HomeMy WebLinkAbout2021-06-30-1111
AN ORDINANCE SETTING RESPONSIBILITIES FOR CITY OFFICERS AND
THE FINANCES AND RECORDS OF THE CITY
§111.1. Purpose. The purpose of this ordinance is to create procedures
for financial accounting, to regulate the retention and destruction of records, and to
regulate purchases.
§111.2. Fees. All fees collected for any purpose by any municipal officer
shall be deposited with the city treasury through the office of the finance officer. If any
said fees are due to an officer, they shall be paid to him by warrant/check drawn by the
finance officer upon the filing of adequate reports relating thereto as required by law,
ordinance or council directive.
§111.3. Records, Retention. The clerk shall, upon order of the council,
destroy all records and papers other than the minutes of the council proceedings,
ordinances, resolutions and instruments having to do with real estate or bond issues,
when such records may be destroyed as recommended in the Record Retention Manual
for Iowa Cities or in accordance with state law. The clerk shall prepare a list of material
to be destroyed and present such list to each department so that each department may
agree or disagree with the destruction of the documents. Once an agreement as to which
documents are to be destroyed has been reached, the clerk or his/her designee shall
prepare a resolution for council action each year listing the records to be destroyed.
June 2, 2003 – Ordinance 2411
§111.4. Petty Cash Funds. The finance officer is authorized to
establish a petty cash fund to be located in three (3) departments: Finance (City Hall),
Police, and Public Works. The maximum funds available for disbursement in each
department is:
Finance $300.00
Police $100.00
Public Works $200.00
Petty cash funds are to be used for payment of small claims for minor purchases,
collect-on-delivery transportation charges, and small fees customarily paid at the time of
rendering a service, for which payments an authorized staff person shall obtain some
form of receipt or invoice, acknowledged as paid by the vendor or agent. At such time as
the petty cash fund in each department is approaching depletion, the department shall
request a check for replenishment in the amount of the accumulated expenditures and
provide supporting receipt detail, and proper account coding for each receipt. The
finance officer or his/her designee shall then submit the claim to the council in the usual
manner for claims payment. It shall not be used for salary payments or other personal
services or personal expenses.
July 11, 1994 – Ordinance 2183
June 2, 2003 – Ordinance 2412
July 24, 2006 – Ordinance 2586
April 6, 2009 – Ordinance 2641
May 2, 2016 – Ordinance 2809
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§111.5 Change Funds.
A.Utility Billing. The finance officer is authorized to draw a check on the
Utility Billing Fund for establishing a change fund in the amount of two hundred dollars
($200) for the purpose of making change without commingling other funds to meet the
requirements of said office. Said change fund shall be in the custody of the utility billing
customer service representatives, and the department director shall maintain the integrity
of the fund.
B.Parks and Recreation. The finance officer is authorized to draw a check
on the General Fund for establishing a change fund in the amount of four hundred dollars
($400) for the purpose of making change without commingling other funds to meet the
requirements of said department. Said change fund shall be in the custody of the parks
and recreation department and uses shall include concession stand start up and activity
registrations. The department director shall maintain the integrity of the fund.
C.Library. The finance officer is authorized to draw a check on the General
Fund for establishing a change fund in the amount of two hundred fifty dollars ($250) for
the purpose of making change without commingling other funds to meet the requirements
of said office. Said change fund shall be in the custody of the Waukee Public Library,
and the department director shall maintain the integrity of the fund.
D.Police. The finance officer is authorized to draw a check on the General
Fund for establishing a change fund in the amount of one hundred dollars ($100) for the
purpose of making change without commingling other funds to meet the requirements of
said office. Said change fund shall be in the custody of the police department, and the
police chief shall maintain the integrity of the fund.
