Sec. 24.103. - Powers and duties of Director of Finance/Chief Financial Officer.
The Director of Finance/Chief Financial Officer shall be responsible to the Mayor for the administration of the financial affairs of the Consolidated Government and, to that end, shall supervise all divisions and offices of the Finance Department. The Director of Finance shall be responsible for:
(a) Compiling the proposed budget of the Consolidated Government as provided in Article 14 of the Charter;
(b) Maintaining accounting systems for the Consolidated Government, in accordance with generally recognized governmental accounting principles and procedures, keeping accounting records and exercising financial and budgeting controls;
(c) Prescribing the accounts to be kept by the Consolidated Government, the form of receipts, vouchers, bills or claims, warrants, requisitions, purchase orders or any financial stationery to be used, and provide suitable instructions for the use thereof;
(d) Prescribing the times and the manner in which funds received by the Consolidated Government shall either be paid to the Treasurer or deposited in a bank account to the credit of the Consolidated Government;
(e) Examining all contracts, purchase orders and other documents, other than limited dollar purchasing card purchases, which would result in or involve financial obligations against the Consolidated Government, and approve them only upon ascertaining that there is an unexpended, unencumbered and unimpounded balance in each appropriation and allotment to which they are applicable, sufficient to cover such potential obligation; provided, that in the case of documents to be paid from surplus gas tax funds as defined in Section 748.106(m), he shall ascertain and certify either:
(1) That there is an unexpended, unencumbered and unimpounded balance in the City's account in the State Treasury sufficient to cover the obligation, or
(2) That the funds to be transferred from the State according to the cash flow schedule required by Section 748.207 will be sufficient to cover the obligation when it is due, or
(3) That the forecast provided by the State of the surplus gas tax funds to be available in future fiscal years indicates sufficient funds will be available in those fiscal years to cover the obligation of the document in each fiscal year, or
(4) Any or all of these circumstances;
(f) Auditing before payment all bills, invoices, payrolls and other claims, demands or charges against the Consolidated Government, other than limited dollar purchasing card purchases, and approve them only if duly authorized by appropriations or allotments of appropriations;
(g) Submitting a monthly financial report to the Mayor, for presentation to the Council, showing the financial condition of the various funds of the Consolidated Government, as well as the condition of all items included in the adopted annual operating budget, including estimated revenues, revenues received, appropriations and allotments for such appropriations;
(h) Preparing a complete annual report of the financial activities of all funds of the Consolidated Government;
(i) Instructing the Treasurer to invest funds of the Consolidated Government from time to time as may be appropriate;
(j) Designating banks and other depositories in which Consolidated Government funds shall be deposited, and municipal, state and federal securities which shall constitute legal investments for the Consolidated Government;
(k) Have general responsibility for employee safety programs, including:
(1) Employee safety engineering, education and enforcement programs,
(2) A comprehensive accident prevention program and regular safety inspections,
(3) Safety research and review activities,
(4) Investigating, analyzing and reporting of all accidents involving employees and equipment,
(5) Preparing and maintaining safety manuals; and(l) With regard to the purchasing card purchases, will perform a post receipt audit as to compliance with policy, including post event approval by the card holder, the immediate supervisor, and if requested, the appropriate division chief;
(m) Perform any other duties as may be assigned by ordinance or by the Mayor.
(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4)
