Article II — Finance Department

In order to establish a central program for the uniform processing and development of all fiscal and budgetary functions there is hereby established a finance department.

(Ord. No. 188, § 1.)

The finance department shall be vested and charged with the following duties and responsibilities:

(a)

To develop, maintain and operate the general accounting system of the city and each of the respective departments, divisions and services thereof supervising and controlling disbursements and expenditures, including payroll, through a system of budget control to assure that moneys are available and appropriated.

(b)

To receive or collect all moneys or revenues due the city; to assist the city treasurer in maintaining and safely keeping all public funds and securities belonging to or under the control of the city, depositing and investing funds in accordance with the principals of sound treasury management and applicable law.

(c)

To perform such accounting functions and duties in accordance with the latest and most modern accounting practices.

(d)

To assist the city administrator in procuring materials, supplies and general services for the city and to prepare and maintain a current inventory of all materials and supplies and an inventory of the general assets belonging to the city.

(e)

To provide general office services to other departments of the city as may be determined appropriate by the city administrator.

(f)

To prepare a complete financial statement and report at the end of each fiscal year and to assist the city administrator in preparing a proposed preliminary budget before the beginning of each fiscal year.

(Ord. No. 188, §§ 2, 4; Ord. No. 367, § 1.)

The director of finance shall prepare and present to the city administrator, in sufficient detail to show the financial condition of the city, the following:

(a)

A monthly written report and accounting of all receipts, disbursements and fund balances.

(b)

Such other financial reports as may be requested by the appointing authority.

(Ord. No. 188, § 3; Ord. No. 367, § 2.)

The finance department shall be supervised by a director of finance, who shall be appointed by and responsible to the city administrator or other appointing authority as may be established or delegated by the city council. The director of finance shall be appointed wholly on the basis of his or her administrative and accounting abilities and qualifications and shall hold office for and during the pleasure of the appointing authority. The director of finance shall:

(a)

Under the direction of the city administrator organize and maintain such divisions in the department of finance as the operations may require. He or she shall be responsible for the direction and control of all functions assigned to the department of finance.

(b)

Recommend the appointment and removal of all subordinate employees to the city administrator as may be necessary in the conduct of the department.

(c)

Supervise finance department employees and cooperate with other department heads and 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 practices.

(d)

Perform such other duties as the city administrator may direct. In the case of the absence or disability of the director of finance the city administrator shall assume the duties or designate a person to perform said duties and exercise the powers and responsibilities of the director of finance.

(Ord. No. 188, § 5; Ord. No. 367, § 3.)

In accordance with and pursuant to the provisions of the California Government Code Sections 37209 and 40805.5, those financial and accounting duties imposed upon the city clerk under Sections 37203, 37204, 37205, 37207 and 37208 and Sections 40802 through 40805 respectively are hereby transferred to the director of finance. The director of finance shall execute the bond required of the city clerk by California Government Code Section 36518.

(Ord. No. 188, § 6; Ord. No. 231, § 1; Ord. No. 367, § 4.)

* For state law authorizing the transfer of the city clerk's financial duties to a director of finance, see Gov. C., §§ 37209, 40805.5.