Chapter 2.40 — DEPARTMENT OF FINANCE

There shall be a city department known as the department of finance, which shall carry out the functions set forth herein. The administrative officer of the department shall be known as the director of finance and shall be appointed by and serve at the pleasure of the city manager. In the absence of an appointment, the city manager shall serve as the director of finance. (1991 code § 2-22.1)

The director and department of finance shall have the following duties, responsibilities and functions:

• A. Maintenance and operation of the general accounting of the city and of each of the respective divisions and services of the city;

• B. Performance of all city accounting functions and duties, unless otherwise provided;

• C. Maintenance of all inventory records of municipal properties;

• D. Administration and implementation of the collection of taxes, licenses and permit fees levied by the city;

• E. Administration and implementation of all preparation, auditing, presenting and disbursing of claims and demands against the city, including payroll;

• F. Purchasing of all supplies, goods, wares, merchandise, equipment and materials required by the city;

• G. Assistance in preparation and administration of the city budget;

• H. Establishment in cooperation with the city treasurer and others of sufficient and satisfactory procedures and controls over municipal revenues and expenditures in all departments, divisions and services of the city in accordance with modern accounting practices; and

• I. The carrying out of all other duties, responsibilities and functions required by law of the director or the department of finance.

• (1991 code § 2-22.2)

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

• A. Quarterly, or more frequently as directed, preparation of a statement of all receipts, disbursements and balances of the city;

• B. An annual statement of report of the financial condition of the city; and

• C. Such other financial reports as the city council or city manager directs. (1991 code § 2-22.3)

The director of finance shall perform other additional duties and functions which the city council and city manager may prescribe. (1991 code § 2-22.4)

In accordance with Government Code sections 37209 and 40805.5, the financial and accounting duties imposed upon the city clerk by Government Code sections 40802 through 40805 are transferred to the director of finance.

(1991 code § 2-22.5)

With the consent of the city manager, the director of finance may appoint one or more deputy directors. Each deputy shall perform the duties prescribed by the director and the city manager. (1991 code § 2-22.6)

When the director enters upon his or her duties, he or she shall execute a bond to the city as required in Government Code sections37209 and 36518. The bonds shall conform to the provisions of the Government Code relating to bonds for public officers. The penal sum of the bond is fixed at $50,000.

(1991 code § 2-22.7)