Chapter 24 - FINANCE DEPARTMENT

Sec. 23.803. - Enforcement Officers. Chapter 25 - OFFICE OF GENERAL COUNSEL Chapter 24 - FINANCE DEPARTMENT[1]

Footnotes: --- (1) ---

Editor's note— Ord. 2006-1194-E, § 1, has been treated as repealing former Ch. 24, §§ 24.101—24-104, 24.201—24.203, 24.301—24.304, 24.401—24.403, 24.501—24.503, 24.601, 24.602, 24.701—24.704, 24.801, 24.802, 24.901, 24.902, 24.1001, 24.1002, 24.1101 and 24.1102, and adding a new Ch. 24. Former Ch. 24 pertained to similar subject matter; and derived from Ord. 73-1060-516; Ord. 80-277-89; Ord. 83-591-400; Ord. 83-935-497; Ord. 86-900-561; Ord. 87-1433-805; Ord. 91-1024-418; Ord. 97-679-E; Ord. 2003-1058-E; Ord. 2005-1518-E; Ord. 78-329-131; Ord. 78-744-361; Ord. 83-1344-722; Ord. 84-1307-754; Ord. 86-1305-736; Ord. 93-98-17; Ord. 86-1116-580; Ord. 94-620-351; Ord. 97-198-E; Ord. 97-707-E; Ord. 98-585-E; and Ord. 2006-356-E. Provisions similar to former Pts. 8, 9 and 11 can now be found in Ch. 23. Subsequently, Ord. 2007-839-E, Ord. 2016-140-E, and Ord. 2024-175-E amended the title of Ch. 24.

Charter reference— Civil service, Art. 17.

Cross reference— Tax collector, Ch. 40; taxation, revenue and utilization of expenditures commission, Ch. 57; administration and personnel, Tit. V; grants, Ch. 117; miscellaneous appropriations, Ch. 118; State revolving fund loans, Ch. 119; public fees, Ch. 123; taxation, Tit. XXII.

PART 1. - DEPARTMENT ESTABLISHED; OFFICE OF DIRECTOR/CHIEF FINANCIAL OFFICER

Sec. 24.101. - Establishment; function.

There is created an executive department to be known as the Finance Department. The Department shall administer and be responsible for the financial affairs of the Consolidated Government in accordance with the provisions of this Chapter and applicable ordinances. The Director of Finance, who shall also be known as the Chief Financial Officer (CFO) or Finance Services Officer, or Chief Finance Officer, is the head of the Finance Department. The Finance Department shall include the Budget, Accounting, Treasury, and Risk Management Divisions. Within the Office of the Director of Finance, there is created a compliance/internal audit function, which shall be responsible for the evaluation, investigation, and performance review to provide increased accountability, integrity, and oversight of the Executive Branch of the City of Jacksonville and to assist in improving agency operations, and deterring and identifying fraud, abuse, and illegal acts.

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4; Ord. 2011-732-E, § 11)

Sec. 24.102. - Director of Finance/Chief Financial Officer (CFO).

The Director of Finance/Chief Financial Officer (CFO) shall be appointed by the Mayor, subject to confirmation by the Council, shall serve at the pleasure of the Mayor, and shall have a bachelor's degree or higher from an accredited college or university, proven administrative ability, and a record of exceptional performance in an executive level public or private sector financial management position.

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4)

Sec. 24.103. - Powers and duties of Director of Finance/Chief Financial Officer.

The Director of Finance/Chief Financial Officer shall be responsible to the Mayor for the administration of the financial affairs of the Consolidated Government and, to that end, shall supervise all divisions and offices of the Finance Department. The Director of Finance shall be responsible for:

(a)

Compiling the proposed budget of the Consolidated Government as provided in Article 14 of the Charter;

(b)

Maintaining accounting systems for the Consolidated Government, in accordance with generally recognized governmental accounting principles and procedures, keeping accounting records and exercising financial and budgeting controls;

(c)

Prescribing the accounts to be kept by the Consolidated Government, the form of receipts, vouchers, bills or claims, warrants, requisitions, purchase orders or any financial stationery to be used, and provide suitable instructions for the use thereof;

(d)

Prescribing the times and the manner in which funds received by the Consolidated Government shall either be paid to the Treasurer or deposited in a bank account to the credit of the Consolidated Government;

(e)

