1981-42 Establishing Chapter 2.22 of Title 2 of the KIB Code of Ordinances1
Sections:
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KODIAK ISLAND BOROUGH
ORDINANCE NO. 81 -42 -0
AN ORDINANCE ESTABLISHING CHAPTER 2.22 OF TITLE 2 OF THE KODIAK ISLAND
BOROUGH CODE OF ORDINANCES (Finance Department)
WHEREAS, the Assembly of the Kodiak Island Borough has establis
the position of Finance Officer, and
WHEREAS, the title of Finance Officer is not in harmony with the
title of this office for the majority of Alaskan municipalites, arid
WHEREAS, such position has subsequently been filled resulting in the
appropriate organization changes of Borough.
NOW, THEREFORE, BE IT ORDAINED that Chapter 2.22 of the Kodiak Island
Borough is established to read as follows:
Chapter 2.22
FINANCE DEPARTMENT
2.22.010 Director
2.22.020 Accounting
2.22.030 Data Processing
2.22.040 Internal Audit
2.22.050 Treasury
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2.22.010 Director. The finance department shall be headed by the
director of finance who shall b= ex- officio borough treasurer, data processing
manager, borough accountant -r+ internal auditor,
2.22.020 Account .n•. The accounting and fiscal reporting functions
of the borough shall be der the supervision of the director of finance. The
director of finance s•.11 maintain custody of and responsibility for all fiscal
records of the bo . gh not specifially entrusted to other offices by the
director of fin • ce.
2.2 .030 Data Processin:. The director of finance shall be
responsibl for direct the operations of the data processing element of the
borough The borough data processing shall provide centralized data
! proc -sing to all borough departments. The director of finance ex- officio data
cessing manager will also provide data processing service to the school
district and such other activities as the manager may legally direct.
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
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 and fiscal operations function and act as paying agent for outstand-
ing bonds and interest coupons.
PASSED AND APPROVED by the Kodiak Island Borough Assembly on this
day of , 1981.
ATTEST:
By
Borough Clerk
First Reading and Approval:
;Second Reading, Public Hearing, Passage:
Effective Date:
Recommended By: Finance Officer
'Ordinance No. 81 -42 -0
Page 2
KODIAK ISLAND BOROUGH
By
Borough Mayor