[HISTORY: Adopted by the City Council of
the City of Colonial Heights 4-8-1975 as Ch. 10, Art. I, Secs. 10-1
through 10-11, of the 1975 Code. Amendments noted where applicable.][1]
CHARTER REFERENCES
Budget — See Ch. 6.
Borrowing — See Ch. 7.
Financial administration — See Ch. 8.
Duty to file rules and regulations — See
Sec. 20.5.
[1]
Editor's Note: For statutory provisions relating
to uniform fiscal year and fiscal year accounting procedures for all
cities and city school boards, see Code of Virginia, § 15.2-2500
et seq. As to municipal budgets, see Code of Virginia, § 15.2-2503
et seq. For the State Public Finance Act, see Code of Virginia, § 15.2-2600
et seq.
Pursuant to the authority of Chapter 8 of the City Charter, a Department of Finance is hereby established. The functions of the Department of Finance shall include the functions of accounting and control, budgeting, purchasing and such other functions as set forth in Chapter 8 of the City Charter and as may from time to time be provided by the City Council or by the City Manager.
A.
The head of the Department of Finance shall be known
as the "Director of Finance," who shall be appointed by the City Manager.
In making such appointment, the City Manager shall give consideration
to the applicant's qualifications in municipal finance and financial
control.
B.
There shall be a Deputy Director of Finance, who may
issue, sign or countersign all warrants and checks against funds in
the City treasury or School Board account, and he may further discharge
any of the official duties of the Director of Finance during his continuance
in office, unless the performance of such duty by a deputy is expressly
forbidden by general law, the Charter of the City or any rules and
regulations promulgated pursuant thereto. The Deputy Director of Finance
shall be appointed by the Director of Finance and shall take the oath
of office prescribed by law before entering upon the discharge of
his duties.
[Amended 7-8-1980 by Ord. No. 80-43]
The Director of Finance shall have general management
and control of the functions of the Department of Finance and shall
have the power to make rules and regulations consistent with the Charter
and this Code and other ordinances of the City for the conduct of
its business. He shall have charge, subject to the direction and control
of the City Manager, of the administration of the financial affairs
of the city, except those of the School Board, unless otherwise specified
by law, and to that end he shall have authority and be required to:
A.
Compile the departmental estimates and other data
necessary or useful to the City Manager in the preparation of the
current expense and capital budgets.
B.
Supervise and control all encumbrances, expenditures
and disbursements to ensure that budget appropriations are not exceeded.
C.
Maintain a general accounting system for the City government and each of its departments, boards, commissions, offices and agencies, in conformity with the best recognized practices in governmental accounting, and encumber each item of appropriation and allotments thereof with the amount of each purchase order, payroll or contract which he has approved, including each advance authorization as provided in Subsection F of this section.
D.
Prescribe the form of receipts, vouchers, bills or
claims to be used and of accounts to be kept by all departments, boards,
commissions, offices and agencies of the city, provided that in so
doing he shall consult with any officer appointed by the City Council
for such purpose.
E.
Require daily, or at such other intervals as he may
deem expedient, a report of receipts from each of such departments,
boards, commissions, offices and agencies and prescribe the times
at and the manner in which money received by them shall be paid to
the office of the Director of Finance or deposited in a City bank
account under his control.
[Amended 6-14-2016 by Ord. No. 16-20]
F.
Examine all contracts, purchase orders and other documents,
except bonds and notes authorized as provided in Chapter 7 of the
City Charter, which create financial obligations against the City
and approve them only upon ascertaining that money has been appropriated
and allotted therefor and that an unexpended and unencumbered balance
is available in such appropriation and allotment to meet the same,
provided that the Director of Finance may give advance authorization
for the expenditure from any appropriation for the purpose of supplies,
materials or equipment of such sum, within the current allotment of
such appropriation, as he may deem necessary during a period of not
to exceed three months for the purchase of items not to exceed in
cost $25 for any one item, and immediately encumber such appropriation
with the amount of such advance authorization; and thereafter, within
the period specified, purchase orders for such items, to an aggregate
not exceeding such authorization, shall be valid without the prior
approval of the Director of Finance endorsed thereon, but each such
purchase order shall be charged against such authorization, and no
such purchase order, which, together with all such purchase orders
previously charged within the period specified, shall exceed the amount
of such authorization shall be valid.
G.
Audit before payment, for legality and correctness,
all accounts, claims and demands against the City. All payments, accounts,
claims and demands by or against the City shall, except as provided
in this section, be made by warrant or check issued and signed by
the City Manager and Director of Finance.
[Amended 6-14-2016 by Ord. No. 16-20]
H.
Supervise and be responsible for provision of Tax
Maps, property descriptions and such other information as may be necessary
or convenient for the scientific assessment of property for taxation
within the city.
I.
Have custody of all investments and invested funds
of the city, or in its possession in a fiduciary capacity, unless
otherwise provided by the City Charter or by law, ordinance or the
terms of any trust, and the safekeeping of all bonds and notes of
the City and the receipt and delivery of City bonds and notes for
transfer, registration and exchange.
J.
