1982-10 Establishing Chapter 2.22 of Title 2 of the KIB Code of Ordinances (Financial Department)11 !1 i n 1 2
KODIAK ISLAND BOROUGH
ORDINANCE NO. 82 -10 -0
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH, KODIAK, ALASKA, ESTABLISHING
j CHAPTER 2.22 OF TITLE 2 OF THE KODIAK ISLAND BOROUGH CODE OF ORDINANCES
(Finance Department)
1 WHEREAS, the Assembly of the Kodiak Island Borough has established
i the position of Finance Officer, and
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WHEREAS, the title of Finance Officer is not in harmony with the
title of this office for the majority of Alaskan municipalities, and
'the appropriate organization changes of Borough.
WHEREAS, such position has subsequently been filled resulting in
NOW, THEREFORE, BE IT ORDAINED that Chapter 2.22 of the Kodiak Island
Borough is established to read as follows:
Chapt`.22
FINANCE DEPARTMENT
Sections:
2.22.010 Director
2.22.020 Accounting
2.22.030 Data Processing
2.22.040 Internal Audit
2.22.050 Treasury
2.22.010 Director. The finance department shall be headed by the
director of finance who shall be ex- officio borough treasurer, data processing
manager, borough accountant and internal auditor.
2.22.020 Accounting. The accounting and fiscal reporting functions
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of the borough shall be under the supervision of the director of finance. The (
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director of finance shall maintain custody of and responsibility for all fiscal I
records of the borough not specifically entrusted to other offices by the
director of finance.
2.22.030 Data Processing. The director of finance shall be
responsible for directing the operations of the data processing element of the
borough. The borough data processing shall provide centralized data processing
to all borough departments. The director of financey ex-officio data
processing manager, will also provide data processing service to the school
district and such other activities as the manager may legally direct.
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ATTEST:
Ordinance No. 82 -10 -0
Page 2
2.22.040 Internal Audit. The director of finance, ex- officio
internal auditor, shall work closely with the external auditors in the best
interest of the borough. All departments will make available such documents
and records as are necessary to accomplish this function.
2.22.050 Treasury. The treasury functions shall be headed by the
director of finance, ex- officio borough treasurer, who will have custody of
all public monies and investment securities of the borough. The director of
finance, ex- officio borough treasurer, will also administer the property tax
collections arid fiscal operations function and act as paying agent for
outstanding bonds and interest coupons.
PASSED AND APPROVED by the Kodiak Island Borough Assembly on this
4th day of March , 1982.
First Reading and Approval: February 4, 1982
Second Reading, Public Hearing, Passage:
Effective Date: March 4. 1982
Recommended By: Finance Officer
KODIAK ISLAND BOROUGH
By
rough Mayor
March 4, 1482