Sec. 18-17. Powers, duties in general.
The director shall be the general accountant of the city and shall devote his entire time to the duties of his office. He shall keep a complete set of books for the city in accordance with such system and such forms as the city council shall prescribe which shall include books showing the condition of the sinking fund, school fund and other funds of the city, the condition and amount of the bonded and floating debt of the city, and all other accounts necessary to an accurate understanding of the financial affairs of the city. All books and papers in the director's custody shall be open to the inspection of the city manager, members of the council, city attorney or any other officer of the city who in the discharge of his duties shall have occasion to examine the same. He shall have the right to appoint assistants, to be approved by the city manager, for whose acts and doings he and his sureties shall be responsible. He shall be charged with the responsibility for and exercise a general supervision over the accounts of all of the officers of the city charged in any manner with the receipt, collection or disbursement of city revenues.
The director, as the chief accounting officer of the city, is authorized to issue instructions relating to the handling of accounts, including requisitions, orders, advices, payrolls, bills, receipts, charges, credits, payments and all financial records of whatsoever nature pertaining to all accounting matters of the city, and shall further have authority to require full and prompt compliance therewith by all departments and offices of the city, and the decision of the director in all matters and in the interpretation of the duties and procedure required to be performed by the accounting offices of the city shall be final. No payment of any money owing by the city shall be made unless the same shall have been previously approved by the director in such form and manner as the director of finance may determine, and not then unless there is sufficient money in the account upon which such warrant or check is drawn to cover such warrant or check. He shall make a complete detailed audit of the accounts of all such officers at least once a year and at such other times as he may deem necessary or upon request by the council or the city manager and shall file a written report thereof with the city manager for presentation to council. He shall perform all of the duties heretofore performed by the city auditor and such other duties as the city manager may, from time to time, require of him. Whenever the terms city auditor or auditor appear in this code it shall be taken to mean the director. (Code 1959, § 12-8; Ord. of 4-13-76)
Last updated date: 10/23/2006 4:15:21 PM