Submit to the City Manager, for presentation to the
Council not later than the 20th day of each month, a statement concerning
the financial transactions of the City and each utility respectively,
prepared in accordance with accepted principles of municipal accounting
and budgetary procedure and showing:
(1)
The amount of each appropriation with transfers to
and from the same, the allotments thereof to the end of the preceding
month, the encumbrances and expenditures charged against such appropriation
and the allotments thereof during the preceding month, the total of
such charges for the fiscal year to the end of the preceding month
and the unencumbered balance remaining in such appropriation and the
allotments thereof; and
(2)
The revenue estimated to be received from each source,
the actual receipts from each source for the preceding month, the
total receipts for each source for the fiscal year to the end of the
preceding month and the balance remaining to be collected.
K.
Furnish to the head of each department, court, board,
commission, office and agency of the City a copy of that portion of
the statement relating to such department, court, board, commission,
office or agency.
L.
Prepare and submit to the City Manager at the end
of each fiscal year, for the preceding year, a complete financial
statement and report of the financial transactions of the city.
M.
Protect the interests of the City by withholding the
payment of any claim or demand by any person against the City until
any indebtedness or other liability due from such person shall first
have been settled and adjusted.
N.
Levy a convenience fee whenever a person uses a credit or debit card
the Director accepts to pay the City or any of its departments. The
convenience fee shall be levied regardless of whether the credit or
debit card transaction occurs at a City-owned facility or at another
location. The convenience fee shall not exceed the amount charged
to the City by any means for acceptance of any payment or the amount
negotiated and agreed to in a contract with the City, whichever is
less; provided, however, that except for credit or debit card fees
the Department of Recreation and Parks imposes, such a convenience
fee shall not exceed 2% of the amount paid in a transaction.
[Added 8-11-2020 by Ord.
No. 20-23; amended 1-11-2022 by Ord. No. 21-25]
[Added 8-11-2020 by Ord.
No. 20-23]
A.
Generally. The books of the Director of Finance shall
show the condition of the sinking fund, if any, and all other funds
of the city, the condition and amount of the bonded and floating debt
of the City and all other accounts and statements necessary to a true
and correct understanding of the financial condition of the City.
He shall keep or cause to be kept such other accounts and financial
records in relation to the performance of his duties and in such manner
as provided in state law and as the City Council may prescribe and
as in his judgment may be necessary.
B.
Special assessment accounts. The Director of Finance
shall keep a separate and distinct account of all money received by
the City from special assessments for streets, sidewalks or other
purposes, and such account shall show from whom the several amounts
are received, when received, for what purpose and on what lot or parcel
of land the money is paid.
[Amended 6-14-2016 by Ord. No. 16-20]
The Director of Finance shall keep a record
of all disbursements of City funds, so as to show for each expenditure:
[Amended 6-14-2016 by Ord. No. 16-20]
Any Deputy Treasurer appointed by the City Treasurer
under the authority of § 15.2-1603 of the Code of Virginia,
where such appointment is certified and recorded as therein required
and who has taken and prescribed the oath therein provided for, may
discharge any of the official duties of the City Treasurer during
his continuance in office, unless the performance of such duty by
a deputy is expressly forbidden by law.
The books and accounts of the Director of Finance
and the City Treasurer and all papers relating to the financial transactions
of the City shall at all times be subject to the inspection of the
City Council, or any member of the Council, or any person that the
Council may appoint to examine the same.
[Amended 5-12-1983 by Ord. No. 83-7; 5-13-1986 by Ord. No. 86-12; 3-14-1989 by Ord. No. 89-10]
A.
The City Council shall designate on or before the date of its regular meeting in June every five (5) years one (1) or more financial institutions as a depository or depositories for all money belonging to the city, other than funds to be credited to the account of the School Board, and shall require of such financial institutions bonds with security as provided by general law. Proposals for the provision of such financial services shall be solicited prior to each such designation in the manner provided for in Chapter 63, Purchasing, of this Code.
B.
The School Board shall annually, at its first regular
meeting in September, designate one (1) or more financial institutions
as a depository or depositories for all money of the City which is
to be credited to the account of the School Board and shall require
of such financial institutions bonds with security as provided by
general law.
C.
It shall be unlawful for any officer, employee or
agent of the city, including those subject to the direction or control
of the School Board, to deposit or maintain any money belonging to
or payable to the City in any place other than a depository designated
pursuant to this section, except that petty cash funds not in excess
of five hundred dollars ($500.) may be kept in secure places within
the confines of administrative offices of the city.
D.
This section shall not be construed to restrict in
any way such term investments as may be permitted by general or special
law.
No obligations shall be incurred by any officer
or employee of the city, except in accordance with the provisions
of the appropriations made by the City Council or under continuing
contracts or ordinances authorized in accordance with law.
The Director of Finance may require any person
making a claim or demand for the payment of any City money to make
oaths as to the validity of such claim or demand and may examine,
under oath, such person and other witnesses believed to have knowledge
of such claim or demand for the purpose of determining the validity
thereof and as a condition precedent to payment of all or any portion
thereof.
No warrant or check shall be drawn upon any
City fund or account for the payment of any City money to any recipient
of public welfare, except pursuant to a voucher authorizing such payment,
signed by the Director of Public Welfare. The Director of Finance
shall prescribe the form for all such vouchers.