E.Sugar Creek Municipal Golf Course. The finance officer is authorized to
draw a check on the Golf Course Fund for establishing a change fund in the amount of
eight hundred dollars ($800) for the purpose of making change without commingling
other funds to meet the requirements of said office. Said change fund shall be in the
custody of the Sugar Creek Municipal Golf Course club house staff, and the department
director shall maintain the integrity of the fund.
May 2, 2016 – Ordinance 2809
F.Development Services. The finance officer is authorized to draw a check
on the General Fund for establishing a change fund in the amount of one hundred fifty
dollars ($150) for the purpose of making change without commingling other funds to
meet the requirements of said office. Said change fund shall be in the custody of the
development services department, and the department director shall maintain the integrity
of the fund.
November 4, 2019 – Ordinance 2938
§111.6. Purchasing Quotations. All purchase over $5,000 shall be made
after securing quotations. Quotations shall be sought from at least two (2), and if
possible, three (3) vendors. If an item is a proprietary product this provision shall be
waived, but every effort shall be made to avoid specifications with proprietary items
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exclusively. Once a quotation is taken on an item, unless in a fluid market, no new
quotations need to be sought for re-orders unless more than one year has elapsed since
the last quotations were received from the several possible vendors. Major supply
contracts, such as for gasoline, fuel oil, etc., shall be reviewed annually. Department
heads shall be guided by this regulation on requisitions submitted with quotations.
June 16, 2003 – Ordinance 2422
§111.7. Bidding-Major Contracts. Contracts for consulting services, for
such projects as water main, sewer and sanitary work, street and utility construction by
contract and large equipment (except for engineering services for such projects) shall be
placed before the council, if equal to or more than that dollar amount identified in Section
384.96 of the Iowa Code, which once exceeded requires that the city advertise for sealed
bids, except for emergencies endangering the public health or safety. Major items
involving a departure from budgetary provisions, or items not otherwise authorized by
council, shall likewise be put before council for policy decision and letting where
required.
June 2, 2003 – Ordinance 2413
July 7, 2003 – Ordinance 2424
§111.8. Authorizations to Expend. The finance officer shall determine
the availability of an appropriation sufficient to pay for such a purchase, and whether the
purchase, if a major item, has been authorized by the budget or other council approval.
The finance officer shall draw a warrant/check only upon an invoice received or progress
billing for public improvement, and a signed receipt indicating the materials have been
delivered of the quality, and in the quantities indicated, or the services have been
performed satisfactorily to the extent billed, and only if an appropriation is available. No
purchase shall be authorized unless there is an appropriation available or the council
amends the appropriations, or transfer of appropriation is made in accordance with power
delegated by council and within the limits set by law and the council.
June 2, 2003 – Ordinance 2415
§111.9. Accounting. The finance officer shall set up and maintain books
of original entry to provide a chronological record of cash received and disbursed through
all receipts given and warrant/checks written, which receipts and warrant/checks shall be
prenumbered, in accordance with modern, accepted methods, and the requirements of the
state. The finance officer shall keep a general ledger controlling all cash transactions,
budgetary accounts and recording fund balances.
§111.10. Budget Accounts. The finance officer shall set up such individual
accounts to record receipts by source and expenditures by purpose as will provide
adequate information and control for budgetary purposes as planned and approved by
council. Each individual account shall be maintained within its proper funds as required
by council order or state law and shall be so kept that receipts can be immediately and
directly compared with specific estimates and expenditures can be related to the
appropriation which authorized it. No expenditure shall be posted except to the
appropriation for the function and purpose for which the expense was incurred.
§111.11 Contingency Accounts. Whenever the council shall have
budgeted for a contingency account the finance officer shall set it up in the accounting
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records but said officer shall not charge any claim to a contingency account. Said
contingency accounts may be drawn upon only by council resolution directing a transfer
to a specific purpose account within its proper funds and then only upon compelling
evidence of an unexpected and unforeseeable need or emergency.
June 21, 1999 – Ordinance 2300
June 2, 2003 – Ordinance 2414