Loading...
HomeMy WebLinkAbout1958-B-2235 flEPEALCO MY ORDINANCE NO. -I / REPEAL nv ORDINANCE r4+0. - ORDINA N0 B - 2235 , AN ORDINANCE providing for a unified finance office of the City of Yakima and outlining the principles and procedures of municipal accounting and finance administration and providing for the organization of the finance office and prescribing the powers and duties of the principal officers of the finance office, and repealing ordinances 2,6,62,260,261,263, A -258,A -259, A -306, A-705,A-1194,B-1984 and B -2085 of the City of Yakima, Washington, and all other ordinances and arts of ordinsn ces in conflict herewith are hereby repealed. WHEREAS, it is deemed desirable in order to provide a basis for the efficient management of the cityls financial affairs to unify all pranches or parts of branches of financial administration into one depart- ment to be known as the Finance Office, now, therefore, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. There is hereby created the finance office of the City of Yakima ihich shall be composed of and divided into the following divisions: A. General Accounting B. Utility Accounting C. Treasurer D. Purchasing E. Records and Election F. The Air = port REPEA[.ti0 Sa (9gn)INANC Section 2. The finance office shall be under such super- vision, direction and control as is provided by state law, city charter and city ordinances. Section 3. The following principles shall be used as a guide in establishing rules of procedure in the finance office and in all bran- ches of the City Government constituting divisions of the finance office, to-wit: A. Accounts shall be centralized under the direction of one officer who is responsible for keeping or supervising all accounts and for preparing and issuing all financial reports. B. The general accounting system shall be on a double entry basis with a general ledger in which all financial transactions are re- corded in detail or in summary. Additional subsidiary records may be kept where necessary. C. A common terminology and classification should be used consistently throughout the budget, the accounts andfinancial reports. D. A complete balancing group of accounts shall be estab- lished for each fund. This group shall include all of the accounts nec- essary to show the financial condition and transaction of the fund and to reflect compliance with legal provisions. E. The accounting system shall provide for budgetary control of both revenues and expenditures. F. As soon as purchase orders or contracts are signed the resulting obligations shall be entered as incumberances of the funds and appropriations affected. G. The accrual basis in accounting for revenues and expendi- tures .shall be established as far as practicable. Revenues partially off- set by provisions for estimated loses shall be taken into consideration when earned even though not received in cash. Espenditures shall be re- corded as soon as liabilitles are incurred. H. Inventories of both expendable and permanent property shall be kept in subsidiary records controlled by general ledger accounts and shall be verified by physical inventory at least annually. Fixed asset accounts ahll be maithined on the basis of original cost or the es- timated,cost if the original cost is not available or, in the case of gifts, appraised value at the time received. I. Accounting for municipal business enterprises should follow the standard classification employed by similar private enterprises. J. Financial reports shall be parpared monthly or oftener, to show the current condition of the budgetary accounts and other essent- ial information. At least once each year a general financial report shall be prepared and published. K. Cost accounting systems should be established wherever costs can be measured. Each cost accounting system shall provide for the recording of all the elements of cost incurred: 1. To accomplish its pur- 138 poses; 2. To carry on an activity op ation; or, 3. To complete a unti of work or specific job. Although depreciation on general 0.7 municipal assets may not be permitted in the general accounts and reports . it should be considered in determining unit costs if a cost accounting system is used. L. Employees of one division of the finance office may - be transferred to any other division or may be assigned duties in two or more divisions. Section 4. The divisions of general accounting, treasurer, utility accounting and purchasing shall be under the supervision of the chief city accountant, who shall have the following duties and responsi- bilities: A. He shall establish procedures and practices for the maintenances and operation of said divisions in conformity with state law, city charter and city ordinances. B. He shall have supervision over all accounting and fiscal operations, budget preparation and the preparation and issuing of all financial statements. C. He shall supervise the establishment and maintenance of records of all municipal property and supervise the accounting for re- ceipts and disbursements and investments of all city funds. D. He shall also have all the powers and duties which are enumerated and defined by State Law, City Charter and City Ordinance for the functions of general and utility accounting receipts, disb u:rsements, investments and purchasing. E. ne will define and