ARTICLE A. DIRECTOR OF ADMINISTRATIVE SERVICES
1-10A-1: CREATED; POWERS AND DUTIES:
A. Created: There is hereby created the position of director of administrative services.
B. Powers And Duties: The administrative duties of the director of administrative services shall be to:
1. Supervise all financial accounting activities of the city.
2. Advise all chief administrators on matters of fiscal policy.
3. Manage city investments.
4. Manage city debt administration.
5. Prepare internal and annual financial reports.
6. Preaudit all financial claims made against the city to determine if such claims were appropriately processed according to city and state requirements.
7. Assure that proper approval is obtained before any claim against the city is processed for payment.
8. Approve any payroll checks prepared for an authorized city employee hired in accordance with personnel policies established by city ordinance or resolution. The amount paid to any such authorized employee shall also be in agreement to a specific salary assigned to such employee pursuant to a salary schedule adopted by the governing body or a salary amount assigned by resolution of the city council.
9. Approve claims submitted for the payment of routine expenditures, such as utility bills, payroll related expenses, supplies and materials, which were purchased according to authorized purchasing procedures1 established by ordinance or resolution.
10. Approve any submitted claim which is in accordance with an authorized city contract.
11. Approve claims submitted for capital purchases, which were made pursuant to established purchasing procedures, referenced in the budget document and approved by an appropriation resolution adopted for the current fiscal year budget.
12. Perform such other and further acts consistent with the provisions and intent of this section as may be required by the city manager, the city council or by state statutes.
C. Restrictions On Claim Approval: The above claim approval authority delegated to the director of administrative services is hereby subject to the following restrictions:
1. No claim may be approved by the director of administrative services which is not within the duly and legally adopted or adjusted budget.
2. No claim may be approved which was not made in accordance with personnel and purchasing procedures established by ordinance or resolution.
D. List Of Verified Claims: The above authorization shall not prevent the governing body from approving all or part of a list of verified claims, including a specific claim in an amount in excess of the stated maximum, where certified by the director of administrative services.
E. Preaudit Of Claims: The director of administrative services shall preaudit all claims pursuant to state statute requirements and shall not disburse any payments without appropriate approval. Procedures shall be established whereby documented approval is obtained as authorized by this section. Monthly detail expenditure reports shall also be prepared and made available to the city council.
F. Budgetary And Administrative Procedures: Specific budgetary and administrative procedures consistent with this article may be established by resolution.
G. Annual Financial Report: Within one hundred eighty (180) days after the close of each fiscal period, the director of administrative services shall present to the governing body an annual financial report prepared in conformity with generally accepted accounting principles, as prescribed in the “Uniform Accounting Manual” for Utah cities. This requirement may be satisfied by presentation of the audit report furnished by the independent auditor, if the financial statements included are appropriately prepared and reviewed with the governing body. Notwithstanding the acceptability of the audit report furnished by the independent auditor in substitution for financial statements prepared by an officer of the city, the governing body has the responsibility for those financial statements. The independent auditor has the responsibility of reporting whether the governing body’s financial statements are prepared in conformity with generally accepted accounting principles. Copies of the annual financial report or the audit report furnished by the independent auditor shall be filed with the state auditor and shall be filed as a public document in the office of the city recorder.
(Ord. 2016-01-003, 1-21-2016)