Note: The legislative history of this chapter, except where specifically noted at the end of a section, is as follows: Ordinance No. 63410-A, passed September 22, 1924.
CROSS REFERENCES
Director's duties, Charter § 94
Accounting procedure, Charter § 95
Monthly financial statement, Charter § 96
Commissioner of Accounts, Charter § 97
Special Audits, Charter § 98
Division of Treasury, Charter § 99
Duties, Charter § 100
Division of Purchases and Supplies, Charter § 101
Division of Assessments and Licenses, Charter § 103
General provisions for contracts, Charter § 106 et seq.
Sinking Fund provisions, Charter § 110; CO Ch 179
Powers and duties of Treasurer, RC 733.44
Treasurer's annual report to Council, RC 733.45
Special funds authorized, RC Ch 5705
Bureau of the Budget, CO 113.10
Office of Budget and Management, CO 123.06
Bonds for Treasurer, Commissioner of Accounts, Director of Finance, CO 171.16
Income tax provisions, CO Ch 191 et seq.
In addition to the duties imposed upon him by the Charter and ordinances of the City, the Director of Finance shall perform all the duties imposed upon city auditors by the laws of the State, so far as the same are consistent with the Charter and ordinances of the City.
(a) No funds encumbered pursuant to the authorization of an ordinance or resolution enacted by Council may be decertified by the Department of Finance or any other department unless the following procedure has been fully complied with:
(1) Decertification shall be by ordinance and shall include therein the following information prepared by the director of the department requesting the decertification.
(2) An ordinance for the decertification shall include therein the following information prepared by the director of the department requesting the same:
A. An identification of the fund number from which the money has been certified.
B. An identification of the number of the resolution or ordinance which originally certified the funds.
C. A short concise statement of the reason for the ordinance for decertification.
(b) No funds which are decertified by Council shall be used for any purpose whatsoever without a new appropriation approved by Council.
(c) Any breach of the requirements of this section by any director of any department shall be considered a breach of the director's fiduciary duty to the City of Cleveland and it shall be reported to the bonding company or surety of such director.
(Ord. No. 256-A-78. Passed 10-23-78 over Mayor's veto, eff. 10-24-78)
In addition to and supplementing the financial statements required by Charter Section 96, annually and not later than February 1 of each year, the Director of Finance shall prepare and submit to Council as of December 31 of the preceding year a complete, itemized and detailed statement of all outstanding accounts payable of the City together with a complete statement of the anticipated revenues which were expected to be used for the payment of the accounts, and an explanation of the reasons why the revenues were insufficient for the payment of such accounts.
(Ord. No. 101671. Passed 10-22-34)
In addition to and supplementing any other report required by the Charter, the Director of Finance shall prepare and submit to Council annually a report on licenses and permits issued by the City. The report shall indicate the number of licenses and permits issued, the charge made for the licenses and permits, the revenue derived by the City from each classification and the cost to the City for providing the services for which these charges are made. The report shall be submitted to Council on or before March 1 of each year.
(Ord. No. 350-66. Passed 10-10-66, eff. 10-13-66)
When any rebate of assessments is to be made pursuant to Charter Section 162, the Director of Finance shall first cause to be inserted in the City Record a list containing the parcels of property upon which rebates of assessments are to be made, and the name and address of the owner thereof, as shown by the records in the Division of Assessments and Licenses. Not less than ninety days thereafter he shall mail to the street address of each parcel of land upon which such rebate is to be made, a notice addressed to the "owner of premised", setting forth the facts with reference to the rebate and the method of payment of the same.
(Ord. No. 102302. Passed 3-11-35)
Notwithstanding any provision of any ordinance of the City requiring metal license tags, signs or plates to be issued in connection with any license authorized thereby, the Commissioner of Assessments and Licenses is hereby authorized as may be necessary to issue substitutes therefor in the form of decalcomanias, transfers, plastic or other substitutes for metal.
