Willows Municipal Code Ch. 2.20 Finance Office

There is established a finance office to be supervised by the director of finance.

(Prior code § 6-26; Ord. 417 § 1, 6-28-1965)

The director of finance shall be the city manager or such personnel to whom he may assign and delegate the duties and responsibilities of said office.

(Prior code § 6-27; Ord. 417 § 2, 6-28-1965)

In accordance with the provisions of Sections 37209 and 40805.5 of the State Government Code, the fiscal and accounting duties imposed upon the city clerk are transferred to the director of finance.

(Prior code § 6-28; Ord. 417 § 5, 6-28-1965)

The director of finance shall be responsible for those duties imposed upon the city clerk by Sections 37201 through 37208 and 40802 of the State Government Code.

(Prior code § 6-29; Ord. 417 § 3, 6-28-1965)

The director of finance shall further be vested and charged with the following duties and responsibilities:

(1) To develop, maintain and operate the general accounting system of the city.

(2) To perform such accounting functions in accordance with modern accounting practices.

(3) To direct the preparation, auditing, and disbursement of claims and demands against the city, including payrolls.

(4) To devise and maintain adequate billing and collection procedures for all accounts receivable.

(5) To assume and perform all functions and duties relating to the collection and disbursement of all taxes, revenues, fees, fines, receipts and other moneys derived by the city in the conduct of its business.

(6) To purchase, or direct the purchasing of, all supplies, services, goods, wares, merchandise, equipment and material which may be required by the city, in accordance with the city purchasing regulations.

(7) To keep and maintain inventory records of all municipal properties.

(8) To prepare the annual budget for the approval of the city council and to maintain budgetary control on the final budget as adopted by the city council.

(9) To present to the city council reports in sufficient detail to describe the financial condition of the city, such reports shall relate to receipts, disbursements, and cash balance of the city funds on a quarterly basis or more frequently as may be desired.

(Prior code § 6-30; Ord. 417 § 4, 6-28-1965)

In the payment of claims and demands against the city, warrants and checks shall be drawn as follows:

(1) The mayor's signature shall be affixed to each warrant or check by rubber stamp or other mechanical device.

(2) The director of finance shall countersign each warrant or check by manual signature.

(Prior code § 6-31; Ord. 417 § 6, 6-28-1965)

To comply with the provisions of Section 180 and following, and in particular Section 2113, of the State Streets and Highways Code, there is created in the city treasury a special fund to be known as the special gas tax street improvement fund.

(Prior code § 6-32; Code 1959 § 2.19)

All moneys received by the city from the state under the provisions of the State Streets and Highways Code for the acquisition of real property or interests therein, or the construction, maintenance or improvement of streets or highways other than state highways, shall be paid into the fund created by WMC § 2.20.070.

(Prior code § 6-33; Code 1959 § 2.20)

All moneys in the special gas tax street improvement fund shall be expended exclusively for the purposes authorized by and subject to all the provisions of Section 180 and following of the State Streets and Highways Code.

(Prior code § 6-34; Code 1959 § 2.21)