§ 5.04. Director of finance; powers and duties.

The director of finance, under the supervision of the city manager, shall have charge of the administration of the financial affairs of the city and to that end he shall have authority and shall be responsible for the department of finance in order to discharge the following functions:

(a)

Compile the current expense estimates for the budget for the city manager.

(b)

Compile the capital estimates for the budget for the city manager.

(c)

Supervise and authorize the disbursement of all moneys and have control over all expenditures to ensure that budget appropriations are not exceeded. This subsection shall not apply to the administration of school funds.

(d)

Maintain a general accounting system for the city government and each of its offices, departments and agencies; keep books for and exercise financial and budgetary 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 therefrom, 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. This subsection shall not apply to the administration of school funds.

(e)

Submit to the council through the city manager a monthly statement of all receipts, disbursements and encumbrances of funds in sufficient detail to show the exact financial condition of the city.

(f)

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

(g)

Supervise and be responsible for the purchase, storage and distribution of all supplies, materials, equipment and other articles used by any office, department or agency of the city government.

(h)

Approve all proposed expenditures. 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.

(i)

Exercise all the powers conferred and perform all the duties imposed by law upon commissioners of the revenue.

(j)

Exercise all the powers conferred and perform all the duties imposed by law upon city treasurers.

(k)

Collect all taxes, special assessments, license fees and other revenues of the city or for whose collection the city is responsible and receive all deposits and all other money receivable by the city from whatever source.

(l)

Exercise all the powers conferred and perform all the duties otherwise imposed by law upon city collectors or similar officers.

(m)

Exercise such other functions as may be provided by ordinance. (Acts 1973, ch. 258, Sec 1; Acts 1981, ch. 512, Sec 1)