(Ord. No. 1404-42. Passed 10-5-42)
In all cases where work or material shall for any purpose be by any person furnished to or for the City, the person so furnishing such work or material, or both, shall be required to make out a detailed account of the items of such labor or material, or both, as the case may be, with the charge of each item set opposite the same. However, in all estimates on contracts for special improvements except final estimates, it shall be sufficient, unless the Director of Finance shall otherwise require, for the Commissioner of Engineering and Construction to certify to a statement showing the total value of the work or material furnished, the amount of all estimates previously given thereon, the percentage retained and the balance due the contractor.
The Director of Finance upon the request of the Chief Justice of the Municipal Court and of the directors of the several departments involved, or any of them, is hereby authorized to enter into a yearly agreement with the Welfare Federation of Cleveland for the services of the social service clearing house required by the City during such year. The charge for such service shall be based upon the percentage of total services of the social service clearing house which each agency subscribing to such services used during the twelve-month period from September 1 of the second preceding year to August 31 of the year immediately preceding the making of such agreement. The cost to the City shall be allocated and charged to the appropriation for the Municipal Court and for each particular department in an amount representing the percentage of chargeable service required by the Court and each such department as shown by the records of the social service clearing house.
(Ord. No. 1985-47. Passed 11-24-47)
The Director of Finance is hereby authorized to employ by contract such expert accounting service as may be required under any indenture of mortgage entered into as part of any mortgage revenue bonds issued to finance the Municipal public utility operations. Contracts may be made without competitive bidding but shall be entered into only with the person or firm determined by the Board of Control after inquiry and investigation, to be the best qualified to render such service to the City.
(Ord. No. 353-55. Passed 3-21-55, eff. 3-25-55)
The Director of Finance is hereby authorized to employ by contract such expert actuarial services and claims management services as may be required to accrue the lowest premium rate to the City as well as reduce the cost of claims for workers' compensation. The contract may be made without competitive bidding but shall be entered into only with the person or firm determined by the Board of Control, after inquiry and investigation, to be the best qualified to render such service to the City.
(Ord. No. 2628-90. Passed 1-28-91, eff. 2-5-91)
(a) The Director of Finance is authorized to enter into one or more standard purchase or requirement contract duly let to the lowest and best bidder after competitive bidding to acquire support, maintenance, and supplies for the MITIS computer system that are deemed by the Director of Finance as necessary to operate the Division of Taxation, which includes, but is not limited to materials, equipment, supplies, services, peripherals, components, licenses, repairs, upgrades, training, and technical support and maintenance for hardware, software, firmware, website, and application software. That under Section 108(b) of the Charter, the purchases authorized by this division may be made through cooperative agreements using state procedures. The Director of Finance may sign all documents with the State of Ohio or any of its political subdivisions that are necessary to make the purchases, and may enter into one or more contracts with the vendors selected through that cooperative process. Any purchase made under this division shall be made by the Commissioner of Purchases and Supplies and paid from the annual appropriations made for that purpose.
(b) The Director of Finance is authorized to enter into one or more contracts with software developers or vendors to acquire support, maintenance, and supplies for the MITIS computer system that are deemed by the Director of Finance as necessary to operate the Division of Taxation, which includes, but is not limited to, materials, equipment, supplies, services, peripherals, components, licenses, repairs, upgrades, training, and technical support and maintenance for hardware, software, firmware, website, and application software. The selection of the computer software developers or vendors shall be made by the Board of Control on the nomination of the Director of Finance from lists of qualified computer software developers or vendors available as may be determined after a full and complete canvass by the Director of Finance for the purposes of compiling the lists. The compensation to be paid shall be fixed by the Board of Control and paid from the annual appropriation made for that purpose.
(c) The Director of Finance is authorized to execute one or more license agreements directly with the firm or firms licensing the software and to purchase peripherals from that firm, for the MITIS computer system that are deemed by the Director of Finance as necessary to operate the Division of Taxation. Any purchase made under this division shall be paid from the annual appropriations made for that purpose.
(Ord. No. 1922-07. Passed 12-10-07, eff. 12-14-07)
Note: Former section 127.11 was repealed by Ord. No. 387-92, passed 4-6-92, eff. 4-10-92.
Note: Former Sections 127.121 and 127.122 were repealed by Ord. No. 387-92, passed 4-6-92, eff. 4-10-92.