assign the duties and responsibilities of the employees from one division to any other division as he may deter- mine. Section 5. The general accounting division shall, subject to the direction and authority of the Chef City Accountant, be under the direction and control of the general accounts supervisor, who shall have the following responsibilities and duties; A. He shall keep suitable records of estimated and actual income and of appropriationsand expenditures for each fund, in conformity with the adopted classification of accounts. B. He shall prepare payrolls and maintain prescribed re- cords related thereto. C. He shall keep journals of trans from which the postings to the general ledger s hall be made. D. He shall compile and render as required, balance sheets, statements of income and expenditure and budget reports for each fund and shall issue, in pamphlet form, ank'annual detailed statement of all receipts and expenditures of the City and a summary of its financial pro- ceedings during the preceding year for publication. E. he shall issue all warrants and keep a record of warrants issued in numerical order. F. He shall keep a record of all unpaid bills presented to the city for .payment. G. He shall perform such other duties as may be required by the Chief City Accountant. Section 6. The City Treasurer shall, throughthe authority and direction of the Chief City Accountant, exercise the following func- tions and duties: A. He shall receive all moneys and keep a record in a cash book suitably arranged according to the adopted classification of accounts in which he shall record all receipts and disbursements. B. he shall make investments of the city funds upon the order of the Chief Accountant as prescribed by the investment committee. C. ' shall keep a register of municipal bonds and other obligations. -D. He shall balgnce his books at least once each month and render an itemized state°aent of financial transactions. E. E. fte shall deliver to the City Clerk copies 6f all receipts issued and at t he end of the month turn over to the City Clerk all warrants and bonds redeemed and all interest coupons paid, together with any other papers which dould be filed as a permanent record with. the City Clerk. F. ll e shall issue certificates of delinquency and certifi- cates of redemption as provided by law and the ordinance of the City of Yakima. G. He shall keep a book in which complete and accurate records of each transaction shall be recorded. H. he shall redeem and cancel all warrants legally issued against the funds under his care, but if funds are not available for said redemption, he shall register said warrants when presented to him by the payee and thereafter said warrants shall draw the legal rate of interest until said warrants are called for payment by said City Treasurer. In registering the warrants, the City Treasurer shall en- ' dorse on said warrants the following statement: "Not Paid for Want of Funds. This Warrant Draws Interest at the Rate of Per Cent From to Date,of Call for Payment by the City Treasurer". The date of the registration and signature of the City Treasurer shall also be en- dorsed on the warrant. A record of this registration shall be made in a register kept for that purpose. He shall call all registered warrants in the order in which they were issued by publishing notice of said call in one issue of the official newspaper. I. He shall redeem and cancel all bonds, bond interest coupons, Certificates of delinquency without the issuance of warrants. Proper re- cords shall be maintained to these transactions. J. He shall perform such other duties as may be assigned to him by the Chief City Accountant or the Finance Offi'cer, or as may be pre- scribed by resolutions or ordinances of the City of Yakima or the laws of the. State of Washington. Section 7. The office manager of the utilities shall, under the direction and authority of the Chief City Accountant, have the following responsibilities and duties: A. He shall be in charge of the office of the utility account- ing. B. He shall be responsible for the billing of services and utilities for the City of Yakima. C. He shall account for all billing and payments made by utilities. D. He shall prepare or sup the preparation of all finan- statements required by regulations. E. l ie shall have supervision over all office personnel of the utilities accounting. F. he shall perform such other duties as may be required or assigned by the Chief City Accountant. Section 8. The Purchasing Agent shall, under the direction and authority of the Chief City Accountant, have the following responsibili- ities and duties: A. The Purchasing Department shall purchase all materials and supplies for all departments. Purchases shall be made only when re- quested by requisition autiorized by a department head, provided however, that the Purchasing Agent may refer any department - requests to the Chief City Accountant. The Purchasing Agent may aurhotize direct emergency purchases whereupon the department will issue a confirming requisition. No purchase order shall be issued which will obligate a department be- ' yond the items and classes provided for by the budget. B. In all cases of work to be done by contract (except local improvement work) or the purshase of material or supplies of any kind, when the