Examining all contracts, purchase orders and other documents, other than limited dollar purchasing card purchases, which would result in or involve financial obligations against the Consolidated Government, and approve them only upon ascertaining that there is an unexpended, unencumbered and unimpounded balance in each appropriation and allotment to which they are applicable, sufficient to cover such potential obligation; provided, that in the case of documents to be paid from surplus gas tax funds as defined in Section 748.106(m), he shall ascertain and certify either:

(1)

That there is an unexpended, unencumbered and unimpounded balance in the City's account in the State Treasury sufficient to cover the obligation, or

(2)

That the funds to be transferred from the State according to the cash flow schedule required by Section 748.207 will be sufficient to cover the obligation when it is due, or

(3)

That the forecast provided by the State of the surplus gas tax funds to be available in future fiscal years indicates sufficient funds will be available in those fiscal years to cover the obligation of the document in each fiscal year, or

(4)

Any or all of these circumstances;

(f)

Auditing before payment all bills, invoices, payrolls and other claims, demands or charges against the Consolidated Government, other than limited dollar purchasing card purchases, and approve them only if duly authorized by appropriations or allotments of appropriations;

(g)

Submitting a monthly financial report to the Mayor, for presentation to the Council, showing the financial condition of the various funds of the Consolidated Government, as well as the condition of all items included in the adopted annual operating budget, including estimated revenues, revenues received, appropriations and allotments for such appropriations;

(h)

Preparing a complete annual report of the financial activities of all funds of the Consolidated Government;

(i)

Instructing the Treasurer to invest funds of the Consolidated Government from time to time as may be appropriate;

(j)

Designating banks and other depositories in which Consolidated Government funds shall be deposited, and municipal, state and federal securities which shall constitute legal investments for the Consolidated Government;

(k)

Have general responsibility for employee safety programs, including:

(1)

Employee safety engineering, education and enforcement programs,

(2)

A comprehensive accident prevention program and regular safety inspections,

(3)

Safety research and review activities,

(4)

Investigating, analyzing and reporting of all accidents involving employees and equipment,

(5)

Preparing and maintaining safety manuals; and(l) With regard to the purchasing card purchases, will perform a post receipt audit as to compliance with policy, including post event approval by the card holder, the immediate supervisor, and if requested, the appropriate division chief;

(m)

Perform any other duties as may be assigned by ordinance or by the Mayor.

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4)

Sec. 24.104. - Reserved.

Editor's note— Ord. 2011-732-E, § 11, amended the Code by repealing former § 24.104 in its entirety. Former § 24.104 pertained to establishment, powers and duties of the Deputy Director; and derived from Ord. 2006-1194-E and Ord. 2007-839-E.

PART 2. - TREASURY DIVISION

Sec. 24.201. - Establishment; functions.

There is created a Treasury Division. The Division shall be responsible for the custody, investment and disbursement of all funds belonging to the Consolidated Government, and for such other duties as are set forth in this Part.

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4)

Sec. 24.202. - Division Chief.

The Treasurer is the division chief of the Treasury Division. The Treasurer shall be appointed by the Mayor, subject to confirmation by the Council, shall serve at the pleasure of the Mayor, and shall have a bachelor's degree or higher from an accredited college or university in finance, accounting, business management or a related subject and shall have substantial experience in the area of public or private financial management.

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4)

Sec. 24.203. - Duties of Treasurer.

The Treasurer shall be responsible for the treasury, and pension functions. The Treasurer shall be responsible for the custody and disbursement of all funds belonging to or in the possession of the Consolidated Government except as otherwise provided in the Charter, or by ordinance, or general or special law not inconsistent with the Charter. The Treasurer shall invest Consolidated Government funds, whenever any excess funds are available for that purpose, in legal investments approved by the Director of Finance / CFO. The Treasurer shall make every endeavor to secure interest on Consolidated Government funds, and shall manage such funds in the best interests of the Consolidated Government. At the close of each fiscal year the Treasurer shall prepare a statement of the total amount of interest received on Consolidated Government funds during the year, and the average amount of Consolidated Government funds invested per day during the year. This statement shall be submitted to the Director of Finance / CFO, who may make corrections or additions, and who shall submit the statement to the Council and the Mayor. The Treasurer shall supervise the administration of the General Employees Pension Plan and shall have such other duties as may be prescribed from time to time by the Mayor, or by the Director of Finance/CFO, or by law.

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4)

Sec. 24.204. - Pension.

The Treasurer, through a pension office, shall be responsible for the administrative support and financial management of the General Employees Retirement System (including the General Employees and Correctional Officers Pension Plans).

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4)

PART 3. - ACCOUNTING DIVISION/COMPTROLLER

Sec. 24.301. - Establishment; functions.