Note: Former Sections 127.13 to 127.16 were repealed by Ord. No. 387-92, passed 4-6-92, eff. 4-10-92.
The Commissioner of Accounts shall maintain an account known as the Scrip Depository Account, in which he shall enter all transactions relating to the receipt and disbursement of tax anticipation notes, commonly called scrip. The City Treasurer, upon proper receiving warrants of the Commissioner, shall receive all tax anticipation notes which may come into the possession of the City from whatever sources. He shall safely maintain the same in his custody and control and make disbursements thereof only upon proper warrants of the Commissioner.
(Ord. No. 102490. Passed 4-8-35)
Note: Former Sections 127.18 to 127.21 were repealed by Ord. No. 387-92, passed 4-6-92, eff. 4-10-92.
The salaries of all City officials and employees, the payrolls of all public boards, corporations or authorities, the public money of which is deposited by the Treasurer, pursuant to the terms of this chapter or the laws of this State, may be paid in cash. To provide money for such payment the Commissioner of Accounts shall issue his warrant authorizing the issuance of checks upon the depositary for such amount stated in the warrant, as shall be sufficient to meet such demands. All other warrants shall be drawn in favor of the persons to whom the amounts specified therein respectively are due, or in favor of their assigns.
The Commissioner of Accounts shall maintain records of all moneys received by the City Treasurer and of all disbursements made by the Treasurer upon warrant of the Commissioner of Accounts.
(Ord. No. 2363-81. Passed 12-14-81, eff. 12-16-81)
There is hereby established, in the Department of Finance, a Division of Financial Reporting and Control, to be administered and controlled by a Controller, subject to the provisions of the Charter and ordinances of the City and to the supervision and direction of the Director of Finance.
(Ord. No. 2363-81. Passed 12-14-81, eff. 12-16-81)
The City Controller shall provide controls over the maintenance of the accounting systems of the City and the integrity of information submitted to that system; reconcile interfund accounts payable and receivable; organize and maintain a property control system; monitor grant expenditures and cash drawdowns; prepare monthly and annual financial reports and statements; and perform cash reconciliations.
He or she shall perform such other duties as may from time to time be required of him or her by ordinance or by the Director of Finance.
(Ord. No. 2363-81. Passed 12-14-81, eff. 12-16-81)
There is hereby created in the Department of Finance a Division of Mail, to be under the direct supervision of the Commissioner of Purchases and Supplies, and there shall be such assistants as the Director of Finance shall deem necessary. All outgoing mail from the various departments and divisions shall be transmitted to the Division where it shall be properly stamped and mailed. The Commissioner shall determine by inquiry that mail dispatched by the Division is that involving City business and not the personal mail of the sender. The Commissioner shall not dispatch any mail which he determines is the personal mail of the sender but shall return such mail to the sender or hold it for postage.
(Ord. No. 101375. Passed 4-16-34)
There is hereby established a Division of Taxation in the Department of Finance which shall be directed and controlled by an Administrator, subject to the provisions of the Charter and ordinances of the City and to the direction of the Director of Finance.
(Ord. No. 2426-66. Passed 12-12-66, eff. 12-14-66)
The Administrator of the Division of Taxation shall administer all provisions of law, ordinance and regulation relating to the levying and collection of an income tax.
(Ord. No. 2426-66. Passed 12-12-66, eff. 12-14-66)
There is hereby established in the Department of Finance a Division of Printing and Reproduction to be administered and controlled by a Commissioner of Printing and Reproduction, subject to the provisions of the Charter and ordinances of the City and to the supervision and direction of the Director of Finance.
(Ord. No. 978-52. Passed 6-9-52, eff. 6-16-52) (Board of Control Res. No. 419-52. Adopted 6-23-52)
The Commissioner of Printing and Reproduction shall administer and control the affairs of the Division of Printing and Reproduction and control and supervise the printing, microfilming, photostating, blueprinting, mimeographing or other reproduction of material required for use by any department or division of the City. He shall have supervision and control of all photographic work of the City and shall perform such further duties as may from time to time be required by him by ordinance or by the Director of Finance.
