[Adopted by Bill No. 78-3[1]]
A.
The Department of the Treasury shall be administered
by the Treasurer. He shall be appointed on the basis of his knowledge
and experience in governmental accounting and financial administration,
of which at least five (5) years shall have been in an executive or
supervisory capacity.
B.
The Treasurer shall be the custodian of all county
funds, securities and insurance policies; shall collect taxes, special
assessments, license fees and other revenue; shall manage indebtedness;
shall invest and disburse county funds; shall conduct internal audits
of all county offices; shall prepare an annual financial report containing
a detailed account of all money received and paid out by the county;
and shall perform such other functions as may be prescribed by law.
The establishment of the Department of the Treasury
provided for in Section 404 of the Charter shall be held in abeyance
until the Office of Treasurer of the County is abolished in accordance
with Section 1024 of the Charter.
The Office of Treasurer of the County shall
stand abolished as of 12:00 midnight on April 30, 1975. The duties,
personnel, records, property and equipment of such Office shall thereupon
be transferred to the Department of the Treasury established by Sections
404 and 1023 of the Charter.
All employees, records, property and equipment
of the Department of Finance as established by Executive Order 73-6
are hereby transferred to the Department of the Treasury, as it is
established by Section 404 of the Charter.
There is hereby established the Division of
Finance, which shall be under the control and direction of the Treasurer
of the county. The Division of Finance shall have the following functions:
A.
To establish and maintain current accounts of all
appropriations, revenues and disbursements made by the County Executive,
to show in detail the appropriations made to each account, the sources
thereof, the amounts drawn thereon, the purposes for which expended
and the unencumbered balance thereof and to submit to the County Executive
and the County Council at least monthly a summary showing the amounts
received, expended and on hand in each account as of that date.
B.
To control and supervise all county expenditures on
the basis of authorized budget allotments, insofar as they are not
subject to any state law or regulations, and to report monthly thereon
to the County Executive and County Council, as well as the several
offices, departments, boards, commissions and other agencies of the
county government.
C.
To examine, audit and approve all bills, demands or
charges against the county and to determine their regularity, legality
and correctness.
D.
To examine, as the need may arise, the fiscal records
of each department and agency of the county government and to report
their condition to the County Executive.
E.
To supervise and control the county data processing
and computer service.
F.
To perform any other functions assigned to the Department
from time to time by the County Executive.
There is hereby created the Office of Comptroller
of the Treasury, to be under the control and direction of the Treasurer.
The Comptroller of the Treasury shall assist
the Treasurer in the performance of his duties. He shall be responsible,
along with the Treasurer, for the collection of taxes and revenue
in the county. He shall have the power, along with the Treasurer,
to invest and reinvest funds and shall have physical control over
cash held by the county. He shall have such other duties as may be
provided by the Treasurer, County Executive or as provided by law
or regulations.
The Comptroller of the Treasury shall be employed
on the basis of his knowledge and experience in governmental fiscal
operations, of which at least five (5) years shall have been in an
executive or supervisory capacity. The Comptroller shall be hired
through the Office of Personnel of the county and shall be a classified
employee and shall have such other qualifications as may be required
by law.
The Comptroller of the Treasury may be provided
with personnel to assist him in the performance of his duties, including
but not limited to Deputy and Assistant Comptrollers.
