Rialto Municipal Code Ch. 3.20 Financial Procedures

Footnotes:

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For administrative services department, see Ch. 2.32, this code. For certain funds, see Ch. 3.24, this code.

A. Authority and Types. All disbursements except petty cash are made on warrants. A combined demand-warrant is employed and signed by use of check signature plates to imprint signatures of any two of the following: The city treasurer, city administrator, and the mayor, or if the mayor is unavailable, the mayor pro tem, and, if both the mayor and mayor pro tem are unavailable, any combination of two council-members. The warrants shall be drawn on the City of Rialto bank account.

Warrants shall be of four types:

1. General;

2. Payroll;

3. Return of deposit;

4. Such other warrants as may be necessary for expenditures from certain restricted and special accounts.

All warrants issued must be properly documented. No warrants shall be made payable to "bearer" or "cash."

All warrants appear on the warrant registers in numerical sequence. Voided or canceled warrants are so indicated on the registers and are properly defaced. There may be three separate warrant registers to cover the different types of warrants.

B. Process. Warrants may be issued by the chief financial officer on a weekly basis for demands which are accompanied by supporting documents. Such disbursements shall only be for items which have followed the procurement procedures prescribed by this code and for which funds have been appropriated by the city council. Warrant registers for these disbursed items shall be submitted to the city council for ratification at the next regularly scheduled council meeting after the issuance thereof.

C. Exception. Exception to the procedure under Section 3.20.010(B) is in the case of payroll warrants, which shall be approved by the city council in the same manner as provided above, but after the warrants have been signed by the chief financial officer and issued. This subsequent approval by the city council of payroll warrants should be accomplished at the next subsequent council meeting after the issuance thereof.

(Ord. 1304 § 4, 2000; Ord. 1234 (part), 1995: Ord. 1072 § 1, 1989; 1965 code Title VI, Ch. 2, § 1)

(Ord. No. 1551, § 2, 9-9-14; Ord. No. 1561, § 2, 8-11-15)

The chief financial officer is responsible for the preparation of the city's payroll. Time reports of all city employees are submitted to the chief financial officer from each department head and carry his/her signature. Distribution of payroll checks is made by the department heads.

(Ord. 1304 § 4, 2000; Ord. 1234 (part), 1995: 1965 code Title VI, Ch. 2, § 2)

The basis of accounting is in conformity with generally accepted principles of municipal accounting.

(1965 code Title VI, Ch. 2, § 4)

An audit of the accounts and records is made annually by a certified public accountant.

(1965 code Title VI, Ch. 2, § 5)

All collections of cash are the responsibility of the city treasurer, who outlines the procedures pertaining to the physical aspects of the receipt, deposit and safekeeping of all moneys. Receipts are issued for all collections in a form as prescribed by the director of finance and suitable to the nature of the collection. Cash is deposited daily in the amount of the day's receipts. A summary of the day's cash collections is prepared by fund and source and submitted to the chief financial officer along with duplicate copies of the receipts issued or other supporting evidence. Cash on the premises shall be safeguarded through the use of locked cash drawers, safes, or other protective devices. Persons having access to cash shall be kept to a minimum and adequately bonded.

(Ord. 1304 § 4, 2000; Ord. 1234 (part), 1995: 1965 code Title VI, Ch. 2, § 7)

Pursuant to California Government Code Section 935, claims against a local public entity for money or damages which are excepted by California Government Code Section 905, and which are not governed by another statutes or regulations expressly relating thereto, shall be governed by the procedures set forth by an ordinance adopted by a local public entity. Pursuant to the authority granted by Section 935, the city council adopts the following procedure for such claims:

A. There shall be presented to the chief financial officer, as a prerequisite to any suit or legal action against the City of Rialto for any and all claims for money or damages which are listed as exceptions in Section 905, a claim substantiated on a form supplied by the chief financial officer or reasonable facsimile thereof, and filed with the chief financial officer.

B. Those claims required by subsection A of this section shall be presented to the city council by the chief financial officer in accordance with and in the manner provided by in Part 3 (commencing with Section 900) of Division 3.6 of Title 1 of the California Government Code.

C. No suit for money or damages may be brought against the City of Rialto on a cause of action for which a claim is required to be presented under this section until a written claim therefor has been presented to the city council and has been acted upon or has been deemed rejected, in accordance with the procedures prescribed by subsections A, B and C of this section.

(Ord. 1304 § 4, 2000; Ord. 1234 (part), 1995)