A. The finance director shall see that all officers and employees receiving city money shall properly receipt for the same and deposit the money with the finance director as required by law. They shall maintain a general accounting system for the city government and each of its offices, departments and agencies and keep books for and exercise financial budgetary control over each office, department and agency of the city. They shall keep separate accounts of the items of appropriation contained in the city budget, each of which accounts shall show the amount of the appropriation, the amount paid therefrom and the unencumbered balance, and prepare monthly reports showing the financial operations as they pertain to the city’s budget. They shall prepare for the mayor and city council as of the end of each fiscal year a complete financial statement and report of all departments and funds of the city and audit and approve, subject to final approval by the city council, before payment, all bills, invoices, payrolls and other evidences of claims, demands or charges against the city government, and, with the advice of the city attorney and claims officer, determine the regularity, legality and correctness of such claims, demands or charges; inspect and audit any accounts and records of financial transactions which may be maintained in any office, department or agency of the city apart from, or subsidiary to, the accounts kept in the director’s office.

B. It is acknowledged that contemporaneously with the passage of the ordinance codified in this subsection another city ordinance was passed dissolving the elective position of the city treasurer, and the former duties of that office are combined with the duties of the finance director and shall include the following:

In addition to the other duties prescribed for the finance director by subsection A of this section, the finance director shall attend to all of the detail work of collecting water rentals due or payable to the city and all moneys due or payable to the city for water taps and all other moneys due or payable into the “water fund”; to issue and deliver proper receipt for all moneys so paid; to keep proper accounts, books and records of all matters relating to the water department of the city; and to generally perform such duties relating to the water department of the city; provided further, that it shall be the duty of the finance director to attend to all of the detail work of collecting local improvement district and other special assessments in the first instance, to issue and deliver receipts for all moneys paid thereon, to keep proper books and records relating to all assessment rolls in the hands of the finance director for collection, to cause to be posted and/or mailed all notices relating to local improvement districts and other special assessments which the law requires to be posted and/or mailed. (Ord. 2694 § 5, 1973; 1957 code §§ 1.07.050, 1.07.110.)