West Covina Municipal Code § 2-182 Powers and duties

Footnotes:

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Cross reference— Purchases and sales, Ch. 2, Art. VII.

Pursuant to the provisions of section 37209 of the Government Code there is hereby created and established the office of chief finance officer, who shall be the director of finance of the city.

(Code 1960, § 2310)

There shall be and is hereby transferred to the office of the chief finance officer the duties imposed upon the city clerk by the provisions of article 1, chapter 2, title 4, division 3 of part 3 of the Government Code and particularly sections 40802 and 40805, inclusive, of such article 1 relating to the maintenance of records reflecting the financial condition of the city. The powers and duties of such office shall include the following:

(a) Administration. The administration of the financial affairs of the city, under the direction of the city manager;

(b) Budget. The compilation of the budget involving the estimated income and expenses of the city;

(c) Accounting system. The maintenance of a general accounting system for each of the offices, departments or agencies of the city;

(d) Disbursements and expenditures. The supervision and responsibility for the disbursement and control of the expenditures of all monies to the end that budget appropriations are not exceeded, the audit of all bills, invoices, payrolls, demands, or charges and the determination, with the advice of the city attorney when needed, of the regularity, legality and correctness of all claims, demands or charges;

(e) Financial reports. The preparation and presentation to the city council, through the city manager, of a monthly statement of receipts and disbursements of all funds, in sufficient detail to show the exact financial condition of the city and at the end of each fiscal year a summary statement of receipts and disbursements by departments and funds, including opening and closing fund balances in the treasury;

(f) Inventories. The supervision of the maintenance of current inventories of all city property by all departments of the city;

(g) Internal audit. The maintenance of an internal audit of all city income and revenues prescribing such receipt forms, procedures and methods as may be necessary to determine that all receipts are properly accounted for and transmitted to the city treasurer;

(h) Accounts receivable. The preparation and maintenance of accurate current records of all accounts receivable of the city based on pertinent data received from the respective departments of the city and the making of timely billings of all such accounts receivable;

(i) Investments. The chief financial officer also shall be responsible for the investment of surplus funds subject to the restrictions and requirements of applicable law;

(j) License collector. With his or her designees, the chief financial officer shall administer and enforce the provisions of chapter 5, articles III and IV and chapter 14, articles II, III, VIII, chapter 25, article II of this Code;

(k) Additional duties. The chief financial officer shall perform those financial duties not assigned by law to the city treasurer and other duties as may be delegated by the city council or city manager from time to time.

(Code 1960, § 2310; Ord. No. 1892, § 1, 11-25-91)

The chief finance officer shall execute forthwith a bond to the city, as required by the provisions of the Government Code, the condition of such bond being that he shall truly and faithfully perform all the duties required of him by the terms of this division and also such additional duties as may be imposed on him subsequent to the execution of the bond. The penal sum of the bond shall be the amount prescribed for the official bond of the city clerk, fixed by the city council upon the recommendation of the city attorney.

(Code 1960, § 2311)