There is created an Accounting Division, which shall be responsible for the general accounting system and records of the Consolidated Government.

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4)

Sec. 24.302. - Division chief.

The City Comptroller is the division chief of the Accounting Division. The City Comptroller shall be appointed by the Mayor, subject to confirmation by the Council, shall serve at the pleasure of the Mayor and shall have a bachelor's degree or higher from an accredited college or university in accounting and at least five years supervisory experience in general accounting or equivalent training and experience.

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4)

Sec. 24.303. - Duties of City Comptroller.

The City Comptroller shall maintain a general accounting system and such cost accounting records and budgetary control records designed to prevent expenditures in excess of appropriations or allotments. The Comptroller shall prepare disbursement warrants and conduct a thorough preaudit, where possible, to all claims on all funds, including payrolls, before payment and shall maintain a current audit control over cash receipts.

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4)

PART 4. - RISK MANAGEMENT DIVISION

Sec. 24.401. - Establishment; functions.

There is created the Risk Management Division. The Division shall be responsible for employee safety programs, insurance and risk management functions as further defined in Chapter 128, Ordinance Code.

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4)

Sec. 24.402. - Division Chief.

The Risk Manager is the division chief of the Risk Management Division. The Risk Manager shall be appointed by the Mayor, subject to confirmation by the Council, shall serve at the pleasure of the Mayor, and shall have a bachelor's degree or higher in an accredited college or university in business, insurance, and/or risk management or a law degree and at least five year's experience in insurance and risk management activities, including workers compensation, automobile and general liability matters, at the professional level.

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4)

Sec. 24.403. - Duties of Risk Manager.

(a)

The Risk Manager shall oversee and supervise the City's insurance and risk management activities pursuant to Chapter 128, Ordinance Code, federal law and Florida law; and shall perform such other duties and responsibilities as are assigned from time to time by the Mayor, the Director of Finance/CFO or law.

(b)

The Risk Manager is authorized, on behalf of the City and participating independent agencies, to sign insurance documents accepting the binding of insurance coverage(s) for those designated risks for which the purchase of such insurance coverage(s) will transfer some or all of the risks to the insurer, provided that the purchase of such insurance coverage(s) or the broker services to obtain such insurance coverage(s) have been obtained through the City's Procurement Code, Chapter 126, Ordinance Code, and the appropriate available balance has been budgeted and previously encumbered, and any other insurance policy the Director and the Risk Manager agree to be necessary for any risks that may arise. Specifically, the Risk Manager is authorized, on behalf of the City and participating independent agencies, to sign insurance documents accepting the binding of the following anticipated and known insurance coverages:

(1)

Property and Casualty Insurance Brokerage Services;

(2)

Aircraft Liability and Physical Damage;

(3)

Excess Workers' Compensation;

(4)

Watercraft;

(5)

Rails to Trails/RR Crossings;

(6)

Liability & Excess Liability;

(7)

Environmental Pollution Liability;

(8)

Crime Coverage/Fidelity Bond:

(9)

Fine Arts;

(13)

Wharfingers Liability;

(14)

Special Events; and

(15)

Voting & Elections.

The Risk Manager is further authorized, on behalf of the City and participating agencies, to sign insurance documents accepting the binding of additional coverages when the Director and the Risk Manager agree that a need for such additional coverages has arisen.

(c)

The Risk Manager shall be the City's authorized representative (the "Authorized Representative") for purposes of the City's compliance with Section 111 of the Medicare, Medicaid and SCHIP Extension Act ("MMSEA") of 2007. As Authorized Representative, the Risk Manager has ultimate accountability for the City's and the participating independent agencies' compliance with the Medicare Secondary Payer ("MSP") mandatory reporting provisions of MMSEA, and is authorized, on behalf of the City and participating independent agencies, to bind the City and participating independent agencies to contracts and the terms of MMSEA Section 111 requirements and processing. The duties and responsibilities of the Risk Manager, as Authorized Representative, shall be those promulgated by the MSP mandatory reporting provisions in Section 111 of MMSEA through user guides and administrative rules, regulations, and procedures.

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4; Ord. 2009-374-E, § 1)

PART 5. - BUDGET DIVISION

Sec. 24.501. - Establishment; function.

There is created a Budget Division. The Division shall have general responsibility for preparing and reviewing budgets of the Consolidated Government.

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4)

Sec. 24.502. - Division Chief.

