Fiscal Control

Responsibilities

The Fiscal Control Division supervises all the accounting operations of the City. It is responsible for the following:

• Paying employees and vendors
• Tracking receivables (other than tax and utility bills), accounting for all revenues, expenses and capital expenditures incurred by the City
• Maintaining encumbrances against the City's budget
• Preparing financial reports

Audits

This division arranges for an annual independent audit, through competitive bidding, per City Code, Chapter 13. The results of this annual audit are published in the City's Comprehensive Annual Financial Report (CAFR). Following the financial information in this report is the Statistical Section.

Various trends over a 10-year period can be found in this section including collection rates of taxes, assessed value of property, outstanding debt, full time equivalent employees (for the City, the School and Enterprise Funds) as well as operating indicators by function and capital asset statistics.