3.20.040 Finance director.
The mayor with the advice and consent of the city council shall appoint a city finance director.
A. The finance director shall serve as a department head subject to the supervision and direction of the city administrator.
B. The finance director shall perform all of the financial administrative duties as prescribed in the Uniform Accounting Manual for Utah Cities:
1. Supervise and direct the activities of the Midvale City department of finance, the city treasurer’s office and centralized purchasing;
2. Manage and maintain the financial records of the city;
3. Assist departments in the delivery of services through the application of information services and computer technology as applicable;
4. Supervise all financial and accounting activities;
5. Establish internal control policies and procedures related to any financial transaction within the city or related organization;
6. Prepare any required internal or annual financial reports;
7. Pre-audit all financial claims made against the city to determine if such claims are appropriately processed according to legal requirements established by state statutory code or city ordinance;
8. Maintain the general accounting records of each fund of the city and all subsidiary records related thereto, including a list of the outstanding bonds and appropriate information;
9. Maintain accounts with all receiving and disbursing officers of the city and pre-audit all billings and demands against the city before they are paid and prepare the necessary checks;
10. Ensure that all disbursements made by the city shall include an appropriate certification as required by the Uniform Accounting System for Utah Cities issued by the Utah State Auditor;
11. Certify that:
a. The claim has been pre-audited for proper documentation,
b. The claim has proper approval and conforms to rules and regulations established for purchasing and debt limitation.
12. In the event the city is without funds on deposit in any of its designated bank accounts with which to pay any lawfully approved claim, the finance director shall draw and sign a warrant upon the city treasurer for the payment of the claim, the warrant to be tendered to the payee named thereon;
13. Act as the ex officio city auditor and perform the duties of that office, as specified by state law;
14. Perform such other duties consistent with the above area of responsibility as may be required by the mayor, city administrator, city ordinance or state statute.
C. To ensure the proper protection of public funds and to establish appropriate fiduciary responsibility, internal control procedures shall be established and defined in terms of the following objectives:
1. Ensure that the money collection process is such that there is minimal opportunity for defalcation, loss or misappropriation;
2. Separate money-handling functions so that accountability is clear and aberrational behavior can be identified;
3. Ensure proper and secure deposit of all funds received;
4. Ensure that the cash accounting system meets or exceeds professional standards and legal requirements of city ordinance and state statute;
5. Ensure that appropriate documentation is provided for all financial transactions;
6. Protect the city against losses from negligence or misappropriation. (Ord. 8-25-98B (part))