Walnut Municipal Code Ch. 1.16 Finance

To comply with the provisions of Article 5, Chapter 1, Division 1 of the Streets and Highways Code there is hereby created in the City Treasury a special fund to be known as the "special gas tax street improvement fund." The City shall establish such other special funds and maintain such funds as required by applicable Federal, State or local laws.

A. Accumulation of Funds. All money received by the City from the State under the provisions of the Streets and Highways Code for the acquisition of real property or interests therein for, or construction, maintenance or improvement of streets or highways other than State highways shall be paid into the special gas tax street improvement fund.

B. Expenditures. All money in the special gas tax street improvement fund shall be expended exclusively for the purposes authorized by, and subject to all of the provisions of Article 5, Chapter 1, Division 1 of the Streets and Highways Code.

(Ord. 19-08, § 1)

A. Presentment by City Officer—Opposing Before City Council. No City officer shall, except for his or her own service, present any claim or demand for allowance against the City, or in any way, except in the discharge of his or her official duty, advocate the relief asked in the claim or demand made by any other person. Any person may appear before the City Council and oppose the allowance of any claim or demand made against the City.

B. Demands or Invoices. Demands and invoices for goods or services pursuant to a contract or purchase order shall be approved or rejected by the City Council in conformity with the procedure set forth in this subsection.

1. Demands and invoices shall be audited and approved by the Director of Finance and the City Manager in accordance with this chapter prior to presentment to the City Council.

2. The Director of Finance shall prepare a register of such audited demands or invoices submitted to the City Council for approval or rejection with an attached affidavit by the Director of Finance certifying to the accuracy of the demands or invoices and the availability of the funds for the payment thereof.

C. Claims Other Than Demands or Invoices. Except as otherwise provided by law, all claims for money or damages arising out of tort and all claims not founded upon contract shall be processed in accordance with this subsection.

1. Itemization Required. The City Council shall not hear or consider or allow or approve any claim against the City, other than demands or invoices as set forth in subsection B of this section, unless the same is itemized giving names, dates and particular services rendered, character of process served and upon whom, distance traveled, character of work done, and number of days engaged, materials and supplies furnished, when and to whom, and in what quantity furnished, the price therefor, any other pertinent details as the case may be. Salaries and wages of officers and employees of the City shall not be considered to be claims or demands against the City and may, but need not be, presented to the City in accordance with the provisions of this section.

2. Presenting and Filing Claims Generally. Except as otherwise provided by law, all claims for money or damages arising out of tort and all claims not founded upon contract shall include the names and addresses of the claimant and the person to whom notices are to be sent, a statement of the date, place, and other circumstances of the occurrence or transaction, a description of the indebtedness, obligation, injury, damage, or loss incurred (as far as they are known when the claim is presented), the name of the public employee who caused the injury (if known), and the amount claimed. The claim shall be presented not later than six months after the accrual of the cause of action. All other claims shall be presented in writing to and filed with the City Clerk within one year after the claim accrued. Unless so presented and filed, no such claim shall be approved, allowed or paid, and the City shall not be liable upon any suit or action based upon any such claim which is not filed in the form and within the time herein provided.

3. When Suit May Be Brought. Any claim against the City or against any City officer in his or her official capacity, payable out of any City fund or any fund under control of the City Treasurer, shall be filed and presented to the City Council as herein provided before any suit may be brought thereon. No suit may be brought on any claim until it has been rejected in whole or in part. If the City Council refuses or neglects to allow or reject a claim within 45 days after it is filed with the City Clerk, the claimant may treat such refusal or neglect as final action and rejection of the claim.

4. Disposition of Claim by City Council. The City Council may by resolution delegate the authority to review and process claims consistent with state law. Unless otherwise provided by resolution, if the City Council finds that any claim is not a proper charge against the City, it shall be rejected by resolution or minute action, and the fact of rejection shall be plainly endorsed upon the claim by the City Clerk or authorized representative. If any claim is determined to be a proper charge against the City, the same shall be allowed only by resolution setting forth as to each claim the name of the claimant, a brief statement of the claim and the amount allowed. Any claim may be allowed in part and rejected in part by the City Council.

5. Endorsement of Approved Claims by City Clerk. If any claim or demand is approved and allowed by the City Council, the City Clerk shall endorse upon each of the duplicate copies thereof the words, "Allowed by the City Council of the City of Walnut," together with the resolution number allowing the same and for what amount and from what fund, and the City Clerk shall attest the same with his or her signature.

(Ord. 19-08, § 1)

A. Audit—Drawing Warrants. All demands and claims shall be submitted to the Director of Finance and City Manager for audit and approval prior to presentment to the City Council. Such audited demands and claims may be submitted separately or a register of audited demands may be submitted to the City Council for approval or rejection and shall have attached thereto the affidavit of the Director of Finance certifying as to the accuracy of the demands and the availability of funds for payment thereof. If any demand or claim is approved and allowed by the City Council, the City Manager shall draw a warrant upon the City Treasury for the same, which warrant shall be countersigned by the City Treasurer or authorized representative, and shall specify for what purpose the same is drawn and out of what fund it is to be paid.

B. Warrants and checks for utilities, credit cards, and special events drawn in payment of demands certified or approved by the City Manager or authorized representative, and City Treasurer or authorized representative, as conforming to a budget approved by ordinance or resolution of the City Council need not be approved by the City Council prior to payment. Said warrants and checks shall be presented to the City Council for ratification and approval at the first meeting after delivery of the warrants or checks.

C. Sufficient Money to Be in Treasury. Except as otherwise provided in this section, no warrant shall be drawn or evidence of indebtedness issued unless there be at the time sufficient money in the treasury legally applicable to the payment of the same.

D. Acceptance and Payment. Upon presentation of the warrant, properly executed and endorsed, the City Treasurer shall pay the same out of the funds in the City Treasury properly applicable to that purpose.

E. Disapproval for Want of Funds. When a claim or demand is not approved for want of funds and its amount does not exceed the income and revenue for the year in which the indebtedness was incurred, the City Treasurer shall endorse on it: "Not approved for want of funds," with the date of presentation and his or her signature.

F. Registration of Demands Unpaid for Lack of Funds—Interest on Unpaid Claims or Demands. The City Treasurer shall number the endorsement, register the claim or demand in his or her records and deliver it to the claimant, or his or her order. From delivery the claim or demand bears interest at six percent a year. Claims or demands shall be paid in the order they are registered.

(Ord. 19-08, § 1)