Section 5.1. Director - Appointment; qualifications
The director of the department of finance shall be, or be appointed by, the
city manager. He shall have knowledge of municipal accounting and taxation and
shall have had experience in budgeting and financial control.
Section 5.2. Same - Powers and duties
The director of finance shall have charge of the administration of the fiscal
affairs of the city and to that end he shall have authority and shall be required
to:
(1) Keep books of account of the receipts and expenditures of all departments.
(2) Keep accurate detailed accounts of:
(a) All taxes assessed by the city and all money due to the city from any and
every source.
(b) Moneys received and the several sources from which derived.
(c) All funds of the city and disbursements made therefrom and all obligations
incurred.
(3) Prescribe the method of keeping accounts for all departments and offices
of the city, which method shall be uniform as nearly as practicable and conform
to the laws of the state.
(4) Examine and audit all accounts and claims against the city except claims
for unliquidated damages. He shall not issue or sign any draft, check or warrant
until he shall have verified the correctness of the account for which the same
is issued; neither shall he allow the payment of any account unless the money
shall have been appropriated therefor, nor shall he issue or sign any draft,
check or warrant for any account against the city unless sufficient money is
in the fund on which it is drawn.
(5) Balance the books of account of all departments of the city each calendar
month under the direction of the city manager, who shall make monthly and quarterly
public financial statements to the council.
(6) Present to the council annually, and whenever required by the council, a
detailed statement of the financial condition of the city, which shall include
all receipts and expenditures of the various departments; a detailed statement
of the debt of the city, and the purpose for which it was incurred; and an inventory
of all real estate, personal property, supplies, and equipment of the city,
with both their cost and estimated current value.
(7) Serve as city treasurer and have custody of all public funds belonging to
or under the control of the city, or any office, department, or agency of the
city government; deposit all funds coming into his hands in such depositories
as may be designated by resolution of the council, or, if no such resolution
be adopted, in such depositories as may be designated by the city manager, subject
to the requirements of law as to surety and the payment of interest on deposits.
(8) Have custody of all investments and invested funds of city government, or
in possession of such government in a fiduciary capacity; have the safekeeping
of all bonds, notes or other evidences of indebtedness of the city, and be responsible
for the receipt and delivery of the same for transfer, registration or exchange.
(9) Have supervision and direction of the collection of all moneys due the city
from any other source whatsoever unless otherwise provided by this Charter.
All moneys due the city collected by any other officers or employees of the
city shall be promptly accounted for and paid into the city treasury.
(10) As director of finance and as city treasurer, perform such additional duties
not herein specifically set out as may be required of him by this Charter, by
law, by ordinance or by the city manager.
(11) Be responsible for the approval of all proposed expenditures; and unless
he shall certify that there is an unencumbered balance of appropriated and available
funds, no appropriation shall be encumbered and no expenditure shall be made.
(12) Collect all taxes, special assessments, license fees and other revenues
of the city or for whose collection the city is responsible, and receive all
money receivable by the city from the state or federalgovernment, or from any
court, or from any office, department or agency of the city, or from any source
whatsoever.
(13) He shall assess, or cause to be assessed, on a just and equitable basis,
and as provided by law, all taxable property in such manner and within such
time as the council may prescribe.
Section 5.3. Division of purchases
There shall be established in the department of finance a division of purchases,
the head of which shall be the city purchasing agent, who shall be appointed
by the city manager. The purchasing agent, pursuant to rules and regulations
approved by the city manager and adopted by ordinance, shall contract for, purchase,
store and distribute all supplies, materials and equipment required by any office,
department, board or other agency of the city unless otherwise provided in this
Charter. He shall also have power and shall be required to:
(1) Establish and enforce specifications with respect to supplies, materials
and equipment required by the city.
(2) Inspect or supervise the inspection of all deliveries of supplies, materials
and equipment, and determine their quality, quantity and conformity with specifications.
(3) Have charge of such general storerooms and warehouses as the city may maintain.
(4) Transfer to or between offices, departments or agencies, or, with the approval
of the council, sell surplus, obsolete, or unused supplies, materials or equipment.
