[R.O. 1992 § 170.010; R.O. of 1942, § 373; Ord. No. 6312 § 1, 3-16-1987]
The fiscal year of the City shall commence on the first day of October and end on the last day of September in each year, and the books, accounts and records of officers shall be made to conform thereto.
[R.O. 1992 § 170.020; Ord. No. 3877 § 1, 6-21-1971]
The City Council shall hire an independent auditing firm of qualified accountants to conduct an annual audit of the books of the City, as of the close of the fiscal year, and the results thereof reported to the City Council upon the completion of that audit.
[1]
Editor's Note: Former Section 140.030, Billing And Collection Of Charges For Services, which derived from R.O. 1992 § 170.040; Ord. No. 6843 § 1, 5-7-1990; Ord. No. 7230, 6-15-1992; Ord. No. 00-8866 § 1, 8-7-2000; Ord. No. 10-10675 § 1, 2-16-2010, was repealed 2-7-2022 by Ord. No. 22-13488.
[R.O. 1992 § 170.050; R.O. of 1942, § 660; CC 1970 § 9-4]
For the support of the City Government, the payment of the outstanding debt and for the advancement of the public interest and improvement of the City, taxes shall be levied on all property, real and personal, subject to taxation for State, County or City purposes.
[R.O. 1992 § 170.060; R.O. of 1942, § 661; CC 1970 § 9-5; Ord. No. 7230, 6-15-1992]
It shall be the duty of the Mayor and the City Council, at the first meeting of the Council in August of each year, or as soon thereafter as the Assessor's book is returned from the Board of Equalization, as provided in this Chapter, to establish by ordinance the rate of taxes to be levied, assessed and collected on the assessed valuation of real estate and personal property within the City, subject to taxation for City purposes.
[R.O. 1992 § 170.070; R.O. of 1942, § 662; CC 1970 § 9-6]
The tax authorized by Section 140.050 for paying interest and principal of the bonded indebtedness of the City shall be set apart and faithfully appropriated for those purposes and no other.
[R.O. 1992 § 170.090; R.O. of 1942 § 71; CC 1970 § 9-8; Ord. No. 04-9599 § 1, 6-7-2004]
No money shall be paid out of the Treasury except on checks signed by the Mayor or person acting in his/her stead or the City Clerk and by the Treasurer or Deputy Treasurer. No check shall be drawn on the Treasury nor shall any ordinance appropriating money be passed, unless there is an unexpended balance in the Treasury to the credit of the City to meet such check or a sufficient sum in the respective fund, unappropriated, to meet such ordinance. Facsimile ore electronic signatures of the City Clerk and City Treasurer through the accounting software may be used for all checks up to an amount of four thousand nine hundred ninety-nine dollars and ninety-nine cents ($4,999.99). For all checks in excess of that amount, manual signatures shall be required.