Article V. Director of Finance.
Sec. 112. Election; term.
The council shall elect one director of finance who shall hold his
office for two years and be removable at the will of the council.
(Code 1932, § 70.)
Sec. 113. Powers and duties generally.
The director of finance shall superintend the fiscal affairs of the
city, and shall manage the same in the manner required by the
council.
He shall have the supervision of the fiscal affairs of all departments
and officers of the city, who shall collect, receive or disburse
the public moneys, or who are charged with the custody or management
thereof, and may, at any time, require from any of them
an account in writing of any or all moneys or property of the city
intrusted to them or under their control; and he shall immediately,
upon the discovery of any default, irregularity or delinquency, report
the same to the council. He shall have power to prescribe
the form and manner of keeping all said accounts unless otherwise
provided by state law.
The director of finance shall perform such other duties as are
or may hereafter be required of him by the council. (Id., §§ 71,
73, 81.)
As to treasurer's paying out money on warrant of the director of finance,
see § 88 of this chapter; as to bond required of the director of
finance, see § 173 of this chapter; as to director of finance's being a
member of sinking fund commission and acting as secretary for such
commission, see §§ 157, 158 of this chapter; as to making audit and inventory
of accounts of property of the city library, see ch. 16, § 6; as
to director of finance's being member of perpetual care cemetery committee,
see ch. 20, § 10; as to auditing of accounts and inventory of
property in custody of superintendent of public welfare, see ch. 24,
§ 13; as to director's duties in regard to statement of account for the
cost of laying sidewalks, see ch. 29, § 10; as to director of finance's
powers and duties in regard to deposits for appeals before the board of
zoning appeals, see ch. 33, § 21.
Sec. 114. Keeping books, etc.; making suggestions to
council; reports.
The director of finance shall keep a regular set of books, in
which shall be opened and kept as many accounts under appropriate
titles as may be necessary to show distinctly all the estate and
property, whatsoever, real and personal, vested in the city by law
or otherwise, and of trusts in the care of the same; all funds due
and owing by the city; all receipts and expenditures in the various
departments of the city government, and all appropriations made
by the council and the sums expended under the same, respectively.
He shall from time to time, as often as he may deem necessary, or
the council may direct, suggest plans to the council for the management
or improvement of the finances of the city. He shall
make such reports as are required of him by state law. (Id.,
§ 72.)
Sec. 115. Employees of director.
In the performance of the duties imposed upon the director of
finance he shall have the power to employ such persons as may be
necessary and to fix the salaries of such persons and to require
such bond as he may think proper, subject, however, to the approval
of the council, and the persons so employed shall be directly
responsible to the director of finance. (Ord. Sept. 20, 1943.)
Sec. 116. Collection of revenues; keeping accounts; delivering
moneys to treasurer.
The director of finance shall collect all revenues of the city and
moneys from persons owing the same to the city except property
taxes, business, professional and occupational license taxes.
The director of finance shall keep an accurate account of all
collections made by him and shall deliver the moneys collected by
him daily to the city treasurer, together with a statement showing
the sources from which these funds were derived. (Id.)
Sec. 117. Collection of gas and water bills; list of delinquents;
cutting off supply.
The director of finance shall cause all gas and water meters to
be read and shall notify each debtor of the amount of water and
gas bills due by such debtor to the city and that the amount is due
and payable not later than the fifteenth day after the bill is rendered.
He shall supply the superintendent of public utilities with
a list of delinquents and it shall be the duty of the superintendent
to immediately discontinue the gas or water services of such delinquents
as provided in chapter 14, section 7, and chapter 31, section
5, respectively, but the furnishing of such list of delinquents,
as aforesaid, shall not relieve the director of finance of the responsibility
of the collection of said delinquent bills. (Id.)
Sec. 118. Monthly reports of receipts and disbursements.
The director of finance shall prepare, as soon after the close of
each month as may be practicable, a statement showing the receipts
and disbursements for the previous month. Said statement
shall show under disbursements in separate parallel columns the
amount estimated in the budget, the amount appropriated, the
amount expended during the preceding month, the amount expended
to date, for the current fiscal year and the unexpended balance
or deficit of each appropriation. And under receipts shall
show the amount estimated in the budget, the amount collected
during the current month, the amount collected to date and the
balance anticipated or overage based upon the budget estimate.
He shall furnish a copy of the same to each member of the council
and the city manager. (Code 1932, § 79.)
Sec. 119. Quarterly reports; publishing.
The director of finance shall, on or before the twenty-fifth day
of July, October, January and April in each year, prepare and
publish in a newspaper published in the city a condensed statement
of the condition of the city's finances as of the end of the previous
quarter, consisting of a statement of the receipts and disbursements
for so much of the fiscal year as may then have expired, and
a balance sheet. (Id., § 74; Ord. Sept. 3, 1940.)
Sec. 120. Annual reports.
The director of finance shall make out and deliver to the council,
within thirty days after the close of each fiscal year, a full and detailed
statement of all receipts and expenditures during said year.
Said report shall be accompanied by a statement showing under
disbursements the amount estimated in the budget, the amount of
appropriations, the amount expended, and the balance or deficit in
the account as compared with the budget estimate for each department
of the city, and under receipts shall show the amount estimated
in the budget, the amount received during the fiscal year
and the balance anticipated and such information as the council
may direct. The items shown shall conform to the classification
in the annual budget, and said report shall be spread upon the
journal upon adoption by the council. (Code 1932, § 75.)
Sec. 121. Examination of claims; drawing of warrants,
etc.
The director of finance shall examine all claims and demands
for or against the city, and no money shall be drawn from the
treasury or paid to any person, unless the balance so due or payable
be first audited, adjusted or determined by the director of
finance. All accounts so audited and approved by the director of
finance shall be paid by drawing his warrant on the treasurer,
countersigned by the mayor, stating to whom payable, on what
account, and the particular appropriation from which the same is
payable, and no money shall be drawn from the treasury except
upon the warrant of the director of finance as aforesaid. In no
other case shall any warrant be drawn by the director of finance
for the payment of money unless the same is authorized by some
ordinance or resolution of the council, making a special appropriation
to the person or department in whose behalf the same is
drawn. (Id., § 76.)
Sec. 122. Drawing warrants for salaries and wages;
checks to employees; deductions.
Upon the last day of each month or not more than five days
prior thereto, the director of finance shall draw a warrant to each
officer and employee of the city who receives a fixed annual salary
for a sum equal to one-twelfth part of such salary.
The director of finance shall issue weekly a warrant for the
amount of payrolls submitted by the various departments for all
employees receiving their wages weekly, and the proceeds of said
warrant shall be deposited in a special account entitled "Payroll
Account." Checks to the several employees for the amount of
their respective wages less any deductions authorized by the employee
with the consent of the director of finance and any deductions
required to be made by the city on account of taxes shall be
drawn, signed by the director of finance and the treasurer, and
checks similarly signed shall be drawn for the disbursement of
amounts deducted as herein set forth. (Id., § 77; Ord. Dec. 21,
1942.)
Sec. 123. Fixing payday.
The director of finance is hereby authorized and directed to fix
a payday on which all persons having claims against the city will
be entitled to receive their warrants. (Code 1932, § 78.)
