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<br />~ 2-21 <br /> <br />MARTINSVILLE CODE <br /> <br />Sec. 2-21. Money collected to be paid into treasury and reported to director of <br />finance. <br /> <br />All money collected by any department, board, commission, office, agency or employee of the <br />city shall be paid into the city treasury not later than the next working day immediately <br />following the day of collection. Such collections for the city shall be reported daily to the <br />director of finance in accordance with rules and regulations established by the director of <br />finance. <br />(Code 1971, ~ 6-6) <br /> <br />Sec. 2-22. Certification of adjustment of utility bill to correct error. <br /> <br />If, at any time, it is discovered that an error has occurred in the reading of the meter of a <br />consumer of electricity or water furnished by the city, than an error was made in the <br />preparation of such consumer's bill, or that an adjustment is necessary for any other reason in <br />keeping with prevailing ordinances and policies of the city, the department involved shall <br />certify the adjustment necessary to correct the error, giving reason for such corrections to the <br />city treasurer and to the director of finance. <br />(Code 1971, ~ 6-28) <br />Cross references-Electric utility, Ch. 7; city water system, ~ 23-14 et seq. <br /> <br />Sec. 2-23. Reports of director of finance. <br /> <br />The director of finance shall prepare such financial reports and data as may be requested <br />by the city manager, including monthly financial reports, on or before the twenty-second of the <br />month following the end of each month, which shall show the general status of all funds and <br />accounts as of the last day of the month. <br />(Code 1971, ~ 6-7; Ord. No. 88-11, 12-13-88) <br /> <br />Sec. 2-24. Annual and other audits. <br /> <br />(a) In accordance with the provisions of section 2 of chapter 12 of the Charter, on and after <br />June 30 of each year, a complete post-audit of all expenditures, receipts and financial activities <br />ofthe city shall be made for the preceding fiscal year. Such post-audit shall be conducted by a <br />certified public accountant or by the auditor of public accounts of the state, designation of <br />which shall be made by the council not later than June 1 of the year for which records are to <br />be audited. <br /> <br />(b) In addition to the annual audit provided for in subsection (a) above, the council may <br />cause such other audits to be made as it may desire, such audits to be conducted by a certified <br />public accountant or by the auditor of public accounts of the state. <br />(Code 1971, ~ 6-8) <br /> <br />Sec. 2-25. Adoption of rules and regulations. <br /> <br />(a) The director of finance shall have the power to make reasonable rules and regulations <br />not inconsistent with this chapter or other provisions of law or applicable ordinances, as <br />deemed necessary to ensure the proper management, conduct, operation and control of the <br /> <br />Supp. No. 62 <br /> <br />154 <br />