Chapter 5 CITY FUNDS AND RECORDS

No City Officer shall, except for his own service, present any claim, account or demand for allowance against the City, or in any way except in the discharge of his official duty advocate the relief asked in the claim or demand made by any other person. Any person may appear before the City Council and oppose the allowance of any claim or demand made against the City. (Ord. 2, § 2500)

2501 Itemization Necessary.

The City Council shall not hear, consider, allow or approve any claim, bill or demand against the City unless the same be itemized giving names, dates, and particular services rendered, character of process served and upon whom, distance travelled, character of work done, and number of days engaged, materials and supplies furnished, when and to whom, and in what quantity furnished, the price therefor, and any other pertinent details as the case may be. Claims and demands for salaries and wages of officers and employees of the City may, but need not be, presented to the City in accordance with the provisions of this Code. (Ord. 2, § 2501)

2502 Presenting and Filing.

All claims against the City of Carson shall comply with the requirements set forth in Sections 900 through 935.6 of the Government Code of the State of California. (Ord. 2, § 2502)

2503 Suit.

Any action brought against the City of Carson upon any claim or demand shall conform to the requirements of Sections 940 through 949 of the Government Code of the State of California and any action brought against any employees shall comply with the requirements of Sections 950 through 951 of the Government Code of the State of California. (Ord. 2, § 2503)

2504 Method of Approval.

Each claim or demand, except those claims or demands arising as a result of the purchase of supplies and equipment, shall be presented by the City Clerk and all those claims or demands arising as a result of the purchase of supplies and equipment shall be presented by the Purchasing Officer to the Department Head, if any, who authorized the same, for his written approval, and each claim or demand shall thereafter be presented to the City Administrator for his written approval thereof. The City Administrator shall inform the City Council in writing of any claims or demands presented against the City which shall fail to obtain the approval of the proper Department Head or which shall fail to obtain the approval of the City Administrator. All such claims and demands, whether approved as aforesaid or not, shall be forwarded by the City Administrator to the City Council for audit. The City Council shall audit said claims and demands as required by law. (Ord. 2, § 2504; Ord. 44, § 1)

2504.1 Register of Demands.

A register of all such demands shall be submitted to the City Council prior to payment, except as provided in CMC 2504.2, and shall have attached thereto the affidavit of the City Administrator certifying as to the accuracy of the demands and the availability of funds for payment thereof. (Ord. 12, § 2504.1)

2504.2 Payroll and Budgeted Demands.

Payroll warrants for officers and employees whose compensation has been previously fixed by the City Council need not be audited by the City Council prior to payment. Payrolls shall be presented to the City Council for ratification and approval at its first meeting after delivery of the payroll warrants.

Warrants drawn in payment of demands certified or approved by the Director of Finance as conforming to a budget approved by ordinance or resolution of the City Council need not be audited by the City Council prior to payment. Budgeted demands paid by warrant prior to audit by the City Council shall be stated on the register of demands separately from unpaid demands, and shall be presented to the City Council for ratification and approval at its first meeting after delivery of the warrants. (Ord. 12, § 1; Ord. 44, § 2; Ord. 71-188, § 1)

2505 Disposition of Claim.

If the City Council finds that any claim or demand is not a proper charge against the City, it shall be rejected by resolution or minute action, and the fact of rejection shall be plainly endorsed upon the claim by the City Clerk or his authorized representative. If any claim or demand is determined to be a proper charge against the City, the same shall be allowed only by resolution setting forth as to each claim the name of the claimant, a brief statement of the claim and the amount allowed. Any claim may be allowed in part and rejected in part by the City Council. (Ord. 2, § 2505)

2506 Approved and Allowed.

If any claim or demand be approved and allowed by the City Council, the Director of Finance shall endorse upon each of the duplicate copies thereof the words “allowed by the City Council of the City of Carson,” together with the resolution number allowing the same and for what amount and from what, and the Director of Finance shall attest the same with his signature. (Ord. 2, § 2506; Ord. 44, § 3)

