Azusa Municipal Code Div. 5 Finance Officer

Pursuant to Government Code § 37209, there is created and established the office of finance officer, to which office is transferred the duties imposed upon the city clerk by the provisions of Government Code §§ 37350—37364, and 40802—40805, relating to financial powers and duties and the maintenance of records reflecting the financial condition of the city. The powers and duties of the finance officer shall include the following:

(1) Administration. The administration of the financial affairs of the city, under the direction of the city manager.

(2) Budget. The compilation of the budget involving the estimated income and expenses of the city, under the direction of the city manager.

(3) Accounting system. The maintenance of a general accounting system for each of the offices, departments or agencies of the city.

(4) Disbursements and expenditures. The supervision and responsibility for the disbursement and control of the expenditures of all moneys to the end that budget appropriations are not exceeded; the audit of all bills, invoices, payrolls, demands or charges; and the determination, with the advice of the city attorney when needed, of the regularity, legality and correctness of all claims, demands or charges.

(5) Financial reports. The preparation and presentation to the city council, through the city manager, of a monthly statement of receipts and disbursements of all funds, in sufficient detail to show the exact financial condition of the city, and at the end of each fiscal year a summary statement of receipts and disbursements by departments and funds, including opening and closing fund balances in the treasury.

(6) Inventories. The supervision of the maintenance of current inventories of all city property by all departments of the city.

(7) Internal audit. The maintenance of an internal audit of all city income and revenues prescribing such receipt forms, procedures and methods as may be necessary to determine that all receipts are properly accounted for and transmitted to the city treasurer.

(8) Accounts receivable. The preparation and maintenance of accurate current records of all accounts receivable of the city based on pertinent data received from the respective departments of the city and the making of timely billings of all such accounts receivable.

(Code 1971, § 2.21.010; Ord. No. 98-09, § 2, 6-15-98)

The finance officer shall execute a bond to the city, as required by Government Code §§ 37209 and 36518, the condition of such bond being that he shall truly and faithfully perform all of the duties required of him by the terms of this division and also such additional duties as may be imposed on him subsequent to the execution of the bond. The penal sum of the bond shall be the amount prescribed for the official bond of the city clerk and as fixed by the city council upon the recommendation of the city attorney.

(Code 1971, § 2.21.020)