Section 5.4. Competitive bidding
Before the city makes any purchase or contract, or lets any contract for improvements,
there shall be given ample opportunity for competitive bidding, subject to such
exceptions as the council upon recommendation of the city manager may prescribe
by ordinance or resolution; provided, however, that the council shall not except
individual contract, purchases or sales from the requirement of competitive
bidding, or shall it permit the subdivision of contracts, or purchases, for
the purpose of evading the requirements of competitive bidding.
Section 5.5. Representation on board of equalization
For the purpose of giving the City of Springfield representation on the County
Board of Equalization when said Board is sitting for the purpose of equalizing
assessment of property in the city, the city shall have the same number of representatives
thereon as the city was entitled to prior to the adoption of this Charter. The
representatives of the City shall be appointed by the council, one of whom may
be the Director of Finance. The city council may prescribe the compensation
which the city members of the Board of Equalization shall receive from the city
treasury.
Approved by vote of the people August 5, 1986.
Section 5.6. Fiscal year
The fiscal year of the City of Springfield unless otherwise provided by ordinance,
shall begin on the first day of July and shall end on the last day of June of
each calendar year. The fiscal year shall constitute the budget and accounting
year. As used in this Charter, the term "budget year" shall mean the
fiscal year for which any particular budget is adopted and in which it is administered.
Section 5.7. Tentative budget
The city manager, at least two weeks before the council undertakes to set the
tax rate for the next fiscal year, shall prepare and submit to the council a
tentative budget in sufficient detail to enable said council to appraise the
needs of the city for the next budget year. The council shall then set a tax
rate upon all taxable property in an amount sufficient to produce the revenue
needed.
Section 5.8. Final budget and budget message
The city manager, at least sixty days prior to the beginning of each budget
year, or at such time in each year as shall be fixed by council, shall submit
to the council a final budget with an explanatory message. For the purpose of
preparing this budget and explanatory message, the city manager shall secure
from the head of each office, department, or agency, who shall supply the same,
detailed estimates of revenue and expenditures of that office, department of
agency. The city manager shall also secure an estimate of all capital projects
pending and of those which it is recommended should be undertaken (a) within
the budget year and (b) within the next five succeeding years. In preparing
the budget, the city manager shall review and may revise the estimates, as he
may deem necessary.
The budget shall provide a complete financial plan for the budget year. It shall
include the following:
(1) An itemized statement of estimated revenues from all sources for the year
which the budget is to cover, together with a comparative statement of revenues
for the last completed fiscal year and the year in progress.
(2) An itemized statement of proposed expenditures recommended by the city manager
for each office, department, or agency for the year which the budget is to cover,
together with a comparative statement of expenditures for the last completed
fiscal year and year in progress.
(3) A statement of the amount required for the payment of interest, amortization
and redemption charges on the debt of the city.
(4) Provision for contingent expense in an amount not to exceed five per cent
of the total operating expenditures proposed under item (2) above.
(5) A general budget summary.
(6) Such other information as the city manager may deem essential, or as may
be required by ordinance or by law.
The budget message shall be a full and complete explanation of the proposed
budget, including reasons for any major changes from the preceding year. Expenditures
proposed in the budget for each department, office or agency shall be itemized
by character, object, function, activity and fund. The classification of revenue
and expenditure accounts shall conform as nearly as local conditions permit
to established and recognized standards of accounting. In no event shall the
total amount of the proposed expenditures exceed the estimated income of the
city.
Section 5.9. Budget a public record
The budget and budget message and all supporting schedules, exhibits, and other
explanatory materials, shall be a public record in the office of the city clerk,
open to public inspection. The city manager shall cause sufficient copies of
the budget and the budget message to be prepared for distribution to interested
persons.
Section 5.10. Public hearing
At the meeting of the council at which the budget is submitted, the council
shall determine the place and time of the public hearing on the budget. The
council shall cause to be published a notice of the time and place of the hearing
at least ten days before the hearing is to be held. At the time and place so
advertised, or at any time and place to which such public hearing shall from
time to time be adjourned, the council shall hold a public hearing on the budget
as submitted, at which interested persons shall be given an opportunity to be
heard.
Section 5.11. Adoption of the budget
After the conclusion of such public hearing or hearings, the council may insert
new items or may increase or decrease the various items of the budget, except
for specified fixed expenditures. If it shall increase the total proposed expenditures,
the council shall also increase the total anticipated revenue to at least equal
such total proposed expenditures. The budget shall be adopted by the favorable
vote of not less than a majority of the entire council, not later than the last
Monday of the month preceding the first month of the budget year for which the
budget is intended. Should the council take no final action on or prior to that
date, the budget as submitted shall be effective without council action.