2507 Warrants and Checks.

If any claim or demand be approved and allowed by the City Council, the Mayor shall draw a warrant upon the City Treasury for the same, which warrant shall be countersigned by the Director of Finance and Administration, and shall specify for what purpose same is drawn and the fund from which it is to be paid. The signatures of the Mayor and the Director of Finance and Administration may be by facsimile signature affixed by a person duly authorized by such officer. The manual signature of the City Treasurer or Deputy City Treasurer shall also be required. Such facsimile signatures shall be affixed by means of a check-signing machine requiring the use of two (2) different keys to unlock the mechanism. One (1) such key shall remain in the possession and control of the Director of Finance and Administration and the other key shall remain in the possession and control of the City Treasurer. Warrants and checks drawn upon City funds may be combined in one (1) instrument. (Ord. 2, § 2507; Ord. 71-194, § 1; Ord. No. 81-557, § 1)

2507.1 Payroll Checks.

The City Treasurer shall establish a separate payroll account, on which all payroll checks shall be drawn. Said payroll account shall be designated the “Payroll Revolving Fund” and shall be maintained and replenished out of the General Fund of the City. The Payroll Revolving Fund shall not contain monies in excess of $25,000, unless otherwise authorized by resolution of the City Council. All monies in said fund shall be expended exclusively for payroll purposes.

Payroll checks shall require the manual signature of the City Treasurer, and no other signature thereon shall be required. Before such payroll checks shall be issued the Director of Finance shall certify the payroll to be correct and sign the same. The same shall be countersigned by the Mayor. (Ord. 12, § 1; Ord. 44, § 4; Ord. 69-85, § 1)

2508 Sufficient Money in Treasury.

Except as otherwise provided, no warrant shall be drawn or evidence of indebtedness issued unless there be at the time sufficient money in the treasury legally applicable to the payment of the same. (Ord. 2, § 2508)

2509 Payment by Treasurer.

Upon presentation of said warrant, properly executed and endorsed, the City Treasurer shall pay the same out of the funds in the City Treasury properly applicable to that purpose. (Ord. 2, § 2509)

2510 Disapproved for Want of Funds.

When an order or demand is not approved for want of funds and its amount does not exceed the income and revenue for the year in which the indebtedness was incurred, the Director of Finance shall endorse on it: “Not approved for want of funds,” with the date of presentation and his signature. (Ord. 2, § 2510; Ord. 44, § 5)

2511 Registration of Demands.

The Director of Finance shall number the endorsement, register the order or demand in his records, and deliver it to the claimant, or his order. From delivery the order or demand bears interest at six (6) percent a year. Orders or demands shall be paid in the order they are registered. (Ord. 2, § 2511; Ord. 44, § 6)

2512 Special Gas Tax Street Improvement Fund.

(1) To comply with the provisions of Section 196, Article 5 of Chapter 1 of Division 1 of the Streets and Highways Code, there is hereby created in the City Treasury a special fund to be known as the “Special Gas Tax Street Improvement Fund.”

(2) All monies received by the City from the State of California under the provisions of the Streets and Highways Code for the acquisition of real property or interests therein, or for engineering, or for the construction, maintenance or improvement of streets or highways by the City shall be paid into said fund.

(3) All monies in said fund shall be expended exclusively for the purposes authorized by, and subject to the provisions of Sections 194 through 202 of Article 5, Chapter 1, Division 1 of the Streets and Highways Code. (Ord. 2, § 2512; Ord. 9, § 1)

2513 Petty Cash Fund.

A petty cash fund is hereby established in the City Treasury to be maintained in cash in the custody of the City Treasurer. Said fund shall not exceed $2,000 at any time. Disbursements may be made therefrom by the City Treasurer in amounts not to exceed $75.00 for any item.

