Division 5 — DIRECTOR OF FINANCE

SEC. 2-175. CREATION.

There shall be a finance department, headed by a director of finance who shall supervise such employees as are necessary to carry out the functions and duties of the department.

(Ord. No. 2643)

SEC. 2-175.5. CHIEF FINANCIAL OFFICER.

Effective April 14, 2008, all references to the classification of director of finance, finance and management services director, or finance director in the city code, and any in city resolutions, agreements, contracts, rules, regulations or procedures shall incorporate the classification and/or working title of chief financial officer.

(Ord. No. 2772)

SEC. 2-176. FINANCIAL AND ACCOUNTING DUTIES.

(A) Pursuant to Cal. Gov't Code Section 37209, the duties imposed on the city clerk by Chapter 4, Part 2, Division 3, Title 4 of the Cal. Gov't Code are transferred to the director of finance.

(B) Pursuant to Cal. Gov't Code Section 40805.5, the financial and accounting duties imposed on the city clerk by Cal. Gov't Code Sections 40802 through 40805 are transferred to the director of finance.

(C) Pursuant to Cal. Gov't Code Section 34004, the duties imposed on the city treasurer by Cal. Gov't Code Section 41004 are transferred to the director of finance.

(D) The powers and duties of the director of finance include centralizing fiscal and accounting duties; controlling inventory; financial reporting; and assisting in budgeting.

(E) The director of finance shall promote, secure and preserve the financial and property interests of the city.

(F) The city manager may assign to the director of finance additional powers and duties not set forth herein.

(Ord. No. 2643, 2804)

SEC. 2-177. BOND.

The chief financial officer shall file with the city clerk a bond covering the faithful performance of the chief financial officer’s duties, in the penal sum of not less than $20,000. The bond shall conform to the provisions of Chapter 3, Division 4, Title 1 of the Cal. Gov’t Code. The premium on the bond shall be paid by the city.

(Ord. No. 2643, 3031)

SEC. 2-178. FISCAL YEAR.

The fiscal year of the city shall begin on the first day of July and end on the last day of June of each calendar year.

(Ord. No. 2643)

SEC. 2-179. BUDGET.

(A) Before the beginning of each fiscal year for which the city council has not adopted a budget, the city manager shall submit to the city council a proposed operations and capital budget for the following fiscal year or for more than one of the following fiscal years.

(B) At a minimum, the proposed budget shall include:

(1) An itemized statement of estimated revenues from all sources for the year.

(2) An itemized statement of proposed expenditures for each department and division.

(3) A statement of the amount required for the payment of interest, amortization and redemption charges on the debt of the city.

(4) Provision for contingent expense.

(5) A general budget summary.

(6) A budget statement outlining the proposed financial plan for the year.

(7) The appropriations limit and the total annual appropriations subject to limitation as determined pursuant to Division 9 of Title 1 of the Cal. Gov't Code, commencing with Section 7900.

(C) The city council shall hold a public hearing on the proposed budget, at which all interested persons may be heard. At the conclusion of the public hearing, the city council may make changes to the proposed budget.

(D) The city council shall adopt a budget for the following fiscal year or for more than one of the following fiscal years. If the budget is not adopted on or before the beginning of such fiscal year, the proposed budget shall become effective without action by the city council.

(E) The city council may revise at any time an adopted budget or a proposed budget that became effective without action by the city council.

(Ord. No. 2643)

SEC. 2-180. AUDIT.

After the end of each fiscal year, the chief financial officer shall cause an audit of the city's financial reports for the previous fiscal year to be prepared promptly by a certified public accountant. Within a reasonable time, the chief financial officer shall present the audit to the city council at a public meeting.

(Ord. No. 2643, 3031)

SEC. 2-181. TORT CLAIMS.

Demands against the city, its officers or employees, for money or damages are governed by the Cal. Gov't Code, except as provided therein, or by other statutes, ordinances or regulations expressly applicable thereto.

(`64 Code, Sec. 2-87) (Ord. No. 801)

SEC. 2-182. CLAIMS FOR REFUND OF FEES AND CHARGES.

(A) If the procedure for refund of a fee or charge collected by the city is not specifically otherwise provided for in this code or in the ordinance or resolution imposing the fee or charge, a claim for refund of a fee or charge shall not be allowed unless the claim is filed with, and in the manner and form prescribed by, the department that originally collected the fee.

(B) The department director or designee may authorize payment of a claim for refund of a fee or charge if the department director or designee determines that the fee or charge was overpaid or that the service, license or permit for which the fee or charge was paid was not received or used.

(C) A refund shall not exceed the amount of overpayment or unearned fee or charge actually paid by the claimant.

(`64 Code, Sec. 2-87.1) (Ord. No. 1378, 2440, 3031)

SEC. 2-183. CLAIMS FOR REFUND OF TAXES, ASSESSMENTS AND UTILITY FEES.