expenditure required for the same is five hundred dollars ($500.00) or more, but less than one thousand dollars ($1000.00), the Purchasing Agent shall advertise for bids therefore in two issues of the official newspaper. When such probable expenditure shall be one thousand dollars (1000.00) or more, the Purchasing Afent shall advertise f or sealed bids in at least three issues of the official newspaper. The department head and Purchasing Agent shall determine the need for and the amount of a performance bond. C. A bid board shall be formed consisting of the City Clerk, Purchasing Agent, and the head of the Department requesting the purchase-- or designated representative. All sealed bids shall be opened by the City Clerk at a meeting open to the public. The bid board shall consider the bi s and make its recommendation to the City Commission. D. The City Clerk will present all sealed bids, together with comments r and suggestions by members of the bid board, to the Commissioners at their regular meeting for their consideration and action. The City Commission may reject any and all bids. E. He shall perform such other duties as may be required by the Chief City Accountant. clEPEALIED tIV onnINANcE NoAaW Section 9. The Airport Manager shall be directly responsible to theCommissioner of Finance and Accounting and shall have the follow- ing responsibilities and duties. 140;- A. He shall have all of the powers and duties which are inherent in the responsibilites of an Airport Manager and such power and authority as may be necessary to adequately perform such re- XA> sponsibilities andduties. B. He shall have general supervision of the Air- port. He shall establish procedures and practices on conformity with the State La.; and the City Ordinances, Section 10, The City. Clerk shall be directly responsible to the Commissioner of i and Accounting and shall have the follow- ing responsibilities and dutids: A. It shall be the duty of the City Clerk to keep all records, books, papers, bonds and other valuable documents belong- ing to the City, unless otherwise provided py ordinance or the laws. of the State of Washington. B. He shall keep the seal of the City and attach same to all legal documents and attest the signture of the Mayor to such documents. C. p-e shall attend all meetings of the City Commission and keep a record of its proceedings in a book marked "Minute Book, City of Yakima". D. He shall keep a book marked "Ordinance Book, City of Yakima", into which he shall copy all Gity Ordinances and annex thereto his certificate as required by law,; he shall also file the original copy of all ordinances in numerical order. E. He shall file all canceled warrants, bonds and coupons paid by the City Treasurer and delivered by said City Treasurer to the Clerk at the end of each month. F. He shall certify all local improvement tax rolls, as passed by the City Commission, to the City Treasurer and shall also certify all orders of the City Comm ssion to the officers entitled thereto. G. He shall carefully file all copies of orders, resolutions, notices and official publications pertaining to each local improvement district in a file so that all papers pertaining to said dis- trict may he grouped together and of easy acess. H. he shall make all official publications of ord- inances and notices in the official daily newspaper as required by ordin- ance and the laws of the State of Washington. I. He shall file all monthly reports made by departments. J. He shall administer the oath to all officials appointed by the City Commission, said oath to be printtd in book form and subscribed to by the appointee. He is also hereby authorized to take the affidavit of persons presenting claims to the city for payment. K. He shall keep the registration books as prescribed by law and register therein all voters entitled to registra- tion. L. He shall have charge of all metters pertaining to holding city elections and - eep such records as are necessary relative thereto. M. He shall perform all other duties and keep all such other records as may be required by the City Commission. Section 11. Ordinances numbered 2,6,62,260,261, 262,263,A-258,A-259,A-306,A-705,A-1194,B-2085 and B-1984, of the City of Yakima, Washington, and all other ordinances and parts of ordinances, in conflict herewith, are h-)reby repealed. Section 12. This ordinance shall he in force and take effect thirty. (30) days from and after its passage, approval and publication. PASSED BY THE CITY COMMISSION, signed and appro ved this 19th day of December, 1958. ATTEST: J.A. SMITH (SEAL) JOE K. ALDERSON CITY CLERK MAYOR I hereby certify that the foregoing is a true, full and correct copy of Ordinance No. B-2235 entitled "AN ORDINANCE PROVIDING FOR A UNI- FIED finance office of the City of Yakima and outlining the principles and procedures of municipal accounting and finance administration and provid- ing for the organi of the finance office and prescribing the powers and duties of the principal officers of the finance office, and repealing ordinances 2,6,62,260,261,262,263,A-258,A-259,A-306,A-705,A-1194-B-1984 and B-2085 of the City of Yakima, Washington, and all other ordinances and parts Ordinances in conflict herewith are hereby rebealeg u at i amed on the 19tn day or December, 195d, ana that tne same nas be as required by law. /