Sec. 6-100. - Director of finance generally.

The department of finance shall be headed by a director of finance who shall be qualified for the position by education, training and experience. The director of finance shall be the chief financial and accounting officer of the City of Wilmington.

Sec. 6-101. - Accounts.

The director of finance shall establish a general accounting system for the city government. He shall:

(a)

Keep separate accounts of each item of appropriation made to any officer, department, board or commission of the city, to any other governmental officer or agency and to any other person, association or corporation. Each such account shall show the amount of the appropriation, the amounts paid therefrom, the unpaid obligations against it, and the unencumbered balance;

(b)

Have complete supervision over the keeping of detailed accounting records by officers, departments, boards, commissions, agencies or others receiving appropriations from the city. After consultation with the city auditor, he shall devise, and from time to time improve, a uniform system of accounting for all officers, departments, boards and commissions of the city and other governmental agencies receiving appropriations, and shall require such system to be installed and maintained by all such officers, departments, boards, commissions and agencies. Such system shall avoid duplication of records and of bookkeeping to the greatest extent possible consistent with the provisions of this Charter and the safeguarding of the city's finances;

(c)

Supervise the accounting for all moneys received and receivable by the city from any source whatever. He shall require the accounting in the department of finance to be done by modern and economical methods, including the use of mechanical equipment, and with adequate safeguards to prevent irregularity or laxity in the recording both of moneys received and of moneys due;

(d)

Reflect in the accounts in his office the amounts collected by the department of finance, as shown by the daily reports of the department of finance;

(e)

Issue within ninety (90) days after the close of each fiscal year a statement as of the end of that year showing the balances in all funds of the city, the amounts of the city's known liabilities, and such other information as is necessary to furnish a true picture of the city's financial condition.

(f)

Prepare and supply to the mayor such information as will enable the mayor to keep currently acquainted with the financial conditions and prospective receipts and expenditures of the city during the current fiscal year in order to control expenditures in such a manner as to avoid deficits.

Sec. 6-102. - Inventory accounting.

The director of finance shall:

(a)

Be responsible for the maintenance of a perpetual inventory in the procurement and records division and in every department, board or commission of the city or other governmental agency having possession of unissued stores of city property having a unit value greater than one hundred dollars ($100.00). The director shall devise, install and supervise the operation of systems under which withdrawals from and replacements in stores will be currently recorded and reported to the division. The director shall have supervision over the periodic (at least annually) counting, weighing or measuring of inventory quantities;

(b)

Supervise the making of inventory lists of furniture and equipment by every officer, department, board, commission or other agency having possession of city-owned property. The inventory lists shall be signed by such officer or by the head of such department, board, commission or other agency. The director shall devise a system under which additions to and withdrawals from such furniture or equipment shall be currently recorded, and shall have supervision over the periodic (at least annually) counting of such furniture and equipment, and the reconciliation of such counts with the city's perpetual inventory records.

Sec. 6-103. - Clearance of requisitions for purchase of equipment, material and supplies.

The director of finance shall from time to time determine whether equipment, materials or supplies are presently available so as to render unnecessary contemplated purchases of additional equipment, material or supplies. To enable him to perform this function, the procurement and records division shall submit to him every proposal for the purchase of equipment, material or supplies except any purchases involving an expenditure of less than such an amount as may be fixed from time to time by order of the administrative board. It shall not be lawful to invite bids for any purchase exceeding the exempted amount without first obtaining prior approval from the director of finance.

Sec. 6-104. - Contracts.

Before any contract shall be effective, the director of finance shall approve it as to the availability of appropriated funds. He shall designate on every such contract the appropriation under which it is made and shall give it a number in the order of its date. He shall, in the order in which each contract is numbered, charge the appropriation out of which expenditures thereunder will be made.

Sec. 6-105. - Requisitions for the payment of money.

The director of finance shall receive for transmittal to the auditing department every requisition for the payment of money out of the city treasury. He shall examine the requisition to see whether there is an appropriation available for the requested expenditure and whether the requisition is in accordance with any administrative order of the mayor relating to current expenditures. If the requisition is proper in these respects, the director shall note his approval thereon and transmit it to the auditing department; otherwise he shall return it whence it came to him. However, if any officer, department, board, commission or agency has failed to comply with the director's accounting requirements, the director may decline to approve any requisition for the payment of money out of any appropriation to such officer, department, board, commission or agency until compliance. The director shall keep among his records copies of all requisitions approved for payment.

Sec. 6-106. - Cost analysis.

The director of finance shall from time to time make studies of the cost of performing the various functions which are committed to the several officers, departments, boards or commissions or other agencies. Such studies shall be made on such basis as the director of finance may deem useful or as the mayor or the administrative assistant may request. Reports showing the results of such studies shall be made to the mayor and to the administrative assistant.

Sec. 6-107. - Examination of records and property.

To enable the director of finance to perform his duties as provided in this chapter, he shall have access to the records of every officer, department, board or commission of the city or other governmental agency to which appropriations are made by the city, and shall have the right to examine at any time the equipment, material or supplies acquired with such appropriations and in the possession of any such officer, department, board, commission or agency.

