Anderson Municipal Code Ch. 2.36 Finance Department

There is established the finance department of the city.

(Prior code § 2.71)

The purpose of this chapter is to establish a central program for the uniform processing and development of all fiscal and budgetary functions.

(Prior code § 2.72)

The functions and responsibilities of the finance department include:

A. Development, maintenance and operation of the general accounting system of the city and of each of the respective departments, divisions and services thereof;

B. Performance of such accounting functions and duties in accordance with the latest and most modern accounting practices;

C. Assumption, maintenance and performance of all functions and duties relating to the administration of sales and license taxes levied by the city not otherwise assigned to other governmental jurisdictions, and collection thereof;

D. Assumption and performance of all municipal functions and duties relating to the preparation, auditing and disbursement of claims and demands against the city including payrolls;

E. Performance of the statutory duties of city clerk as they pertain to financial and accounting duties;

F. As directed by the city manager and with the assistance of other city department heads for their respective departments, the preparation of the annual city preliminary budget, and after the final budget is adopted by the city council, the maintenance of budgetary controls;

G. Preparation and presentation to the city manager quarterly, or more frequently as may be desired, a statement of all receipts, disbursements and balances of the city in sufficient detail to show its financial condition;

H. Preparation of other financial reports as may be required;

I. Performance of such additional duties and functions as may hereafter be prescribed or required by the city manager.

(Ord. 313 § 1(E)(1), 1974: prior code § 2.73)

The finance department shall be headed by a finance director who shall be appointed by the city manager. He shall be responsible for the directions and control of all functions assigned to the department.

(Ord. 666, 1997: prior code § 2.74)

An audit committee, composed of the mayor, vice-mayor and a third public member with a professional financial background appointed by the city manager, is established.

(Ord. 740 (part), 2006)

The audit committee is responsible for reviewing and approving the finance director's recommendation to the city council for engaging the external independent auditor that performs the annual financial audit. The audit committee is responsible for reviewing and approving the finance director's proposed scope of work for the annual financial audit. The audit committee is responsible for meeting with the external independent auditor that performs the annual financial audit to review and to conclude on the appropriateness of audit work products and management responses that are presented to the city council.

(Ord. 740 (part), 2006)