Section 5.12. Effective date, certification and copies of
the budget
Upon a final adoption, the budget shall be in effect for the budget year. A
copy of the budget, as finally adopted, shall be certified by the city manager
and the city clerk and filed in the office of the city clerk. The budget so
certified shall be printed, mimeographed, or otherwise reproduced, and sufficient
copies thereof shall be made available for the use of all offices, departments
and agencies of the city and for the use of interested citizens and civic organizations.
Section 5.13. Appropriations
From the effective date of the budget, the several amounts stated therein as
proposed expenditures shall be and become appropriated to the several offices,
departments or agencies for the various functions and activities specified in
the budget.
Section 5.14. Expenditures limited to budget
All allowable claims against the city shall be approved for payment by the department
or agency head and by the director of finance. The city manager shall establish
procedures for verification and oversight of such expenditures. Any such official
who shall approve any claim for payment of which there is not a sufficient unencumbered
balance in the fund or appropriation, or which is in any way contrary to the
provisions of this Charter, or law, or ordinance, shall be personally liable
and liable on his bond for the amount thereof, and may be removed from office.
Approved by vote of the people April 3, 1984.
Section 5.15. Contracts
No contract or order purporting to impose any financial obligation on the city
shall be executed, nor shall the same be valid and binding upon the city, unless
it be in writing, and unless the director of finance shall first certify in
writing thereon that such contract or order is within the purpose of the appropriation
to which it is to be charged and that there is an unencumbered balance to the
credit of such appropriation sufficient to pay therefor.
Section 5.16. Tax rates and tax rolls
The City Council shall by ordinance set the tax rates and levy on the various
classes of property as assessed by the director of finance, and the levy so
established shall be certified by the city clerk to the director of finance,
who shall compute the taxes and extend the same upon the tax rolls.
Section 5.17. Transfer of unexpended appropriations
The city manager, with the approval of the council and upon the recommendation
of a department or agency head, may transfer any unencumbered appropriation
balance or portion thereof from one classification of expenditure to another
within an office, department or agency. At the request of the city manager,
and within the last three months of the fiscal year, the council may by resolution
transfer any unencumbered appropriation balance or portion thereof from one
office, department or agency to another unless otherwise provided in this Charter.
No transfer shall be made of specified fixed appropriations.
Section 5.18. General provisions
(1) No contract for the acquisition of any property or the construction of any
improvement which is to be financed by bonds shall be executed until the issuance
of such bonds shall have been duly authorized.
(2) The council upon recommendation of the city manager may make emergency appropriations
to meet the pressing need for public expenditures for other than a regular or
recurring requirement to protect the public health, safety or welfare. The total
amount of all emergency appropriations made in any fiscal year shall not exceed
five per cent of the total operating appropriation made in the budget for that
year.
(3) In any fiscal year, the council may issue and sell bonds or notes payable
within one year in any amount not to exceed fifty per cent of the revenues remaining
to be collected and applied to the appropriations budgeted for that year, excluding
revenues from municipally owned utilities not allocated for general revenue
purposes. Any money so borrowed shall be repaid out of said revenues when collected.
(4) All fees, charges and commission for city services, and all money in the
form of rentals, payments for concessions, or other charges for the use or occupancy
of city property received by any officer or employee, and all interest on public
deposits shall belong to the city government, shall be regularly accounted for,
and shall be paid into the city treasury under such regulations as may be prescribed
by the director of finance unless otherwise provided in this Charter.
(5) All appropriations shall lapse at the end of the budget year to the extent
that they shall not have been expended or lawfully encumbered except as otherwise
provided by this Charter or by ordinance.
Section 5.19. Incurring indebtedness
The city may incur indebtedness and issue its negotiable bonds in evidence thereof
for any purpose which may be authorized hereunder, or for any purpose which
may be authorized now or hereafter by the laws of the State of Missouri with
respect to any municipality.
