscal officer, to return the unencumbered balance of such appropriation to the current revenue account in cases where the appropriation was from current revenue for the current fiscal year, and to the surplus account in cases where the appropriation was from current revenue for any other than the current year.
(GAAB 9.25.050)
The treasurer shall provide daily to the controller a report of all revenue accruing or moneys collected. It shall be the duty of the controller to record and make report of all such revenues to the chief fiscal officer monthly or at such other times as the chief fiscal officer may require.
(GAAB 9.25.060)
Whenever a check is lost, the party entitled thereto may apply to the controller for a replacement. The controller shall determine if and upon what terms and conditions a check in lieu of the one lost shall be issued.
(GAAB 9.25.070; AO No. 94-107, § 4, 6-7-1994; AO No. 2014-61, § 2, 5-20-2014)
A. 
All vouchers for payment shall be audited and approved by department heads or their designees before payment is issued by the treasurer. Such audit shall be for the purpose of certifying that:
1. 
The documents supporting such voucher are adequate and in due form;
2. 
Accounting and payment information is correct;
3. 
Available discounts are properly adhered to and taken;
4. 
The expenditures previously charged and the amounts previously reserved against the account from which such voucher is payable, together with the amount of the voucher so audited, do not exceed the funds available for the payment of such voucher; and
5. 
The whole amount of the bill stated in such voucher is then due and payable.
(GAAB 9.25.080; AO No. 2014-61, § 3, 5-20-2014)