Chapter 2.8 City Finance and Accounting
2.8.10 Purpose of this Chapter
This Chapter establishes general procedures regarding City finance and accounting.
2.8.20 Payment and Method of Approval
Each demand shall be presented to the City Manager for written approval. All demands, whether approved or not, shall be forwarded by the City Manager to the City Council for review except as otherwise provided for in this Chapter.
2.8.30 Register of Demands
The following procedures apply to demands:
A. Warrant Register. A register of all demands shall be submitted to the City Council prior to payment except as authorized by this Chapter. The warrant register shall specify for what purpose the demand is drawn and the fund from which it is to be paid.
B. Payroll and Budgeted Demands. Payroll and budgeted demand warrants whose compensation has been previously fixed by the City Council need not be reviewed by the City Council prior to payment. Payrolls shall be presented to the City Council for ratification and approval at its first meeting after payment of the payroll warrants. Warrants of demands certified or approved by the City Manager as conforming to a budget approved by ordinance or resolution of the City Council, need not be reviewed by the City Council prior to payment. Budgeted demands paid prior to review by the City Council shall be stated on the register of demands separately from unpaid demands, and shall be presented to the City Council for ratification and approval at its first meeting after delivery of the warrants.
C. Disposition of Warrant. If the City Council finds that any claim or demand is not a proper charge against the City, it shall be rejected. If any demand is determined to be a proper charge against the City, the same shall be allowed setting forth as to each demand, the name of the claimant, a brief statement of the demand, and the amount claimed. Any demand may be allowed in part and rejected in part by the City Council.
D. Approved and Allowed. For any demand approved and allowed by the City Council, the Mayor or other authorized person shall sign the warrant upon the City Treasury for the claim that shall be countersigned by the City Manager. The warrant shall specify the purpose of the payment and from what fund the claim is to be paid. Warrants and checks drawn upon the City funds may be combined in one instrument.
E. Check Authorization. For any demand approved and allowed by the City Council, the Mayor or other authorized person shall sign the check for the demand. The check shall be countersigned by the City Manager.
F. Payroll Checks. The City Treasurer shall establish a separate payroll account on which all payroll checks shall be drawn. The payroll account shall be designated the "Payroll Revolving Fund" and shall be maintained and replenished out of the General Fund. All monies in this fund shall be expended exclusively for payroll purposes. Payroll checks shall only require the signature of the City Treasurer or City Manager. Before such payroll checks are issued, the Director of Finance shall certify, in writing, that the payroll is correct.
G. Sufficient Money in Treasury. Except as otherwise provided, no warrant shall be paid until there is sufficient money in the City treasury legally applicable to the payment of the demand.
2.8.40 Claims
The following procedures must be followed in the consideration and payment of claims:
A. Person to Present Claim. No City officer shall, except for his own service, present any claim against the City, or in any way, except in the discharge of his official duty, and advocate for the relief asked for in the claim made by any other person. Any person may appear before the City Council and oppose the allowance of any claim made against the City.
B. Itemization Necessary. The City Council shall not hear, consider, allow, or approve any claim against the City unless such claim is itemized.
C. Claims Against the City. The subsection is enacted pursuant to the California Government Code.
1. All claims against the City for money or damages not otherwise governed by the Tort Claims Act, California Government Code Section 900 et seq., or another state law (hereinafter in this Chapter, "claims") shall be presented within the time, and in the manner, prescribed by Part 3 of Division 3.6 of Title 1 of the California Government Code (commencing with Section 900 thereof) for the claims to which that Part applies by its own terms, as those provisions now exist or shall hereafter be amended, and as further provided by this Section.
2. All claims shall be made in writing and verified by the claimant or by his or her guardian, conservator, executor or administrator. No claim may be filed on behalf of a class of persons unless verified by every member of that class as required by this Section. In addition, all claims shall contain the information required by California Government Code Section 910.
3. In accordance with California Government Code Sections 935(b) and 945.5, all claims shall be presented as provided in this section and acted upon by the City Council prior to the filing of any action on such claims and no such action may be maintained by a person who has not complied with the requirements of Subsection (C)(1) of this Section.
4. Any action brought against the City upon any claim or demand shall conform to the requirements of Sections 940-949 of the California Government Code. Any action brought against any employee of the City shall conform to the requirements of Section 950-951 of the California Government Code.
2.8.50 Purchasing Policy
Repealed by Ord. 2020-01. (Ord. 2007-04 § 2)
2.8.60 Bidding Procedures
Repealed by Ord. 2020-01. (Ord. 2016-01 § 2; Ord. 2007-04 § 2)
2.8.70 Purchases on the Open Market
Repealed by Ord. 2020-01. (Ord. 2008-09 § 1; Ord. 2007-04 § 2)
2.8.80 Exceptions to Bidding and Open Market Purchasing Procedures
Repealed by Ord. 2020-01. (Ord. 2008-09 § 5)
2.8.90 Inspection and Testing
The City Manager shall inspect or oversee the inspection of supplies and equipment delivered to the City to determine their conformance with the specifications contained in the order or contract. The City Manager shall have authority to undertake sampling or other testing as necessary to determine the quality of any deliverables and their conformance with applicable specifications. (Ord. 2008-09 § 2. Formerly 2.8.80)
2.8.100 Disposition of Surplus Supplies and Equipment
Repealed by Ord. 2020-01. (Ord. 2008-09 § 3. Formerly 2.8.90)
2.8.110 Assessor and Tax Collector
Pursuant to the authority granted by Section 51501 of the Government Code of the State of California, the assessment and tax collection duties performed by the City Assessor and Tax Collector hereby are transferred to the Assessor and Tax Collector to the County of Los Angeles. (Ord. 2008-09 § 4. Formerly 2.8.100)