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<br />ADMINISTRATION
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<br />~ 2-20
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<br />ordinance and with the laws of the state relating to obligatory expenditures for any purpose.
<br />If, at any time during the fiscal year, the city manager shall ascertain that the revenue cash
<br />receipts of the various finds, plus any cash surplus available from the preceding year, will be
<br />less than the total appropriations to be met from such receipts, he shall reconsider the work
<br />programs and allotments prescribed and, subject to the laws of the state relating to obligatory
<br />expenditures for any purpose, revise the allotments in such manner as will forestall the
<br />incurring of a deficit; provided, however, that there shall be no reduction in salaries, except by
<br />ordinance.
<br />(Code 1971, ~ 6-4)
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<br />Sec. 2-18. Invoice for work or service performed or rendered by city agency.
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<br />Whenever any department, board, commission, office, agency or employee ofthe city renders
<br />any service, sells any produce or performs any work for any person, it or he shall prepare an
<br />itemized and detailed invoice, in quadruplicate, and forward the original and two (2) copies to
<br />the finance department. The finance department shall forward the original to the person for
<br />whom the services were rendered, or the work was performed, or to whom the produce was
<br />sold. A copy shall be sent to the city treasurer and a copy maintained on file by the finance
<br />department, which shall charge the treasurer with the amount thereof. One (1) copy of such
<br />invoice shall be retained by the department, board, commission, office or agency performing
<br />the work, rendering the service or selling the produce.
<br />(Code 1971, ~ 6-28)
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<br />Sec. 2-19. Accounting generally.
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<br />The director of finance shall deep all accounts necessary to reflect, at all times, the
<br />resources, obligations, revenues, expenditures and surplus of each fund. Such accounts shall
<br />be kept in detail and by funds in such a manner as to show at all times the estimated revenues,
<br />realized revenues and unrealized estimated revenues, and the appropriations, expenditures,
<br />encumbrances and unencumbered appropriations for each department, board, commission,
<br />office and agency of the city government. The appropriations and expenditures shall be
<br />classified by function and by objects, if the latter is deemed necessary. Complete records
<br />reflecting the financial conditions and the results of operations of the utilities shall also be
<br />kept. All records shall be maintained, insofar as practicable, in accordance with accepted
<br />principles and procedures prescribed for municipalities.
<br />(Code 1971, ~ 6-28)
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<br />Sec. 2-20. Charging and crediting city treasurer with taxes and other revenue due
<br />city.
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<br />The director of finance shall charge the city treasurer with the whole amount of taxes of all
<br />types, including license taxes, utility bills, penalties on taxes and utility bills, and other
<br />revenues which it is the duty of the treasurer to endeavor to collect. He shall credit the
<br />treasurer with all collections made and reported by the treasurer to the director of finance.
<br />(Code 1971, ~ 6-28)
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<br />Supp. No. 62
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<br />153
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