Chapter 2.20
FINANCE DIRECTOR
Sections:
2.20.010 Duties—General.
A. The finance director shall serve as the fiscal agent of the city and perform all duties of the office required by state law (where applicable), the Charter and this code. Such duties include the collection, receipt and custody of taxes, monies, and things of value belonging to the city and such other duties not in conflict therewith as may be required by the city manager.
The city finance director shall:
1. Diligently collect all money due the city and shall maintain records as necessary to pursue the collection of delinquent accounts and shall act under such laws or ordinances as now or hereafter exist delegating collection authority to the city’s fiscal agent. The city finance director shall pursue the object of this subsection with impartiality and dispatch.
2. Keep informed as to the best practices in the finance and accounting field and shall inaugurate, with the approval of the city manager, such new practices as appear to be of benefit to the department and to the public.
3. Submit periodic reports of the activities of the department to the city manager and council as provided in Section 6.4b of the Charter.
4. Establish and maintain a system of filing and indexing records and reports in sufficient detail to furnish all information necessary for proper control of departmental activities and to form a basis for the periodic reports to the city manager and council.
B. The finance director may delegate such duties as well as any specific duties outlined in Section 2.20.020 to employees in the finance department. Such delegation shall be made at the discretion of the finance director with the approval of the city manager; but in no case may the overall responsibility or any of the accountability of the office be delegated. (Ord. 08-05 § 1 (part): Ord. 93-04 § 4: prior code § 9-5)
2.20.020 Duties—Specific.
Duties of the city finance director in particular are those relating to the custody of city assets as provided in Section 2.20.010. In all cases where the duty is not expressly charged to any other department or office, it shall be the duty of the finance director to administer and to promote, secure and preserve the financial and property interests of the city. The finance director shall:
A. Receive and safely keep all money and securities belonging to the city and shall deposit all or such portion of the public money in any bank authorized to receive deposits of public money, such deposits to be made in accordance with the Charter and ordinances of the city;
B. Cancel all evidences of debt against the city, whenever paid, by writing or stamping across the face thereof words indicating the debt has been paid by the city, with the date of payment written or stamped thereon. The finance director shall have authority to destroy any paid or canceled bonds of the city or coupons thereof in accordance with recognized municipal accounting procedures;
C. Pay public money only upon negotiable instruments drawn by the city for claims which have been allowed by city council or are in accordance with the ordinances of the city;
D. Collect and receive all money due the city, except as otherwise provided in this chapter, other ordinances of the city and rules and regulations governing the establishment of credit and collection of accounts;
E. Receive and approve all applications for utility services and order the establishment or discontinuance of service in accordance with rules and regulations established for that purpose;
F. Disburse city funds and control all expenditures to ensure that appropriations are not exceeded;
G. Pay all city employees upon presentation of the properly certified payroll;
H. Have authority to invest or reinvest city funds and to sell or exchange securities so purchased in accordance with the Charter and council approved investment policy (where applicable), and shall make routine reports of such transactions to the city manager;
I. Have authority to write off, compromise, or correct, from time to time, such unpaid and outstanding accounts receivable, taxes, and delinquent checks, as may be in dispute, uncollectible, or uneconomical to pursue. When a single write-off, compromise, or correction involves an amount in excess of five hundred dollars, it shall require the approval of the city council. A single write-off larger than five hundred dollars shall not be arbitrarily divided to avoid council approval thereof. A listing of all accounts written off will be provided to the council along with the regular financial reports provided by administration;
J. Provide that the employees or officers receiving money pay the same into the city treasury when required, and that all necessary financial reports are made by employees or officers, and shall report all delinquencies in such payments or reports to the city manager;
K. Prepare and maintain the cost accounting books of the city, records reflecting the unencumbered balances, and such other records as may be appropriate;
L. Keep in proper books, a full and accurate account of all the money received and disbursed on behalf of the city, specifying the time of receipt and disbursement, from whom received and to whom disbursed, and on what account received and disbursed, and how paid;
M. Prepare all financial statements and reports for the city, and in particular the finance director shall make periodic detailed reports to the city manager as to the business of the office showing balances on hand to the credit of the different funds as compared to the last report; the amounts received and disbursed on a monthly basis and on what accounts; together with such other items and facts as the city manager may require. The finance director shall keep all departments, boards, commissions or institutions currently informed as to the total amount appropriated to each department, board or commission the amount paid therefrom, the unpaid obligation against the appropriation, and the unencumbered balance;
N. Serve as the risk manager for the city. Establish procedures for the operation of the city’s insurance program, have custody of all insurance policies, and keep the city manager advised as to the status and expiration dates of all policies;
O. Be responsible for the maintenance of any inventory list containing all property and capital equipment owned by the city;
P. Audit all demands on the city and pre-audit accounts when necessary or when requested;
Q. Formulate and recommend to the city manager policies and procedures on accounting, auditing, budgeting, the preparation and payment of payrolls, tax matters, billing, the drawing of negotiable instruments in payment of proper and approved claims against the city, and other financial matters. The finance director shall administer such policies and procedures when approved by the city manager and shall conduct such activities for the city;
R. Prepare estimates of revenue and give other assistance as may be required by the city manager in the preparation of the city budget. (Ord. 08-05 § 1 (part): Ord. 93-04 § 6: prior code § 9-8)