(Ord. No. 978-52. Passed 6-9-52, eff. 6-16-52) (Board of Control Res. No. 419-52. Adopted 6-23-52)
Note: Former Sections 127.34 to 127.37 were repealed by Ord. No. 387-92, passed 4-6-92, eff. 4-10-92.
There shall be allowed annually to the Commissioner of Assessments and Licenses, in addition to all salary and allowances otherwise provided by law, the sum of five thousand dollars ($5,000.00) on deposit to provide for reimbursement of expenses which may be incurred by his division in the performance of official duties and in the furtherance of maintaining the financial integrity of the City. On order of the Commissioner of Assessments and Licenses and the Director of Finance, the Commissioner of Accounts shall draw his warrant on the City Treasury, payable to the Commissioner of Assessments and Licenses or other person as the order designates, for the amount as the order requires; the amounts, not exceeding the amount provided by this section, to be paid out of the general fund of the City.
Nothing shall be paid under this section until the Commissioner of Assessments and Licenses has given bond to the City in the amount of fifteen thousand dollars ($15,000.00), and the bond shall be conditioned that he will faithfully discharge all the duties enjoined on him, and pay over all moneys received by him in his official capacity. The bond shall be deposited with the Commissioner of Accounts. The premium on the bond shall be paid by the City.
The Commissioner of Assessments and Licenses shall annually, on the fifth business day of January, file with the Commissioner of Accounts an itemized statement, verified by him as to the manner in which the fund has been expended during the preceding year. Any funds expended during a six month period may be replenished from an account set up for recovery of interest on unpaid admissions and/or parking tax so long as the total amount expended from the fund during any calendar year does not exceed the amount of the bond. If any part of the fund remains unexpended, the funds shall be carried over to the following year and noted on both the current and the following year's itemized report.
(Ord. No. 857-08. Passed 6-9-08, eff. 6-16-08)
There is hereby established in the Division of Assessments and Licenses, in the Department of Finance, a Bureau of Taxicab Regulation, to be administered and controlled by a Chief of the Bureau of Taxicab Regulation, subject to the provisions of the Charter and ordinances of the City, and to the supervision and direction of the Director of Finance.
(Ord. No. 1828-77. Passed 6-8-78, eff. 6-12-78; Renumbered by Ord. No. 1419-87. Passed 10-7-88, eff. 10-10-88)
The Chief of the Bureau of Taxicab Regulation shall perform all duties heretofore devolving upon the Commissioner of Assessments and Licenses pursuant to Chapter 443 - Taxicabs, of the Codified Ordinances of Cleveland, Ohio, 1976. He shall supervise employees of the Bureau and owners, companies or associations of public hacks relating to the provision of dispatching services by the City. He shall have such other and further duties as may from time to time be required of him by the Director of Finance, the Commissioner of Assessments and Licenses or Council.
(Ord. No. 1828-77. Passed 6-8-78, eff. 6-12-78; Renumbered by Ord. No. 1419-87. Passed 10-7-88, eff. 10-10-88)
An audit of all City funds shall be performed annually by a firm or firms of independent public accountants. The Director of Finance is hereby authorized and directed to enter into a written contract or contracts from time to time to employ such a firm or firms to perform such audits. Each such contract shall be subject to the approval of the Board of Control. The Director of Finance shall furnish a copy of each audit report prepared by such firm or firms to the Mayor, each member of Council, and the Auditor of the State of Ohio, and shall cause a copy of each such report to be kept on file in the Department of Finance for public inspection contracts authorized by this section shall be approved by the Council.
(Ord. No. 2361-80. Passed 12-15-80, eff. 12-18-80; Renumbered by Ord. No. 1419-87. Passed 10-7-88, eff. 10-10-88)
When any person shall give or cause to be given to any City official, Department or Division, a negotiable instrument in payment of any obligation of such person due the City, which instrument is subsequently dishonored by the party or institution upon whom drawn, a one-time fee of Twenty-Five Dollars ($25.00) for each check shall be added to the original obligation as a Dishonored Check Fee. The Dishonored Check Fee shall be first deposited toward defraying the costs of collection for the division in which the original obligation arose. Assessment of the Dishonored Check Fee shall not relieve a maker of a dishonored negotiable instrument of criminal or civil liability otherwise provided by law.