The City Treasurer shall obtain and keep receipts for all disbursements therefrom, and shall report in writing to the City Council monthly all disbursements therefrom and the balance on hand. Transfer of funds to such petty cash account shall be provided for in the register of demands, and all disbursements therefrom subsequent to the last transfer of funds to such petty cash account shall be audited by the City Council upon acting upon such register of demands. (Ord. 12, § 1; Ord. 69-114, § 1; Ord. 71-190, § 1; Ord. 75-328, § 1; Ord. 77-390, § 1; Ord. 80-528, § 1; Ord. 02-1244, § 1)

2514 Change Fund.

There is hereby established a “Change Fund” in an amount not to exceed $300.00 to be kept in the custody of the City Treasurer, to be used by the City Treasurer and employees of the City under the Treasurer’s direction, for the purpose of making change in cash transactions with the City. The particular amount of such fund shall be established by Resolution of the City Council from time to time, excepting that the initial amount is authorized to be $200.00. No monies of said fund shall be used for any other purposes than herein authorized. Such fund shall be subject to audit on a regular basis, in accordance with the audit procedures established for the City and its funds. (Ord. 69-85, § 2; Ord. 69-96, § 1)

2515 Revolving Fund.

There is hereby established a “Revolving Fund” in such amount as shall be established by the City Council by resolution from time to time. Said fund shall be used for the following purposes only:

A. Refunding deposits made with the City, which deposits are not revenues of the City and are refundable.

B. Purchase of postage for the postage meter of the City, and the payment of recordation and certification fees to the County Recorder.

C. Payment of registration fees and reservation deposits and reimbursement of actual and necessary expenses incurred in connection with the authorized attendance of City Councilmembers and other City officers and employees at meetings, conferences and conventions.

This fund shall not be used for the purpose or acquisition of any supplies or materials, or for capital expenditures, or for payroll purposes. Disbursements from this fund shall be made by the Treasurer upon receipt of an order signed by the City Administrator or the Director of Finance. Each such order shall clearly specify the purposes for which it is drawn. If the expenditure conforms to the budget, it need not be audited prior to payment, but shall be included in a register of demands presented at the first meeting of the City Council thereafter for Council ratification. Reimbursement of the Revolving Fund shall be made only upon presentation to the City Council of a statement, certified by the Treasurer, indicating the amounts, dates and purposes for which each withdrawal was made since the preceding certified statement. (Ord. 69-85; Ord. 71-197; Ord. 75-350, § 1)

2516 Creation of Fund.

There is hereby established a fund to be known as the “Special Fund for Capital Improvements.” (Ord. 69-90, § 2516)

2517 Restrictions as to Disbursements.

The fund herein created shall remain inviolate for the making of such capital improvements as the City Council shall direct to be made from such fund. (Ord. 69-90, § 2517)

2518 Transferral of Monies to Fund.

The City Council may transfer to the Special Fund any part of any unencumbered surplus funds over and above the amount of $200,000 remaining on hand in the City General Fund at the end of the fiscal year. (Ord. 69-90, § 2518)

2519 Disbursements.

Disbursements shall not be made from this fund for any purpose other than for the acquisition of property and for the construction of capital improvements having a life span of five (5) years or more. Before any expenditures are made from this fund all such capital expenditures shall be budgeted in accordance with budget procedures adopted by the City Council. (Ord. 69-90, § 2519)

2520 Repealed.

Repealed by Ord. 99-1174. (Ord. 69-91, § 2520)

2521 Repealed.

Repealed by Ord. 99-1174. (Ord. 69-91, § 2521)

2522 Reserved.

2523 Reserved.

2524 Reserved.

2525 Park Acquisition Fund – Creation of.

A special fund is hereby created for the purpose of depositing therein monies received by the City from subdividers, in a manner compliant with Government Code Section 66477, for the purposes set forth in CMC 9207.25, and for use of such funds for such purposes. Said fund shall be known and designated as the “Park Acquisition Fund.” (Ord. 72-229, § 1; Ord. 92-974, § 1; Ord. 19-1927, § 5)

2526 Park Acquisition Fund – Revenues.

All monies received by the City from subdividers, in a manner compliant with Government Code Section 66477, shall be deposited in said fund. (Ord. 72-229, § 1; Ord. 92-974, § 1; Ord. 19-1927, § 5)

