[Adopted as §§ 2-80 through 2-94 of the 1965 Code]
A. 
The City Auditing Department shall be in the charge of the City Auditor. The Mayor shall appoint an Auditor of Accounts in accordance with civil service laws.
B. 
There shall be a Deputy City Auditor who shall have a bachelor’s degree in either financing or accounting or, such experience, as in the judgment of the Auditor, provides equivalent knowledge and skill.
[Added 6-21-1988 by Ord. No. 206-88; amended 2-15-2011 by Ord. No. 034-2011]
C. 
During the absence of the City Auditor, the Deputy Auditor shall have charge of the Auditing Department, and during any such absence, the Deputy Auditor shall serve as Acting City Auditor. The Deputy Auditor shall begin his or her office at Grade 12 and at any Step 1 through 8 depending on his or her background and experience as determined by the Mayor.
[Added 2-15-2011 by Ord. No. 034-2011; amended 6-3-2014 by Ord. No. 100-2014]
[Amended 5-13-2008 by Ord. No. 086-08; 6-3-2014 by Ord. No. 100-2014]
A. 
The City Auditor shall examine all books and accounts of all the officers, boards, persons and committees entrusted with the receipt, custody and expenditure of money and all the original bills and vouchers upon which money has been or may be paid from the City treasury. He or she shall approve all bills or payrolls of the departments before they are paid by the Treasurer. He or she shall have free access to such books, accounts, bills and vouchers for purposes of examination.
B. 
He or she shall keep an account with the Treasurer in such manner and detail that the financial condition of the City may be shown at any time by his or her books. He or she shall keep a record of all funded and temporary loans, the rate of interest thereof and the time when the principal and interest are payable. He or she shall have control of and general supervision over the accounts of the various City departments.
C. 
The Auditor shall by virtue of his or her office also serve in the Department of Finance and Administration.
[Amended 6-3-2014 by Ord. No. 100-2014]
The City Auditor shall, at the close of each financial year, report in writing to the Mayor the expenditures and receipts during such year, giving in detail the amount of the appropriations and expenditures and the receipts from such source of income; and the whole shall be arranged so as to show, as nearly as practicable, the expenses of maintaining each department. He or she shall include in such report a statement of the funded and temporary loans, the rate of interest thereon and when payable and shall exhibit all the liabilities and assets as shown on the books in his or her office at the close of the financial year.
The City Auditor shall annually, at the close of the financial year, examine and audit the accounts of any department, board, employee or officer who may receive money on behalf of the City for such year, and for that purpose shall have access to all books and vouchers in its possession or in that of any other officer in the City relating thereto and shall make a report thereof to the Mayor.
[Amended 10-19-1982 by Ord. No. 332-82; 6-3-2014 by Ord. No. 100-2014; 3-3-2016 by Ord. No. 27-2016]
The City Auditor shall act as Clerk of the Finance Committee of the Council. He or she shall receive all accounts, claims, bills and payrolls which have been approved and certified by the several boards and officers and the signature of the Finance Committee Chair and in his/her absence the City Council President has signing authority, and in his/her absence a member of the Finance Committee has signing authority, and after carefully examining them and if they are correct, approved, certified and authorized, he or she shall number and record the same.
[Amended 6-3-2014 by Ord. No. 100-2014]
After numbering and recording the accounts, claims and bills, the City Auditor shall prepare a warrant thereof, and after certifying his or her approval thereon, he or she shall then present the same to the Mayor for his or her approval.
Whenever a written contract is made for work to be done or articles and materials to be furnished the City, a duplicate copy thereof shall be deposited with the City Auditor upon its execution and before any payment shall be made thereon, to the end that the City Auditor may see that the payments are made in accordance with the terms of the contract.
[Amended 6-3-2014 by Ord. No. 100-2014]
The City Auditor, whenever a claim against the City is allowed by the Council, shall charge the same to the proper appropriation and make his or her draft upon the City Treasurer in favor of such person or order, which draft shall state to what appropriation the City Auditor has charged such draft.
The City Auditor is directed to draw warrants upon the City Treasurer for the payment of any final judgment of court or any amount determined upon adjustment by the Council.
A. 
The City Auditor shall keep his or her accounts in such form and in such detail as may be necessary to a clear exhibit of all expenditures and receipts. He or she shall credit each City account with its appropriation for the financial year and charge against the same the expenditures as they shall from time to time be allowed.
[Amended 6-3-2014 by Ord. No. 100-2014]
B. 
The books kept by the City Auditor shall be in double entry with monthly trial balances of the ledger accounts.
The City Auditor shall, once in each month, prepare a statement and furnish the Mayor, each member of the Council and each board and officer having charge of the expenditure of any appropriation with a printed copy thereof showing the condition of each City account, giving the amount of the appropriation, expenditures and unexpended balance under the same.
A. 
All bills against the City shall be certified as correct by the several officers or committees contracting the same and shall be delivered to the proper office or department on or before the fifth day of each month.
B. 
Such bills shall be in the hands of the City Auditor on or before the 10th day of the month. Separate bills shall be made for each account or department.
C. 
Bills, when approved and allowed, are payable on the 20th day of the month at the City Treasurer's office.
[Amended 6-3-2014 by Ord. No. 100-2014]
The City Auditor shall receive and file such duplicate copies of bids as are filed with his or her office and shall, upon request, advise the board or department advertising for such bids of the names of the bidders who have filed bids with his or her office. He or she shall retain such duplicate bids for a period of at least 30 days after the delivery to his or her office of a copy of the written contract with the successful bidder.