(Ord. No. 2154-99. Passed 2-28-00, eff. 3-6-00)
The Director of Finance is authorized to enter into agreements for credit transfer services on behalf of the various departments of City government and the Clerk of the Cleveland Municipal Court to enable payment of taxes, fees, fines and other charges through the use of a credit card. Each person that pays a tax, fee, fine or other charge through the use of a credit card over the telephone, electronically, or by internet may be assessed a fee equal in amount to the cost to the City or the Court to process the credit card payment over the telephone, electronically, or by internet.
(Ord. No. 1421-07. Passed 11-19-07, eff. 11-21-07)
There is established in the Department of Finance a Division of Information Technology and Services, to be administered and controlled by a Commissioner of Information Technology and Services subject to the provisions of the Charter and ordinances of the City and to the supervision and direction of the Director of Finance.
(Ord. No. 148-03. Passed 6-10-03, eff. 6-12-03) (Board of Control Res. No. 442-03. Adopted 7-30-03)
The Commissioner of Information Technology and Services shall implementation of information systems requirements, plans, policies and standards for use by the Department of Finance and other departments of City government as requested by the Mayor or the Directors of the departments; oversee an annual information systems budget; supervise the City's telephone communications network, equipment, services, and customer services (including the telephone exchange); keep records pertaining to the work of the Division as may be required by ordinance or rule or as may be necessary or useful for the efficient management of the Division; and perform further duties as may from time to time be required by ordinance or by the Director of Finance.
(Ord. No. 148-03. Passed 6-10-03, eff. 6-12-03) (Board of Control Res. No. 442-03. Adopted 7-30-03)
There is established in the Department of Finance an Office of Information Technology Planning to be managed by the Chief technology Officer. The Office of Information Technology Planning shall evaluate the City's information technology needs; develop City-wide information technology strategies, plans, policies, and procedures, including efforts to coordinate the City's internal information technology services and the information technology necessary for the interaction of the City with its citizens and institutions; and perform further duties as may from time to time be required by ordinance or by the Director of Finance.
(Ord. No. 148-03. Passed 6-10-03, eff. 6-12-03) (Board of Control Res. No. 442-03. Adopted 7-30-03)
The Director of Finance is hereby authorized and directed to enter into agreements on behalf of the various departments of City government with persons, firms or corporations claiming to have located funds or other assets due to the City but unclaimed or uncollected, for services for the location, disclosure, and/or recovery of such funds or assets. The compensation for services under the agreements authorized hereby may be determined as a percentage of the funds or assets actually recovered for and paid to the City.
(Ord. No. 1388-93. Passed 8-11-93, eff. 8-19-93)
The City Treasurer is hereby authorized to sell any stocks and bonds received by the City as payment of debts owed to the City at such time as the City Treasurer deems advisable in the interest of the City and to deposit the proceeds of the sale into the fund to which the debt is owed.
(Ord. No. 1656-93. Passed 8-11-93, eff. 8-19-93)
(a) The Director of Finance is hereby authorized to expend funds on behalf of the Clerk of the Cleveland Municipal Court for each of the following purposes:
(1) To provide food, beverages, and mementos for events honoring employees for work-related achievements;
(2) To provide food, beverages, and mementos for training sessions conducted for employees of the Office of the Clerk of the Cleveland Municipal Court, which training sessions may include professional facilitators and
(3) To rent a site for training sessions or retreats for employees of the Clerk of the Cleveland Municipal Court, which may include participation by non-employees, and to provide food, beverages and mementos at such training sessions or retreats.
(4) To provide coffee and other beverages for the Clerk, the Clerk's Administrative Staff, and persons conducting business with the Office of the Clerk of the Cleveland Municipal Court.
(5) To provide refreshments and beverages at public meetings conducted by the Clerk of the Cleveland Municipal Court.
(b) The total amount of funds expended for all of the above programs shall not exceed five thousand dollars ($5,000.00) per year.
(Ord. No. 883-97. Passed 6-9-97, eff. 6-18-97)