Rialto Municipal Code Ch. 2.30 Finance Department

There is created and established a city finance department.

(Ord. 1304 § 1 (part), 2000)

The finance department is a department within the framework of the city's administrative organization and is governed by state and federal laws pertaining thereto and the ordinances, policies and procedures established by the city council. The department is divided into divisions concerning city business relative to budget and accounting, payroll and financial reporting.

(Ord. 1304 § 1 (part), 2000)

There is a chief financial officer who is, subject to the general supervision of the city administrator and with the approval of the city council, solely responsible for the management and conduct of the department.

(Ord. 1304 § 1 (part), 2000)

In addition to the chief financial officer, the finance department consists of such other personnel as the city council may from time to time prescribe.

(Ord. 1304 § 1 (part), 2000)

The chief financial officer is, subject to the general supervision of the city administrator or other person designated by the city council, and with the approval of the city council, solely responsible for the management and conduct of the department of finance, and for the coordination and supervision of all accounting record keeping activities in all other departments of the city. He/she prescribes all accounting procedures, records, and financial systems to be used in all departments and publishes them in the form of an accounting manual. The chief financial officer has the power to, and is required to:

A. Supervise and be responsible for the disbursement of all monies and have control over all expenditures to ensure that budget appropriations are not exceeded;

B. Supervise a system of internal financial and budgetary controls;

C. Establishing of forms, equipment and procedures to provide for the recording and control of cash receipts;

D. Settle claims, demands or other charges, including the issuing of warrants therefor;

E. Maintain general and cost accounting systems for the city government and each of its offices, departments and other agencies, keep separate accounts for the items of appropriation contained in the budget, each of which accounts show the amount of appropriations, the amounts paid therefor, the unpaid obligations against it and the unencumbered balance;

F. Maintain detailed subsidiary records controlled by general ledger accounts on all amounts due the city and all deposit or trust amounts due from or refundable by the city, reconcile all receivables and trust payable subsidiary ledges to the controlling accounts periodically but at least monthly;

G. Submit to the city council through the city administrator a monthly statement of all receipts and disbursements and other financial data in sufficient detail to show the financial condition of the city; submit similarly at the end of the year a complete financial statement and report;

H. Process the city's payroll on a bi-weekly basis;

I. Administer all city-contracted employee benefits;

J. Exercise all powers and duties that are now, or may hereafter be imposed by law or by the city council;

K. Perform such other functions as may be assigned by the city administrator or prescribed by the city council or by applicable federal or state laws.

(Ord. 1304 § 1 (part), 2000)