There shall be a department of finance, the head of which shall be the director of finance, who shall be appointed by the city manager.
(Ordinance 2022-090, ex. B, adopted 12/12/2022)
The director of finance shall have the proper knowledge of municipal accounting and taxation and sufficient experience in budgeting and financial control to properly perform the duties of the office.
(Ordinance 2022-090, ex. B, adopted 12/12/2022)
Under the direction of the city manager, the director of finance shall have charge of the administration of the financial affairs of the city and to that end he or she shall have authority and shall be required to:
(1) 
Supervise and be responsible for the disbursement of all moneys and have control over all expenditures to ensure that budget appropriations are not exceeded;
(2) 
Maintain a general accounting system for the city government and each of its offices, departments and agencies; keep books for and exercise financial 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; 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 or she may deem expedient;
(3) 
Submit to the council through the city manager a monthly statement of all receipts and disbursements in sufficient detail to show the exact financial condition of the city;
(4) 
Prepare, as of the end of each fiscal year, a complete financial statement and report;
(5) 
Supervise and be responsible for special assessments as may be required by law;
(6) 
Collect all taxes, special assessments, license fees and other revenues of the city or for whose collection the city is responsible and receive all moneys receivable by the city from the state or federal government, or from any court, or from any office, department or agency of the city;
(7) 
Have custody of all public funds belonging to or under the control of the city, or any office, department or agency of the city government, and deposit all funds coming into his or her hands in such depository or depositories as may be designated by the city council, subject to the requirements of law in force from time to time as to the furnishing of bonds or the deposit of securities and the payment of interest on deposits. All such interest shall be the property of the city and shall be accounted for and credited to the proper account;
(8) 
Have custody of all investments and invested funds of the city government, or in possession of such government in a fiduciary capacity, and have the safekeeping of all bonds and notes of the city and the receipt and delivery of city bonds and notes for transfer, registration or exchange;
(9) 
Approve all proposed expenditures; unless he shall certify that there is an unencumbered balance of appropriation and available funds, no expenditure shall be made.
(Ordinance 2022-090, ex. B, adopted 12/12/2022)
The city manager may at any time transfer any unencumbered appropriation balance or portion thereof between general classifications of expenditures within an office, department or agency. At the request of the city manager, the council may, by resolution, transfer any unencumbered appropriation balance or portion thereof from one office, department or agency to another.
(Resolution 2007-055 adopted 5/21/07, Prop. 39; Ordinance 2022-090, ex. B, adopted 12/12/2022)
The director of finance shall have power and shall be required to:
(1) 
Prescribe the forms of receipts, vouchers, bills or claims to be used by all the offices, departments and agencies of the city government;
(2) 
Examine and approve all contracts, orders and other documents by which the city government incurs financial obligations, having previously ascertained that moneys have been appropriated and allotted and will be available when the obligations shall become due and payable;
(3) 
Audit and approve before payment all bills, invoices, payrolls and other evidences of claims, demands or charges against the city government and with the advice of the city attorney determine the regularity, legality and correctness of such claims, demands or charges;
(4) 
Inspect and audit any accounts or records of financial transactions which may be maintained in any office, department or agency of the city government apart from or subsidiary to the accounts kept in his office.
(Ordinance 2022-090, ex. B, adopted 12/12/2022)
All appropriations shall lapse at the end of the fiscal year to the extent that they shall not have been expended or lawfully encumbered.
(Ordinance 2022-090, ex. B, adopted 12/12/2022)
All fees received by any officer or employee shall belong to the city government and shall be paid to the department of finance at such times as required by the director of finance.
(Ordinance 2022-090, ex. B, adopted 12/12/2022)
The city may sell or contract for the sale of real or personal property only in a manner authorized by state law and under terms that will ensure open competition. The city council may prescribe rules and regulations to ensure that no person shall have a superior or unfair advantage to acquire such property.
(Resolution 2007-055 adopted 5/21/07, Prop. 40; Ordinance 2022-090, ex. B, adopted 12/12/2022)
The director of finance shall have authority to make expenditures without approval of the city council for budgeted items not exceeding a maximum account established by resolution of the city council. Any expenditure involving more than that maximum amount must be expressly approved in advance by the city council. All contracts and purchases by the city and any alterations thereto may be made only in strict compliance with the procedures and requirements established by state law. The city council shall have the right to reject any and all bids.
(Resolution 2007-055 adopted 5/21/07, Props. 41, 42; Ordinance 2022-090, ex. B, adopted 12/12/2022)
All city improvements shall be accomplished pursuant to contract awarded in strict compliance with the procedures and requirements established by state law. The city council shall have the right to reject any and all bids. Alterations in any contract may be made when authorized by the council upon the written recommendation of the city manager when and only when such alterations are accomplished in compliance with the requirements established by state law for change orders to such contracts.
(Resolution 2007-055 adopted 5/21/07, Props. 43, 44; Ordinance 2022-090, ex. B, adopted 12/12/2022)
All checks, vouchers or warrants for the withdrawal of money from the city depository shall be signed by the director of finance, or his or her deputy, and countersigned by the city manager. The city council may appoint one or more city officers who shall be authorized to sign or countersign in addition to or in the absence of the director of finance, his or her deputy, or the city manager.
(Resolution 2007-055 adopted 5/21/07, Prop. 45; Ordinance 2022-090, ex. B, adopted 12/12/2022)
All purchases made shall be pursuant to a written requisition from the head of the office, department or agency whose appropriation will be charged, and no contract or order shall be issued to any seller unless and until the director of finance certifies that there is to the credit of such office, department or agency a sufficient unencumbered appropriation balance to pay for the supplies, materials, equipment or contractual services for which the contract or order is to be issued.
(Ordinance 2022-090, ex. B, adopted 12/12/2022)
In any fiscal year, in anticipation of the collection of the property tax for such year, whether levied or to be levied in such year, the council may by resolution authorize the borrowing of money by the issuance of negotiable notes of the city, each of which shall be designated “tax anticipation note for the year 20___” (stating the budget year). Such notes shall mature and be payable on a date to be determined by the council.
(Resolution 2007-055 adopted 5/21/07, Prop. 46; Ordinance 2022-090, ex. B, adopted 12/12/2022)
In any fiscal year, in anticipation of the collection or receipt of other revenues of that budget year, the council may by resolution authorize the borrowing of money by the issuance of negotiable notes of the city, each of which shall be designated “special revenue note for the year 20___” (stating the budget year). Such notes may be renewed from time to time, but all such notes, together with the renewals, shall mature and be payable on a date to be determined by the council.
(Resolution 2007-055 adopted 5/21/07, Prop. 46; Ordinance 2022-090, ex. B, adopted 12/12/2022)
All notes issued pursuant to this article may be sold at not less than par and accrued interest at private sale by the director of finance without previous advertisement, but such sale shall be authorized by the council.
(Ordinance 2022-090, ex. B, adopted 12/12/2022)
The City of Paris shall procure Public Employee Dishonest surety coverage for all City employees that handle city moneys and investments. Limits of liability will be at least $250,000.00 for each wrongful occurrence.
(Ordinance 2022-090, ex. B, adopted 12/12/2022)