Sec. 6-108. - Additional power and duties; collection of revenue.

Except as otherwise provided in this Charter, the department of finance shall exercise the powers and perform the duties heretofore exercised and performed by the collector of taxes, and all other officers, departments, boards and commissions of the city, in the receipt and collection of taxes, license fees and other moneys due the city and such other powers and duties as are imposed or conferred upon it by this Charter or by ordinance.

Sec. 6-109. - Functions.

The department of finance shall have the power and its duty shall be to perform the following functions:

(a)

Collection of real estate and personal property taxes; billing. It shall collect all real estate and personal property taxes, penalties and interest due the city. All bills for such taxes shall be prepared in accordance with the assessments certified to the department by the board of assessment and shall be forwarded to the respective taxpayers as soon as possible after the receipt of the certified list.

(b)

Collection of income and other taxes. The department shall collect all taxes which are now or may hereafter be imposed by the council in such manner as shall be prescribed by ordinance.

(c)

Water and sewer rents. The department shall collect all water and sewer rents due to the city. It shall cause all water meters to be read punctually by its employees. Bills for water and sewer rents shall be mailed to the owners of the properties against which they are charged.

(d)

Collection of license fees. The department shall collect all fees or charges imposed by or pursuant to statute or ordinance for the issuance by the city of any licenses or permits.

(e)

Parking violations. The department shall collect all fines due to the city from parking violations.

Sec. 6-110. - Receipts; copies of bills and receipts.

The department of finance shall issue official receipts for all moneys collected from whatever source. Except for bills and receipts for real estate and personal property taxes, copies of all bills and receipts issued by the department shall be forthwith delivered to the auditing department.

Sec. 6-111. - Assignment of employees or agents to other departments, boards and commissions.

The department of finance shall, with the consent of the administrative assistant, assign its own employees to any department, board or commission which receives money due to the city with regularity and in such volume as to warrant the full-time assignment of such employees. In any case in which any such department or any board or commission shall receive city money irregularly and in volume not sufficient to warrant the assignment of employees of the department to such other department, board or commission, the department shall designate one or more of the employees of such other department, board or commission as the agents of the department who may receive money on behalf of the city. Such agents shall be appropriately bonded, shall issue official receipts for any money received by them, and shall daily transmit to the department all moneys received, together with copies in duplicate of the receipts issued by them. The department shall retain one copy of all such receipts, and shall forthwith deliver to the auditing department the other copy.

Sec. 6-112. - Banks as agents for receiving taxes and other moneys.

The department of finance may designate any bank doing business within the city [as] the agent of the department for receiving any taxes collectible by it under the provisions of this Charter. The method of the receipt of taxes or other moneys through any bank designated as the city's agent under this section shall be approved by the city auditor. In all cases, any such banks shall be depositories of the city, shall be authorized to issue official receipts for the moneys received by them, shall forthwith credit the city's accounts with the moneys so collected, and shall make daily reports in duplicate to the department, with which shall be included copies in duplicate of all receipts issued by them as agents of the city.

Sec. 6-113. - Chargeability of the director of finance.

The director of finance shall be charged with the full amount of all accounts placed in his hands by the proper officer for collection.

Sec. 6-114. - Tax review board.

The tax review board shall perform such duties as the council shall from time to time impose upon it.

Sec. 6-115. - Board of assessment.

The board of assessment shall fairly assess all real and personal property taxable by the city in the manner as now or hereafter required by law.

Sec. 6-116. - Additional powers and duties—Procurement and records.

There shall be a division in the department of finance known as the procurement and records division which shall have the power and its duties shall be to ensure the performance of the following functions:

(a)

Procurement.

(1)

Except as otherwise provided in this chapter, it shall purchase, and when feasible store and distribute, all personal property to be procured with funds from the city treasury. It shall establish and maintain city storehouses, develop and operate therein a uniform, modern system of stores control based upon perpetual inventory, and maintain a sufficient stock of staple commodities on hand to supply the estimated current needs of all departments, boards and commissions of the city and other governmental agencies for whom such commodities are procured with funds appropriated from the city treasury. All purchases, other than purchases for stock and all deliveries from such stock shall be made only upon proper requisition. For the purpose of exercising its procurement functions more efficiently and economically, the division shall classify all items of personal property subject to procurement by it; adopt as standards the minimum number of quantities, sizes and types of such items consistent with efficient operation; and prepare, promulgate and enforce, written specifications for all such standard items and may maintain a laboratory for testing and inspecting such personal property.

(2)

The division shall procure at the cost of the city good and sufficient bonds, to be approved by the city solicitor and filed with the division of records and procurement to meet the requirements of law, in the case of all city officers and employees required to give surety bonds to the city, for the faithful performance of their official duties or to account for city funds or property in their possession. When authorized by the administrative board, it shall also procure liability insurance, covering liability of the city and its officers and employees. It shall also procure any other kind of insurance which it may be lawful for the city or any officer, department, board or commission of the city to carry and for which an appropriation has been made to the department of finance.

