Chapter 2.70
FINANCE DEPARTMENT

Sections:

2.70.010    Finance department director.

2.70.020    Accounting.

2.70.030    Internal audit.

2.70.040    Treasury.

2.70.010 Finance department director.

The finance department shall be headed by the finance department director who shall be ex officio treasurer, accountant and internal auditor. The director is appointed by the manager and confirmed by the assembly. An appointment which is not confirmed by the assembly shall not become effective. If the assembly fails or refuses to confirm the manager’s appointment, the manager shall appoint successive candidates until an appointment is confirmed by the assembly. [Ord. 98-02 §6, 1998; Ord. 90-37 §3, 1990; Ord. 85-26-O §§1, 2, 1985; Ord. 82-10-O, 1982. Formerly §2.30.010].

2.70.020 Accounting.

The accounting and fiscal reporting functions of the borough shall be under the supervision of the director. The director shall maintain custody of and responsibility for all fiscal records of the borough not specifically entrusted to other offices by the director. [Ord. 85-26-O §§1, 2, 1985; Ord. 82-10-O, 1982. Formerly §2.30.020].

2.70.030 Internal audit.

The director, ex officio internal auditor, shall work closely with the external auditors in the best interest of the borough. All departments shall make available such documents and records as are necessary to accomplish this function. [Ord. 85-26-O §§1, 2, 1985; Ord. 82-10-O, 1982. Formerly §2.30.030].

2.70.040 Treasury.

The treasury functions shall be headed by the director, ex officio treasurer, who will have custody of all public moneys and investment securities of the borough. The director, ex officio treasurer, will also administer the property tax collections and fiscal operations functions and act as paying agent for outstanding bond and interest coupons. [Ord. 85-26-O §§1, 2, 1985; Ord. 82-10-O, 1982. Formerly §2.30.040].