§ 8.04. Same; powers and duties.

The director of finance, under the supervision of the city manager, shall have authority and shall be responsible for the department of finance in order to discharge the following functions:

A.

Current expense estimates. [Reserved.]

B.

Capital estimates. [Reserved.]

C.

Disbursement and expenditures. Supervise and authorize the disbursement of all monies and have control over all expenditures to ensure that budget appropriations are not exceeded.

D.

Accounts and accounting. Maintain a general accounting system for the city government and each of its offices, departments and agencies; keep books for and exercise financial accounting control over each office, department and agency; keep separate accounts for the items of appropriation contained in the city budget, each of which accounts shall show the amount of the appropriation, the amounts paid thereon, the unpaid obligations against it and the unencumbered balance; and require reports of receipts and disbursements from each receiving and spending agency of the city government to be made daily or at such intervals as he may deem expedient.

E.

Monthly statement. [Reserved.]

F.

Annual statement and report. Prepare for the city manager, as of the end of each fiscal year, a complete financial statement and report.

G.

Certification of unencumbered balance. No appropriation shall be encumbered and no expenditure shall be made unless the director of finance shall certify that there is an unencumbered balance of appropriated and available funds.

(Acts 1980, Ch. 78, § 1; Acts 1982, Ch. 76, § 1)

(Acts 1980, Ch. 78, § 1; Acts 1982, Ch. 76, § 1)