(3)

The division shall let all contracts for utility services which are required by any department, board and commission of the city and other governmental agencies and which are to be paid for with funds from the city treasury.

(4)

The division shall from time to time notify the chief clerk of the council, the mayor, the several officers, departments, boards and commissions of the city and other governmental agencies whose procurement requirements are to be purchased with funds appropriated from the city treasury, respectively, to furnish, at such time as it may require, lists of all requirements that may be needed by each of such officers, departments, boards, commissions and agencies for such periods as the department shall prescribe, excepting only perishable foodstuffs for city institutions. Upon receipt of such lists, the division shall, as far as practicable, consolidate and classify the requirements named therein, and shall prepare annual, semi-annual or quarterly schedules as may be deemed proper, and may standardize any or all requirements thereof, and deemed for the best interest of the city. The schedules as finally prepared shall be issued by the department for procuring the requirements specified herein.

(5)

In the performance of its procurement functions, the division shall consult with and consider recommendations of the council, the mayor, the officer, department, board or commission of the city or other governmental agency, whose requirements it is procuring.

(6)

Whenever the division shall procure any item which is to be paid for out of an appropriation made to another department, board or commission of the city or to any other government agency or from a special fund, the division shall act as agent for such department, board, commission or agency.

(7)

The division may permit any officer, department, board or commission of the city or other agency to make a particular purchase or class of purchases directly, but in any such case the division shall first approve in writing the specifications for such purchase.

(b)

Printing and publications.

(1)

The division shall furnish by contract or otherwise all printing and binding, engraving and publications required by the city.

(2)

The division shall distribute all printed matter of the city. It may sell, at prices to cover the cost of publication, any printed matter which it distributes. The division shall compile, edit and publish annually a city manual. It shall copyright, in the name of the city, all city publications which it regards desirable to have copyrighted.

(c)

Contracts. After advertising and the receipt of competitive bids, the division shall let contracts to be paid for with funds appropriated from the city treasury for which competitive bids are required, including contracts for concessions whether or not the specifications were prepared and the performance of the contract is to be supervised by another department, or by a board, commission or other government agency.

(d)

Sales of unserviceable personal property. The division shall receive from departments, boards and commissions of the city, and other governmental agencies, unserviceable personal property owned by the city or acquired with funds appropriated from the city treasury; and if no other department, board or commission of the city or other government agency supported by funds appropriated from the city treasury is able to make use of it presently, [the division shall] dispose of it by sale, either at public auction or private sale, or by transfer, exchange or otherwise after public advertisement or other appropriate public notice and receipt of bids.

(e)

Standards. It shall make rules embodying standards for all departments, boards, commissions or other governmental agencies of the city to govern:

(1)

The types of paper, ink and other materials to be used in the creation of city records;

(2)

The methods and the kinds of equipment to be used for the filing of city records and the places where files shall be kept;

(3)

The care and custody of city records necessary to secure their safety and preservation at all times at such places or in such depositories as shall be designated by the division;

(4)

The occasions, the methods and the kinds of equipment to be used for the reproduction and duplication of city records;

(5)

Procedures, subject to the provisions of this Charter, for the disposition and archival preservation of city records.

(f)

Records for public inspection and use. The division shall collect, maintain and make available for public inspection the originals or duplicates of all city records maintained for that purpose. Where such records are necessary for the current exercise of the powers and the current performance of the duties of any officer, department, board or commission or other agency, the original or a duplicate thereof may also be retained by such department, board or commission. The division shall furnish to persons applying therefor certificates relating to city records or copies or [of] city records upon the payment of such charges as shall fairly reimburse the city for the cost of such service and for this purpose it shall prepare and from time to time revise a schedule of fees.

(g)

Forms. The division shall approve or disapprove and from time to time review the necessity for forms used by any office, department, board or commission in the exercise of its powers and the performance of its duties.

(h)

Archives. The division shall preserve and turn over to the State Archivists those city records not of current use and which have historical value in accordance with state law.

(i)

Central depositor. The division shall receive and keep the originals of rules and of regulations promulgated by any office, department, board or commission, and all bonds required to be filed by any officer or employee of the city, and receive, make a record of and forward to the officer, department, board or commission concerned all documents required to be filed with the city by any person for public recordation.

Sec. 6-117. - Same—Examination of records.

Any authorized officer or employee of the division of procurement and records shall have the right to examine the records of any office, department, board or commission to determine the manner in which they are maintained.

Sec. 6-118. - Same—Intragovernmental rules.

The division of procurement and records may make rules binding on all officers, departments, boards or commissions and necessary to carry out the powers and duties vested in it by this Charter but such rules shall not become effective until first approved by the administrative board.

Sec. 6-119. - Same—Property records.

The procurement and records division shall compile and maintain current and comprehensive records, by officers, departments, boards and commissions of the city and other governmental agencies, of all real and personal property of the city. Such records shall show the cost, serial numbers, location and such other information as the director of finance shall from time to time direct.