King City Municipal Code Ch. 2.16 Department of Finance

In accordance with Title 4, Division 3, Part 3, Chapter 2, Article 1, Section 40805.5 of the Government Code of the state of California, and in order to establish a central agency for the uniform processing and development of all fiscal, accounting and budgetary functions within the city government, there is established a department of finance; and further the office of director of finance is created.

(Ord. 286 § 2, 1966)

The director of finance shall be the manager of the finance department of the city, and shall have the powers and be vested and charged with the following duties and responsibilities, under the supervision and jurisdiction of the city manager:

(1) Plan, manage and direct all activities of the finance department;

(2) Plan, manage and direct the general accounting system of the city, and of each of the respective departments, divisions and services thereof, and implement accounting procedures to fully and accurately account for all city funds, expenditures and revenues and to assure the complete and accurate presentation of the city’s fiscal position;

(3) Assist in the preparation of the annual budget, and in the administration thereof, as the city manager may direct;

(4) Advise the city council and department heads regarding city finances;

(5) Keep and maintain, prescribe and require the keeping and maintaining of inventory records, fixed assets and central stores accounts;

(6) Serve as the tax and revenue administrator, and maintain and perform all functions and duties as the city council may now or hereafter prescribe by ordinance relating to the administration of taxes, licenses and permit fees levied or charged by the city, and for the collection thereof;

(7) Assume and perform all municipal functions and duties relating to the preparation, pre-auditing, presenting and disbursement of claims, warrants and demands against the city, including payrolls, to ensure that budget appropriations are not exceeded;

(8) Assist the city manager by conducting special projects or research activities of a financial nature;

(9) Serve as the city’s tax collector, and discharge and perform all functions and duties required of that office under the code, and as the city council may prescribe by ordinance, resolution or other action;

(10) Serve as the assistant purchasing officer of the city, unless otherwise specified by the city manager. The assistant purchasing officer shall have general supervision and responsibility for the purchasing of supplies and equipment, and will utilize resources within the departments to comply with the specified duties;

(11) Assist in such other administrative matters, including information technology, contract compliance and security, as may be imposed upon him or her by law or by the direction of the city council and city manager;

(12) Perform and discharge all accounting duties, internal control and fiscal compliance of federal and state grants and redevelopment agency;

(13) Perform all the financial and accounting duties heretofore imposed upon the city clerk by the Government Code of the State of California, and by this code.

(14) If appointed and designated by the city council to serve as city treasurer, to so serve, without additional compensation, and consistent with the professional, fiduciary and ethical standards of practice of the California Municipal Treasurers Association, and to maximize the investment return on city funds as permitted by state law.

(Ord. 286 § 2, 1966; Ord. 639 § 2, 2003)

The department of finance shall prepare and present to the city manager the following reports in sufficient detail to show the exact financial condition of the city:

(1) Quarterly, or more frequently as the city manager may direct, a statement of all receipts, disbursements and balances of the city;

(2) An annual statement of report on the financial condition of the city;

(3) Such other financial reports as may be required by the city council or the city manager.

(Ord. 286 § 3, 1966)

The department of finance shall perform such additional duties and functions as may be hereafter prescribed or required by the city council or the city manager.

(Ord. 286 § 4, 1966)

The department of finance shall be managed and directed by the director of finance, who shall be appointed by the city manager. The director of finance shall:

(1) Manage, supervise and direct the activities and functions of the department of finance;

(2) Cooperate with the city treasurer and other officers and officials of the city in establishing and maintaining sufficient and satisfactory procedures and controls over municipal revenues and expenditures of all departments, divisions and services of the city in accordance with the standards of practice and care of the municipal accounting and finance profession.

(Ord. 286 § 5, 1966; Ord. 639 § 3, 2003)

With the consent of the city manager, the director of finance may appoint one or more assistants, deputies, clerks, as may be necessary.

(Ord. 286 § 6, 1966)

The director of finance shall execute a bond to the city in the same amount as required of the city clerk by the provisions of Section 36518 of the Government Code of the state of California in the amount fixed by law. Any premium for such bond shall be a proper charge against the city.

(Ord. 286 § 7, 1966)

In all ordinances or parts of ordinances and resolutions where the words “city clerk” are used, pertaining to any financial or accounting duties, said words shall be read and construed to be and mean “director of finance” and to that extent, all said ordinances, parts of ordinances, resolutions and parts of the code are amended to read as if the term director of finance were used.

(Ord. 286 § 8, 1966)