2527 Park Acquisition Fund – Expenditures.

Expenditures from said fund shall be made for the purposes and subject to the limitations set forth in CMC 9207.25 and such limitations as may be provided by law. (Ord. 72-229, § 1; Ord. 92-974, § 1)

2528 Park Acquisition Fund – Budget.

Monies deposited into said fund shall be earmarked within said fund for use exclusively for the purpose provided for in CMC 2527. Before expenditures are made from such fund, such expenditures shall be budgeted in accordance with CMC Article II, Chapter 9.5 and such other procedure as may be adopted by the City Council. (Ord. 72-229, § 1)

2529 Revenue Sharing Trust Fund – Creation of.

A special fund is hereby created for the purpose of depositing therein monies to be used for the purposes authorized by the Federal Revenue Sharing Act of 1972 and for such other purposes as may from time to time be authorized by Federal law. (Ord. 72-244, § 1)

2530 Revenue Sharing Trust Fund – Revenues.

All monies received by the City pursuant to the Federal Revenue Sharing Act of 1972 shall be paid into said fund. (Ord. 72-244, § 1)

2531 Revenue Sharing Trust Fund – Expenditures.

Expenditures from the fund shall be made only for purposes authorized by the Federal Revenue Sharing Act of 1972. (Ord. 72-244, § 1)

2532 Revenue Sharing Trust Fund – Budget.

Monies deposited in said fund shall be earmarked within said fund for use exclusively for the purposes provided in CMC 2531. Before expenditures are made from said fund, all such expenditures shall be budgeted in accordance with Article II, Chapter 9.5 of the Carson Municipal Code and with such other budget procedures as may be adopted by the City Council. (Ord. 72-244, § 1)

2533 Reserved.

2534 Reserved.

2535 Carson Redevelopment Agency – Administrative Fund.

A special fund is hereby created for the purpose of depositing therein any and all monies appropriated by the City Council for the administrative expenses of the Carson Redevelopment Agency. All such monies shall be kept in the treasury of the City. Monies shall be drawn from such fund from time to time as necessary to meet the administrative expenses of the Redevelopment Agency. Such funds shall be drawn in like manner as money is drawn for other purposes and departments of the City, subject to budgetary control. Before expenditures are made from said fund, such expenditures shall be budgeted in accordance with Health and Safety Code Section 36.611 and such budget shall be approved by the City Council in accordance with Health and Safety Code Section 33.612. (Ord. 73-261, § 1)

2536 Air Quality Improvement Trust Fund – Definitions.

For the purposes of CMC 2536, 2537, and 2538, the following definitions shall apply:

(a) “Mobile Source Air Pollution Reduction Program” shall mean any program or project implemented by the City to reduce air pollution emitted from motor vehicles pursuant to the California Clean Air Act of 1988 or the Air Quality Management Plan for the South Coast Air Quality Management District prepared and adopted in accordance with the provisions of Health and Safety Code Sections 40460 through 40470.

(b) “Fee Administrator” shall mean the City Treasurer of the City of Carson. (Ord. 91-939, § 2)

2537 Same – Establishment of Fund.

The Fee Administrator shall establish a separate interest-bearing trust fund account with a financial institution authorized to accept deposits of City funds. This account shall be known as the “Air Quality Improvement Trust Fund.” All interest earned by the account shall be credited to this account. All funds received by the City pursuant to Health and Safety Code Sections 44243 and 44244, along with any other funds designated by the City Council, shall be deposited in this account and shall be used for the sole purpose of financing mobile source air pollution reduction programs. The Fee Administrator shall be responsible for depositing funds in the Air Quality Improvement Trust Fund. (Ord. 91-939, § 2)

2538 Same – Audits.

The City hereby consents to audits, at least once every two (2) years, of all programs and projects funded by vehicle registration fees provided by Health and Safety Code Section 44243; provided, that such audit shall be conducted by an independent auditor selected by the South Coast Air Quality Management District. Audit costs shall be funded as provided in Health and Safety Code Section 44244.1. (Ord. 91-939, § 2)