The treasurer, under the direction of the chief fiscal officer, shall receive, collect and be the custodian for the municipality of all money due or accruing to the municipality, and he or she may attach or distrain for the such money, proceeding in the manner required by law.
(GAAB 9.30.010)
The treasurer shall, at the expiration of his or her term of office, turn over to his or her successor in office at once all uncollected bills and accounts and all books and papers connected therewith, and the outgoing treasurer shall be credited with such uncollected bills and accounts, and the incoming treasurer shall be charged with and shall collect such bills and accounts.
(GAAB 9.30.020)
A. 
Except as otherwise provided in this title, the treasurer shall keep an accurate account of all cash receipts and disbursements, and shall not make payment of any sums, except upon receipt of a properly approved voucher.
(GAAB 9.30.030; AO No. 94-107, § 5, 6-7-1994; AO No. 2003-152S, § 1, 1-1-2004; AO No. 2014-61, § 4, 5-20-2014; AO No. 2023-29, § 1, 3-22-2023)
The treasurer shall make and keep a record showing the name of the payee, the amount and the date of execution and of maturity of all negotiable notes of the municipality made by authority of the assembly, and he or she shall furnish to the controller a copy of this record.
(GAAB 9.30.040)
A. 
The treasurer shall deposit all moneys received by him or her belonging to the municipality in such banks as the mayor and/or chief fiscal officer have established as municipal depositories. Endorsement for deposit may be made by the written or stamped endorsement of the municipality without designation of the person making the endorsement. A report of all municipal moneys and investments shall be submitted to the assembly monthly, such reports indicating all municipal depositories.
B. 
A bank account in the name of the municipality may be opened and kept with any state or federally chartered commercial or mutual bank, savings and loan association or credit union located in the municipality and having insurance of accounts through the appropriate federal insuring agency of the United States. Any financial institution in the United States meeting such qualifications may be selected as a depository for funds of the municipality.
C. 
The mayor and the chief fiscal officer shall be authorized to establish bank accounts for checking, depository, trust, escrow or investment purposes.
D. 
Prior to establishing bank accounts under subsections B and C of this section, the chief fiscal officer shall review the financial condition of a prospective depository as reported by a nationally recognized financial institution rating service. At least semiannually, the treasurer shall review the financial condition of municipal depositories as reported by a nationally recognized financial institution rating service.
E. 
All banks selected by the mayor or chief fiscal officer under subsection B of this section are hereby authorized to honor any checks drawn in the name of the municipality, when signed by the mayor and countersigned by the municipal treasurer, or, in the absence of the treasurer, the cash management and investment officer, or when signed by other individuals designated under section 6.30.095. Facsimile signatures may be used in lieu of manual signatures.
F. 
All banks selected by the mayor or chief fiscal officer under subsection B of this section are hereby authorized to honor any orders for the payment of money by wire or electronic means when ordered to be drawn from the accounts of the municipality by the treasurer, the cash management and investment officer or the assistant investment officer.
G. 
All banks selected by the mayor or chief fiscal officer under subsection B of this section are authorized and directed to honor, pay and charge to any or all of the municipality's accounts all checks and orders for the payment of money so drawn without inquiring as to the circumstances of their issue, or the disposition of their proceeds. Banks shall not honor checks or orders:
1. 
Payable to cash;
2. 
Endorsed payable to the order of the mayor, municipal treasurer or cash management and investment officer; or
3. 
Payable to the order of the mayor, municipal treasurer or cash management and investment officer when signed by the payee only.
H. 
The chief fiscal officer and treasurer are authorized to obtain from the banks current accounting of balances within any depository regarding any accounts of the municipality inclusive of any and all municipal fund activities.
(GAAB 9.30.050; AO No. 94-107, § 6, 6-7-1994)
Except in cases where deposits at longer periods are specifically authorized by ordinance or the chief fiscal officer, it shall be the duty of every person authorized to receive or collect money for account of the municipality to deposit such collections in full daily with the treasurer or directly in the bank. The treasurer or designee shall record the receipts collected daily and such receipts will balance to the receipts deposited. The controller or designee shall regularly reconcile the bank account to ensure that deposits recorded by the treasurer agree with the bank records.
(GAAB 9.25.080; AO No. 2014-61, § 6, 5-20-2014)
All officers and agents of the municipality having in their hands funds belonging to the municipality which are not required to be deposited daily with the treasurer or directly in the bank shall keep such funds under safeguarded provisions as the chief fiscal officer may authorize.
(GAAB 9.30.090; AO No. 2014-61, § 7, 5-20-2014)
The treasurer is directed to enforce the collection of unpaid municipal taxes and other moneys due the municipality using legal proceedings therefor when necessary.
(GAAB 9.30.120)
A. 
Definitions. As used in this section:
"Collection agency(ies)"
means a person, firm or other entity with a municipal contract to provide 3rd party collection services.
"Cost of collection"
means the fee or commission described in a municipal contract allowed to be earned by a collection agency for collecting, or attempting to collect, delinquent municipal debt, which may include, but is not limited to, a percentage-based fee, flat fee, contingency fee, or actual costs incurred for collection activities rendered.
"Debtor"
means any person, firm or other entity owing a municipal debt.
"Municipal debt"
includes all fines, fees, taxes, interest, penalties and costs established by code, court-ordered judgments received from the Alaska Court System, and Final Orders received from the Administrative Hearing Officer.
B. 
The municipality may assign delinquent municipal debt to a collection agency. The cost of collection shall become the sole liability of the debtor and shall be paid by the debtor, with debtor funds, to the collection agency.
C. 
The collection agency shall deduct and retain, on a pro rata basis, the cost of collection from the funds it collects from a debtor until that debtor's assigned municipal debt is paid in full.
D. 
The collection agency shall provide monthly reports to the treasurer detailing payments received from debtors.
E. 
This section shall also apply to outstanding balances of municipal debt assigned to a collection agency prior to January 1, 2011, subject to at least one attempt being made to notify the debtor of their liability to pay the cost of collection associated with unpaid balances.
(AO No. 2010-80, § 1, 11-9-2010, eff. 1-1-2011; AO No. 2014-56, § 1, 5-6-2014)
An issued certified certificate of outstanding taxes, special assessments and any other liens against properties shall be made available by the municipality. Such certificate shall be conclusive evidence of such obligations.
Evidence of outstanding taxes, special assessments and any other liens against properties which is provided to the recipient verbally shall be the recipient's responsibility regarding the accuracy of such evidence.
For the protection of the municipality and all parties concerned, the custody of municipal bonds on hand and all other securities on hand shall be under the joint control of the chief fiscal officer and the treasurer, and neither of such officers shall have access to the bonds or securities in the absence of the other.
(GAAB 9.20.170)