[HISTORY: Adopted by the City Council of the City of Augusta
as Ch. 2, Art. V, of the 1990 Code. Amendments noted where applicable.]
GENERAL REFERENCES
Procurement — See Ch. 83.
[Amended 5-20-1985 by Ord. No. 119]
Effective January 1, 1986, the financial year shall begin on
the first day of January and end on the last of the following June,
including both days; effective July 1, 1986 and thereafter, the financial
year shall begin on the first day of July and end on the last day
of the following June, including both days.
The budget of the City government shall contain a complete financial
plan for each fiscal year, which shall set forth all proposed expenditures
for the administration, operation and maintenance of the departments
and agencies of the City government; all interest and debt redemption
charges during each fiscal year; and all expenditures for capital
projects to be undertaken and executed during the fiscal year. In
addition thereto, the budget shall set forth the anticipated revenues
of the City government and any other additional means of financing
the expenditures proposed.
The Council in the City budget may allocate an amount in any
year for a contingent account.
The Chairperson of the Council shall sign warrants in the absence
of the Mayor from the City or when the Mayor is incapacitated.
[Amended 2-6-1991 by Ord.
No. 16; 11-20-2006 by Ord. No. 186]
The following Councilmembers are hereby authorized to countersign
warrants in accordance with Article VII, § II, of the Charter
as amended:[1]
A.
Inauguration of City Council through April 4, odd years: Ward 1 Councilmember.
B.
April 5 through July 4, odd years: Councilmember At-Large selected
by alphabetical order.
C.
July 5 through October 3, odd years: Ward 2 Councilmember.
D.
October 4, odd years, through January 2, even years: Councilmember
At-Large next selected by alphabetical order.
E.
January 3 through April 2, even years: Ward 3 Councilmember.
F.
April 3 through July 2, even years: Councilmember At-Large next selected
by alphabetical order.
[1]
Editor's Note: So in original. See Charter Art. VII, Sec.
9, Payments.
All monies to be expended or transferred from the surplus fund
for any use must be approved by a majority vote of the Council.
No officer of the City nor any department whose duty it is to
expend money under an appropriation shall contract any bill or incur
any obligation on behalf of the City in excess of the appropriation.
In all contracts or expenditures to be made under the authority
of the Council, whenever the estimates shall exceed the appropriations
specially made therefor, or whenever any officer shall have expended
the sum specially appropriated for his use, and in either case shall
require a further sum, it shall be the duty of each officer having
such matter in charge to submit the same to the Council for instructions
before such contract is made or any further expenditure for the object
is incurred.
After the annual order of appropriations shall have been passed,
no subsequent expenditures shall be authorized for any purpose, unless
provision for the same shall be made by special transfer from some
of the appropriations contained in such annual order or by expressly
creating therefor a City debt.
A.
All unexpended balances of all appropriations at the end of each
municipal year shall be merged into one fund to be designated "The
Surplus Fund."
B.
All overdrafts of all appropriations at the end of each municipal
year shall be charged to the surplus account, and if such account
is insufficient, it shall be carried as a debt to the City and a like
amount shall be appropriated the following year to liquidate such
debt.
The Collector and the Treasurer shall give a corporate surety
bond in the amount to be set from time to time conditioned for the
faithful discharge of the duties of his office to be filed with the
City Clerk and to be paid for by the City.
A.
The Treasurer shall keep and maintain at all times an accurate and
true record of all accounts receivable that may be due the City.
B.
Whenever any person owes any monies to the City, the Treasurer shall
withhold an equal amount of money, including interest, that is due
that person until the debt to the City is satisfied.
Upon payment to the City, the Treasurer shall maintain a record
of such payment and take proper receipts or cancelled checks thereof
and submit such information to the Collector as well as send receipts
to the taxpayer along with an explanation of such.
A.
The Treasurer is hereby authorized to execute and deliver upon behalf
of the City quitclaim deeds of property acquired by tax deeds and
tax liens to the person to whom the taxes were assessed or to his
successor in interest, upon his paying such taxes in full with all
interest and costs.
B.
The Treasurer shall require such taxpayer, prior to receiving a quitclaim
deed, to pay any personal property taxes owed by him, other real estate
taxes owed and taxes owed by any corporation of which he is a principal
owner, or any taxes owed by the principal owner if the person requesting
the quitclaim deed is a corporation.
C.
The Treasurer shall also collect, prior to giving a quitclaim deed,
any tax equivalent to the tax that could have been assessed on the
property since perfection of the lien with interest and costs.
D.
If the City directly prepares such deed, there shall be a fee imposed
on the taxpayer or person requesting a deed. Such fee will be determined
by Corporation Counsel. Fees are subject to change depending upon
the fee assessed by the Corporation Counsel.
[Added 2-4-2008 by Ord.
No. 022]
A.
There is hereby established a Joint Audit Committee composed of two
Councilors appointed by the Mayor, two School Board members appointed
by the Chairperson of the School Board, and one member at-large appointed
by the Mayor. The terms of the Councilors and School Board members
are to coincide with their respective terms of office. The at-large
member term shall be three years.
B.
The Committee shall lead the process of selecting an independent
auditor, direct the work of the independent auditor as to the scope
of the annual audit and any matters of concern with respect to internal
controls. Finally, the Committee shall receive the report of the independent
auditor and present that report to the City Council and School Board
with any recommendation from the Committee.
