Chapter 2.16
FINANCE DEPARTMENT1
Sections:
2.16.020 Powers and duties generally.
2.16.040 Additional functions.
2.16.050 Finance director – Department direction – Duties.
2.16.060 Finance director – Duty transfers from city clerk.
2.16.010 Established.
In order to establish a central area for the uniform processing and development of all fiscal and budgetary functions, there is established a finance department. Wherever in this code reference is made to the public service department, it means the finance department. (1964 Code § 2.106.)
2.16.020 Powers and duties generally.
The finance department shall be vested and charged with the following duties and responsibilities:
A. To maintain and operate the general accounting system of the city and of each of the respective departments, divisions and services thereof;
B. To perform such accounting functions and duties in accordance with the latest and most modern accounting methods as the science of accounting progresses;
C. To keep and maintain or to prescribe and require the keeping and maintaining of inventory records of municipal properties necessary in accordance with modern municipal accounting practices;
D. To assume, maintain and perform all functions and duties relating to the administration of sales taxes and license taxes levied by the city and of the collection thereof;
E. To assume and perform all municipal functions and duties relating to the preparation, auditing, presenting and disbursement of claims and demands against the city, including payrolls;
F. To assist in the purchase of all supplies, goods, wares, merchandise, equipment and material which may be required by the city;
G. To assist in the preparation of the annual budget and in the administration thereof. (1964 Code § 2.107.)
2.16.030 Financial reports.
The finance department shall prepare and present to the city council in sufficient detail to show the exact financial condition:
A. A quarterly, or more frequently as may be desired, statement of all receipts, disbursements and balances of the city;
B. An annual statement and report of the financial condition of the city;
C. Such other financial reports as may be required. (1964 Code § 2.108.)
2.16.040 Additional functions.
The finance department shall perform such additional duties and functions as may be prescribed or required by the city council or the city manager. (Ord. 1232 § 2, 1973; 1964 Code § 2.109.)
2.16.050 Finance director – Department direction – Duties.
The finance department shall be directed by the finance director for the city. With the approval of the city council, the finance director may delegate any of the powers and duties conferred upon him as such officer under this section to any other officer or employee of the city. The finance director shall:
A. Supervise the public service department;
B. Appoint, in accordance with merit system procedures, such subordinate employees as may be authorized by the city council for this department;
C. Cooperate with the city treasurer and other officials of the city in establishing and maintaining sufficient and satisfactory procedures and controls over municipal revenues and expenditures in all departments, divisions and services of the city in accordance with modern municipal accounting practice. (1964 Code § 2.110.)
2.16.060 Finance director – Duty transfers from city clerk.
In accordance with the provisions of Section 40805.5 of the Government Code of the state, the financial and accounting duties imposed upon the city clerk under Sections 40802 to 40805 of the Government Code of the state are transferred to the director of finance. (1964 Code § 2.111.)
For statutory provisions authorizing the transfer of the city clerk’s financial duties to a director of finance, see Government Code §§ 37209 and 40805.5; for provisions regarding the financial powers of cities generally, see Government Code § 37201 et seq.