Laguna Beach Municipal Code Ch. 3.01 Department of Finance

There is hereby established a department of finance with the primary duties of uniform processing and development of all financial and budgetary functions not otherwise assigned.

(Ord. 541 § 1 (part); May 5, 1965)

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

(a) To maintain and operate the general accounting system of the city and of each of the respective departments, divisions and services thereof.

(b) To perform such accounting functions and duties in accordance with the latest and most modern accounting methods as approved by the city manager.

(c) To keep and maintain, or to prescribe and require the keeping and maintaining of inventory records of municipal properties necessary in accordance with modern municipal accounting practices.

(d) To assume, maintain and perform all functions and duties relating to the administration of sales taxes and license taxes levied by the city, and of the collection thereof.

(e) To assume and perform all assigned municipal functions and duties relating to the preparation, auditing, presenting and disbursement of claims and demands against the city, including payrolls.

(f) To supervise the purchase of all supplies, goods, wares, merchandise, equipment and material which may be required by the city, as directed by the city manager.

(g) To assist in the preparation of the annual budget and in the administration thereof, as required by the city manager.

(Ord. 541 § 1 (part); May 5, 1965)

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

(a) A quarterly, or more frequently as may be desired, statement of all receipts, disbursements and balances of the city.

(b) An annual statement and report of the financial condition of the city.

(c) Such other financial reports as may be required.

(Ord. 541 § 1 (part); May 5, 1965)

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

(Ord. 541 § 1 (part); May 5, 1965)

The department of finance shall be directed by the director of finance. With the approval of the city manager, the director of finance may delegate any of the powers and duties conferred upon him as such officer under this chapter to any other officer or employee of the city. The director of finance shall:

(a) Supervise the department of finance.

(b) Appoint, in accordance with required procedures, such subordinate employees as may be authorized by the city council.

(c) Cooperate with the city treasurer and other 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 practice.

(Ord. 541 § 1 (part); May 5, 1965)

Note: Former § 3.01.060, Bond for director, adopted by Ord. 541, was repealed by Ord. 1727, 4/28/2026.

In accordance with the provisions of Section 40805.5 of the Government Code of the state of California, the financial and accounting duties imposed upon the city clerk under Sections 40802 through 40805 of the Government Code are hereby transferred to the director of finance.

(Ord. 541 § 1 (part); May 5, 1965)