Without limiting the generality of Section 2.12.020, the authority and duties of the director of finance shall include the following:
A. Assistance to the administrative officer in the preparation of both the annual operating budget and transmitting the same to the administrative officer for preparation of the capital improvement budget; the keeping of accounting records reflecting the disbursement and commitment of funds within the budget appropriations; and informing the city council and department heads of the current standing of budget appropriations;
B. Auditing and approving before payment all invoices, bills, payrolls, claims, demands, or other charges against the city;
C. Settlement of claims, demands, or other charges against the city and the issuance of warrants in payment thereof;
D. Maintenance of general and cost-accounting systems for the city government and all of its offices, departments, and divisions, which systems shall include a separate account for each item of appropriation contained in the budget, which shall show the amount of the appropriation, the amount expended against the appropriation, the unpaid obligations against it, and the unencumbered balance;
E. Maintenance of detailed subsidiary records controlled by general ledger accounts of all amounts due the city, and of all deposit or trust amounts due from or refundable by the city, and reconciliation of the receivable and trust payable subsidiary ledgers with the controlling accounts at least monthly;
F. Submission to the city council of a monthly statement of all receipts and disbursements and other financial data in sufficient detail to show the financial condition of the city; submission similarly at the end of the year of a complete financial statement and report;
G. Administration of the issuance of business licenses and dog licenses as provided in the ordinances of the city, and responsibility for the collection of all amounts due the city from other governmental agencies or offices and from the holders of franchises granted by the city.
