Article V. Director of Finance.[65]
Sec. 2-113. Election; term.
The city council shall elect a director of finance, who shall
hold his office for two years and be removable at the will of
the city council. (Code 1959, § 2-113.)
Sec. 2-114. Powers and duties generally.[66]
The director of finance shall superintend the fiscal affairs
of the city and shall manage the same in the manner required
by the city 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. He shall, immediately upon the discovery of
any default, irregularity or delinquency, report the same to
the city council. He shall have power to prescribe the form and
manner of keeping all such 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 city council.
(Code 1959, § 2-114.)
Sec. 2-115. Books, etc.; suggestions to council; reports generally.
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 city 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. (Code
1959, § 2-115.)
Sec. 2-116. Employment of personnel.
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, so
long as any such salary does not exceed three thousand six
hundred dollars per year, and to require such bond as he may
think proper. No person shall be employed at a salary in excess
of three thousand six hundred dollars per year except
with the approval of the city council. All persons so employed
shall be directly responsible to the director of finance.
(Code 1959, § 2-116.)
Sec. 2-117. Collection of revenues; keeping accounts; delivery
of money 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 and 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 money collected
by him daily to the city treasurer, together with a
statement showing the sources from which these funds were
derived. (Code 1959, § 2-117.)
Sec. 2-118. 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 sections
14-7 and 35-5, 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 the delinquent
bills. (Code 1959, § 2-118.)
Sec. 2-119. 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. The
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.
Under receipts shall be shown 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. The director of finance
shall furnish a copy of the same to each member of the
city council and the city manager. (Code 1959, § 2-119.)
Sec. 2-120. Preparation and publication of quarterly reports.[67]
The director of finance shall, on or before the twenty-fifth
day of July, October, January and April in each year, prepare
a 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. (Code 1959, §
2-120.)
Sec. 2-121. Annual reports.
The director of finance shall make out and deliver to the city
council, within thirty days after the close of each fiscal year, a
full and detailed statement of all receipts and expenditures
during such year. Such 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.
Under receipts shall be shown the amount estimated in the
budget, the amount received during the fiscal year, the balance
anticipated and such information as the city council may
direct. The items shown shall conform to the classification in
the annual budget and the report shall be spread upon the
journal upon adoption by the city council. (Code 1959, §
2-121.)
Sec. 2-122. Examination of claims; warrants generally.
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, 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 city council, making a
special appropriation to the person or department in whose
behalf the same is drawn. (Code 1959, § 2-122; 12-31-70.)
Sec. 2-123. Warrants for salaries and wages; checks to
employees; deductions.
Upon the last day of each month, or not more than ten 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 such 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. (Code 1959, § 2-123.)
Sec. 2-124. 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 1959, §
2-124.)