(A) The provisions of this section are enacted pursuant to Cal. Gov't Code, Section 935 and shall apply to all claims presented to the city for refund of taxes, assessments or utility fees levied or imposed by the city. For purposes of this section, "utility fees" shall mean fees for water services, wastewater services or solid waste collection services.

(B) A claim for refund shall be in writing, signed under penalty of perjury by the claimant or the claimant's guardian, executor, conservator or administrator and shall be filed with the City Clerk no later than one year after the date the claimant paid the taxes, assessments or utility fees of which refund is requested.

(C) A claim shall include the name and address of the claimant or the name and address of the claimant's guardian, executor conservator or administrator; the facts and reason on which the claim is based; the date and method of payment of the taxes, assessments or utility fees of which refund is requested; and the name and title of the person to whom such payment was made.

(D) No claim may be filed on behalf of a class of claimants.

(E) No suit for refund of taxes, assessments or utility fees shall be filed unless a claim has been filed and rejected in accordance with this section. Any such suit shall be commenced within six months from and after the date on which the city council rejects the claim. No recovery shall be allowed in any such suit on any ground not specified in the claim.

(F) Prior to filing a claim pursuant to this section any party seeking a refund or adjustment of utility fees that does not exceed $1,000 shall file for review of the dispute utilizing the administrative appeal process adopted by City Council resolution.

(`64 Code, Sec. 2-87.2) (Ord. No. 2440; Ord. No. 2930)

SEC. 2-184. PROCEDURE FOR PAYMENT OF DEMANDS, WARRANTS AND CHECKS.

(A) The finance director shall prepare a written form of demand and proposed check for each approved invoice and claim. Supporting documents such as the purchase order, and invoice or claim for payment shall be attached thereto. Demands shall be individually audited by the finance director or designee, who shall certify as to the accuracy of each demand and the availability of funds for payment thereof. Such demands may be in the form of check-warrants and when approved by all officers as required by this code, shall be delivered to the assistant city treasurer. The assistant city treasurer shall subscribe a direction to the depository of funds to pay the funds to the order of the payee, which action shall convert the warrant, or demand, to a bona fide check.

(B) The provisions of subsection (A) shall be deemed to transfer the duties prescribed in Cal. Gov’t Code, Section 41003 to the assistant city treasurer.

(C) Cal. Gov’t Code, Section 37203 expressly authorizes the city council to designate the persons who may sign warrants and checks. The city council provided this authorization pursuant to Resolution 15,784, as that resolution may be amended or renumbered from time to time.

(`64 Code, Sec. 2-88) (Ord. No. 801, 2977, 3031, 3052)

SEC. 2-185. PRESENTATION OF DEMANDS; APPROVAL.

(A) All demands against the city shall, before being paid, be presented to and approved by the proper officer.

(B) Demands for which no appropriation has been made shall be presented to the city council; and all other demands shall be presented to the city manager; provided, that any person dissatisfied with the refusal of the city manager to approve any demand, in whole or in part, may present the same to the city council, and the approval of such demand by the city council shall have the same effect as its approval by the city manager.

(`64 Code, Sec. 2-89) (Ord. No. 801)

SEC. 2-186. APPROVAL OF WARRANTS BY DIRECTOR OF FINANCE; REGISTERED WARRANTS; PAYMENT OF BONDS AND COUPONS.

(A) All demands approved by the proper board, commission or officers shall be presented to the city's chief financial officer, who shall examine the same; and if the amount thereof is legally due and there remains on the books an unexhausted balance or an appropriation against which the same may be charged, the chief financial officer shall approve such demand and draw and sign the warrant on the city treasury therefor, payable out of the proper fund.

(B) (1) Objections of the chief financial officer to any demand may be overruled by the city council, and the chief financial officer shall thereupon draw the warrant as directed by the city council.

(2) Such warrants, when presented to the assistant city treasurer, shall be paid by the finance director out of the fund therein designated if there be sufficient

money in such fund for that purpose.

(3) A warrant not paid for lack of funds shall be registered, and all registered warrants shall be paid in the order of registration when funds are available therefor.

(C) The chief financial officer shall draw warrants for payment of municipal or other bonds payable out of funds in the treasury upon presentation and surrender of the proper bonds and coupons, without approval of any body or officer.

(`64 Code, Sec. 2-90) (Ord. No. 801, 2977, 3031, 3052)

SEC. 2-187. PAYROLL FUNCTIONS MANAGED BY DIRECTOR OF HUMAN RESOURCES.

Notwithstanding any language in this division 5 to the contrary, the payroll functions of the City of Oxnard shall be delegated to and managed by the director of human resources. The budget and the general accounting divisions of the finance department will continue to have ‘read-only access’ to the payroll database and reports.

(Ord. No. 2977)