Section 5.20. Specific purposes
Some of the purposes hereby specifically authorized, for which the bonds of
the city may be issued, sold, pledged or disposed of on the credit of the city,
or solely upon the credit of specific property owned by the city, or solely
upon the credit of income derived from property used in connection with any
public utility owned or operated by the city or upon any two or more such credits,
shall be:
(1) The acquiring of land; the purchase, construction, reconstruction, repairs
and improvement upon or extension of the following: Water systems, including
lakes and reservoirs; public sewers, sewage disposal plants, buildings and equipment
for the police and fire departments, other public buildings and equipment therefor;
facilities and equipment for the collection and disposal of garbage and refuse;
bridges, viaducts, subways, tunnels, railroads, bus lines; terminals for bus,
air and railroad travel and their equipment; warehouses, public market facilities,
airports, and equipment therefor; street lighting systems, gas or electric utility
systems, hearing and power plants, telephone and telegraph systems, facilities
for radio and television broadcasting and reception; off-street parking facilities,
or any other public utility or equipment therefor; public housing, hospitals,
orphan homes, industrial schools, jails, workhouses and other charitable, correctional
or penal institutions and equipment therefor; golf courses, swimming pools and
other recreational facilities and their equipment; parks, parkways, streets,
boulevards, grounds or any other public improvement.
(2) The paying, refunding or renewing of any bonds issued by the city, whether
general obligation bonds or revenue bonds, and the establishment of a local
improvement fund to be used for the purpose of paying cash for local improvements,
such fund to be replenished from time to time by the payment into it of the
proceeds of special assessments made on account of such local improvements.
The foregoing enumeration shall not be construed to limit any general provision
of this Charter authorizing the city to borrow money or issue and dispose of
bonds, and such general provisions shall be construed according to the full
force and effect of their language, as if no specific purposes had been mentioned;
and the authority to issue such bonds for any purpose aforesaid is cumulative
and shall not be construed to impair any authority to make any public improvements
under any provision of this Charter or of any law.
Section 5.21. Vote required for issuance of bonds
Whenever by Constitution of the State of Missouri or other applicable law a
vote of the electors of the City of Springfield shall be required prior to the
issuance of any bonds of the City, then no such bonds shall be issued unless
and until a proposal to issue the said bonds of the City of Springfield shall
have been submitted to the qualified electors of the City at an election held
for that purpose and the necessary vote in favor of the issuance of said bonds
shall have been received.
Approved by vote of the people October 1, 1968.
Section 5.22. Conduct of election
Notice of any such election shall be given, and such election shall be held,
conducted, and the returns thereof made, canvassed and declared in the manner
provided by ordinance and by the laws and constitution of the State of Missouri.
Section 5.23. Debt statement
Prior to the adoption of an ordinance calling or providing for the holding of
an election at which any question of incurring indebtedness shall be submitted,
the director of finance shall prepare, swear to, and file for public inspection
in the office of the city clerk a special debt statement which shall set forth:
(1) The aggregate principal amount of all outstanding bonds and notes of the
city.
(2) Deductions, if any, permitted by the constitution and general laws.
(3) The amount of existing net indebtedness.
(4) The amount of net indebtedness after the issuance of the bonds authorized
by such bond ordinance.
(5) The assessed valuation of taxable tangible property within the city as shown
by the last completed assessment for state and county purposes.
(6) The aggregate principal amount of bonds and notes which the city may issue
pursuant to law.
This debt statement, after approval by a majority of the council, shall be published
with the notice of the bond election and shall be presumed to be accurate.
Section 5.24. Sale of bonds
All general obligation bonds, public utility bonds or sanitary sewer revenue
bonds issued under this Charter shall be sold at public sale upon sealed proposals
after notice published at least once in a newspaper published in Springfield,
Missouri, such publication to be made at least ten days prior to the date of
sale; provided, however, this section shall not apply if the City is selling
sewer revenue bonds to a governmental agency. The director of finance shall
mail notices by direct mail to all parties and financial institutions which
in his opinion may be interested in the purchase of such bonds or who shall
make written application therefor.
Section 5.25. Issuance of refunding bonds
For the purpose of refunding, extending and unifying the whole or any part of
its valid outstanding bonds, the city may issue refunding bonds not exceeding
in amount the principal of the outstanding bonds to be refunded and the accrued
interest to the date of such refunding bonds. The council shall provide for
the payment of interest at not to exceed the same rate, and the principal of
such refunding bonds, in the same manner as was provided for the payment of
interest and principal of the bonds refunded.