[Adopted as Ch. II, Art. 2]
[Amended 11-10-1997 by Ord. No. 97-439; 9-14-1998 by Ord. No. 98-339; 10-23-2017 by Ord. No. 17-357; 9-12-2022 by Ord. No. 22-289]
There is hereby established a Finance Department for the City of Bangor. This Department shall consist of the Director of Finance, the Information Services Division, City Hall Division, the Central Services Division and the Financial Services Division.
[Amended 9-12-2022 by Ord. No. 22-289]
There is hereby authorized and established the position of Finance Director, also to be known as "Treasurer," to be appointed by the City Manager, subject to confirmation by the City Council, in accordance with Article VII, Section 1(b) of the City Charter. The Finance Director shall have control and supervision over all employees assigned to the Department, subject to the general supervision of the City Manager.
A. 
Charter responsibilities.
[Amended 6-26-1989 by Ord. No. 89-115; amended 6-11-1990 by Ord. No. 90-197]
(1) 
The Finance Director shall perform such duties and assume responsibilities as are imposed on the Finance Director by virtue of the provisions of the City Charter of the City of Bangor.
(2) 
In the performance of such duties, the Finance Director shall make the following calculation from the annual audit report to determine the general fund's undesignated and unreserved fund balance: From the sum of general fund expenditures and uses, per Schedule A-2, subtract the general fund's debt service, per Table 5.
[Amended 9-14-1998 by Ord. No. 98-339]
B. 
Responsibilities for financial transaction. Primary responsibility for the recording and management of all financial transactions, revenues and disbursements of the City shall be vested with the Finance Director. The Finance Director, subject to the direction of the City Manager, shall perform all necessary analyses, projections and planning as to the financial needs of the City, shall take all necessary action for the borrowing of funds as may be authorized by the City Council and shall be responsible for the prudent investment of City funds. The Finance Director may delegate the duties of their office to other divisions of the Finance Department; provided, however, that responsibility to the Council and the City Manager for the faithful and competent performance of such duties shall always remain with the Finance Director.
C. 
Funds from state sources. The Finance Director shall ensure that no funds provided to the City by act of the Maine State Legislature shall be expended without prior affirmative vote of acceptance by the City Council.
[Amended 4-24-1989 by Ord. No. 89-170]
(1) 
For each item requiring a Council vote under this subsection, the Finance Director shall provide the following information to the City Council:
(a) 
Description/name of fund.
(b) 
Basis for calculating amount received.
(c) 
Amount received.
(d) 
Amount actually expended for the desired purpose.
(e) 
Cost per student/road mile or other unit related to the program.
(f) 
Reasons why costs exceed the amount provided by the state.
(2) 
Whenever the identity of such funds is known and their amount can be estimated, the requirements of this subsection shall be included in the annual budget submitted by the City Manager and shall be voted on at the time of adoption of the City budget for the ensuing fiscal year by the City Council.
D. 
Other duties and responsibilities. The Finance Director shall perform such other duties and assume such other responsibilities as may be required by the City Manager or the City Council or as may be imposed by law.
[Amended 4-24-1989 by Ord. No. 89-170]
[Amended 9-12-2022 by Ord. No. 22-289[1]]
There is hereby established a division of the Finance Department to be known as the "Financial Services Division" which shall perform all functions as imposed by law or City policy for the purposes of cash management and investing activities, purchasing, budgeting, the City audit, operating and maintaining the central accounting system of the City and the processing, maintenance and reporting of City payroll as may be delegated by the Finance Director.
A. 
Auditor. There is hereby authorized and established the position of Auditor, also to be known as "Deputy Finance Director," to be appointed by the Finance Director, subject to confirmation by the City Manager, in accordance with Article VII, Section 1(b) of the City Charter. The Auditor shall have control and supervision of the operations and employees of the Financial Services Division, subject to the general supervision of the Finance Director.
B. 
Other duties and responsibilities. The Auditor shall perform such other duties and assume such other responsibilities as may be required by the Finance Director or as may be imposed by law.
[1]
Editor's Note: This ordinance also repealed former § 28-24, Treasury Division, and § 28-25, Tax Collection Division, and renumbered former §§ 28-26 through 28-28 as §§ 28-24 through 28-26, respectively.
[Amended 9-26-1988 by Ord. No. 88-377; 11-10-1997 by Ord. No. 97-439; 9-14-1998 by Ord. No. 98-339]
The Information Services Division shall be responsible for the operation and maintenance of the City's computer system and shall provide computer services to all departments of the City.
[Added 11-10-1997 by Ord. No. 97-439; amended 9-12-2022 by Ord. No. 22-289]
The City Hall Division shall be responsible for the operation and maintenance of the City Hall facility.
[Amended 9-12-2022 by Ord. No. 22-289]
The Central Services Division shall be responsible for providing all duplicating, printing, and publishing services.
[1]
Editor's Note: Former § 28-28, Purchasing Division, added 11-10-1997 by Ord. No. 97-439, § 28-29, Insurance Division, added 9-14-1998 by Ord. No. 98-339, and § 28-30, Safety and Environmental Management Division, added 9-14-1998 by Ord. No. 98-339, as amended, were repealed 9-12-2022 by Ord. No. 22-289.