CHAPTER X.
City Auditor.
Sec. 70. Auditor—his election—term—salary.
The Council shall elect one City Auditor who shall hold his office
for two years and be removable at the will of the Council.
His salary shall be fixed by the Council.
Sec. 71. Auditor—general duties.
The Auditor shall superintend the fiscal affairs of the City,
and shall manage the same in the manner required by the Council.
Sec. 72. Auditor—his books, accounts, etc.
He 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.
Sec. 73. Auditor—supervision over other officers.
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.
Sec. 74. Auditor—quarterly reports.
The Auditor shall prepare and submit to the Council at the
first meeting in each quarter a report showing according to the
classification in the budget except items designated thereon as
fixed charged,
(1) The budget estimate; (2) the amount appropriated for
the past quarter; (3) the amount expended during the past quarter
and (4) the amount expended to date.
In addition to the above Quarterly Report, the Auditor shall
on or before the 20th day of the month prepare and publish a
condensed statement of the condition of the City's finances as of
the end of the previous quarter.
Sec. 75. Auditor—annual report.
The Auditor 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.
Sec. 76. Auditor—examination of claims, drawing of
warrants, etc.
He 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 Auditor. All accounts so audited
and approved by the auditor 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 City
Auditor as aforesaid. In no other case shall any warrant be
drawn by the Auditor 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.
Sec. 77. Auditor—warrants for salaries of city officers.
Upon the last day of each month, or not more than five days
prior thereto, the Auditor shall draw a warrant to each officer
of the City who receives a fixed annual salary, for a sum equal
to one-twelfth part of such salary.
The Auditor shall issue weekly a warrant for the amount of
payrolls submitted by the various departments for all employees
receiving their wages weekly. Said warrant shall be payable to
the Treasurer who shall pay each employee in cash.
Sec. 78. Auditor—to fix pay day.
The Auditor is hereby authorized and directed to fix a pay
day, on which all persons or firms having claims against the City
will be entitled to receive their warrants.
Sec. 79. Auditor—monthly report of receipts and disbursements.
The Auditor 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.
Sec. 80. Auditor—secretary of the sinking fund commission.
It shall be the duty of the Auditor, as one of the Sinking Fund
Commissioners, to act as secretary of said commission.
Sec. 81. Auditor—general duties.
The Auditor shall perform such other duties as are or may
hereafter be required of him by the Council.