The Budget Officer is the division chief of the Budget Division, shall be appointed by the Mayor, subject to confirmation by the Council, and shall serve at the pleasure of the Mayor. The Budget Officer shall have a bachelor's degree or higher from an accredited college or university in business, accounting or public administration, and at least five years experience in budget preparation or public management.

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4)

Sec. 24.503. - Duties of the Budget Officer.

The Budget Officer shall compile the departmental estimates and other data necessary or useful to the Mayor and the Director of Finance / Chief Financial Officer, and assist in the preparation of the budget. The Budget Officer shall examine from time to time the officers, departments and boards of the Consolidated Government in relation to their organization, personnel and other requirements, ascertaining the manner in which their respective budgets are being carried out and their functions performed. The Budget Officer shall call the attention of the department directors and the Mayor to any improvements or economies which might be made in the administrative practices of the Consolidated Government and cooperate in the preparation of budget estimates for the ensuing fiscal year. The Budget Officer, with the advice and assistance of the City Comptroller, shall prepare, revise and maintain a proper standard procedure instruction manual to be followed by all officers, departments and boards of the Consolidated Government to insure uniform accounting and budgetary procedures.

(Ord. 2006-1194-E, § 1; Ord. 2007-839-E, § 4)

PART 6. - GRANTS AND CONTRACT COMPLIANCE DIVISION[2]

Footnotes: --- (2) ---

Editor's note— Ord. 2024-175-E, §§ 3 and 5, amended the Code by repealing former Pt. 6, §§ 24.601—24.605, and adding a new Pt. 6. Former Pt. 6 pertained to the Procurement Division, and derived from Ord. 2016-140-E, § 6; Ord. 2020-311-E, § 2; and Ord. 2021-117-E, § 1.

Sec. 24.601. - Establishment; functions.

There is created an executive division of the Finance Department to be known as the Grants and Contract Compliance Division. The Division shall ensure the City of Jacksonville receives the broadest utilization of grant resources and manages such resources and relationships. The Division shall be responsible and accountable for appropriate compliance in accordance with funding policy. The Division shall:

(a)

Endeavor to obtain external funds for internal City of Jacksonville department projects and functions, established in the annual budget thereby reducing or eliminating the use of general fund dollars for those internal City of Jacksonville projects;

(b)

Direct resource development strategies including but not limited to recommendations concerning identification of external grant resources, private sector partners, and in-kind resources to include equipment, services, and staff for internal City of Jacksonville projects;

(c)

Direct and/or provide oversight of research and evaluation in collaboration with appropriate agency representatives to determine needs and assess feasibility of new program ideas and proposals as they relate to possible external funding and resources for internal City of Jacksonville projects;

(d)

Direct, advise, and consult, with all appropriate staff and partners regarding grant application specifications such as program descriptions, work plans, and timelines;

(e)

Administer budget computations, statistical analysis, and program/budget narratives for completion of applications;

(f)

Administer and oversee grant writing initiatives, program monitoring, and assure communication with both internal and external program administrators throughout the life of any resource award;

(g)

Ensure agency compliance with regulatory standards concerning resources development opportunities including compliance with federal, state, and local laws, rules, fiscal requirements, agency policies, programmatic guidelines and appropriate contracts/agreements;

(h)

Oversee training of City-wide staff engaged in grant writing, administration, and compliance which includes informal training, cross training, and formal training such as conducting grant writing workshops;

(i)

Staff the Public Service Grants Council and forward any recommendations from the Public Service Grants Council to the Director of the Finance Department; and

(j)

Coordinate with the Jacksonville Journey Forward in accordance with Chapter 85 of the Code regarding the application and award of City grants regarding crime reduction or public safety. The Jacksonville Journey Forward may make recommendations to the Division regarding any proposed new or existing community-based crime reduction programs being proposed by the Division or other City agency.

(Ord. 2024-175-E, § 5; Ord. 2024-635-E, § 3)

Sec. 24.602. - Division Chief.

The Chief of Grants and Contract Compliance is the head of the Grants and Contract Compliance Division, shall be appointed by the Mayor, subject to confirmation by Council, and shall serve at the pleasure of the Mayor. The Chief shall have a bachelor's degree or higher from an accredited college or university and at least five years' experience in an administrative or executive position in grant management or similar operations or other commensurate training and experience. The Chief shall manage the various functions of the Division outlined herein, and perform such other duties and responsibilities as may be assigned by the Mayor, the Director of the Finance Department, or their respective designees.

(Ord. 2024-175-E, § 5)

Sec. 23.803. - Enforcement Officers. Chapter 25 - OFFICE OF GENERAL COUNSEL