Delaware General Assembly

CHAPTER 192

FORMERLY

HOUSE BILL NO. 158

AS AMENDED BY

HOUSE AMENDMENT NO. 1

AN ACT TO AMEND CERTAIN PROVISIONS OF SECTIONS 3-401, 6-200, 6-201 AND 6-300 OF THE CITY OF WILMINGTON HOME RULE CHARTER.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each house thereof concurring therein):

WHEREAS, Sections §§ 3-401, 6-200, 6-201 and 6-300 of the City’s Home Rule Charter sets forth accounting practices, procedures and standards; and

WHEREAS, it is in the best interests of the citizens of Wilmington to amend the accounting practices, procedures and standards for effective and efficient operation and administration of city government with regard to the matters addressed in those sections of the City Charter.

NOW THEREFORE:

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each house thereof concurring therein):

Section 1. Amend Section 3-401 of the Wilmington City Code by deleting the understricken language and adding the underlined language to read as follows:

ARTICLE III. EXECUTIVE AND ADMINISTRATIVE BRANCH – ORGANIZATION.

. . .

CHAPTER 4. TERMS OF OFFICE.

. . .

Sec. 3-401. City Auditor.

The city auditor shall serve [for a term of four (4) years following his appointment by the council], until his or her successor is appointed by the mayor and confirmed by a majority vote of council. Any vacancy shall be filled by appointment in the same manner as an original appointment. Any acting city auditor shall serve in such position for not more than ninety (90) days.

Section 2. Amend Section 6-200 of the Wilmington City Code by deleting the understricken language and adding the underlined language to read as follows:

ARTICLE VI. EXECUTIVE AND ADMINISTRATIVE BRANCH – POWERS AND DUTIES (DEPARTMENT OF FINANCE; CITY TREASURER; AUDITING DEPARTMENT; BOARD OF PENSIONS & RETIREMENT).

CHAPTER 2. CITY TREASURER.

Sec. 6-200. Custodian of city funds.

The city treasurer shall receive from the department of finance daily all moneys received by that department from any source and shall make daily deposits of such moneys in such banks or institutions as may be designated by council. He shall make [specific] reports [daily] available to the auditing department and the director of finance of all receipts and deposits and of all moneys withdrawn from the city treasury, and shall present and verify his cash account in such manner and as often as may be required.

Section 3. Amend Section 6-201 of the Wilmington City Code by deleting the understricken language and adding the underlined language to read as follows:

ARTICLE VI. EXECUTIVE AND ADMINISTRATIVE BRANCH – POWERS AND DUTIES (DEPARTMENT OF FINANCE; CITY TREASURER; AUDITING DEPARTMENT; BOARD OF PENSIONS & RETIREMENT).

CHAPTER 2. CITY TREASURER.

Sec. 6-201. Payments out of city treasury.

The city treasurer shall pay moneys out of the city treasury [only] by check, or by electronic transfer or other means in accordance with reasonably accepted business practices. [Checks shall be issued only upon the order of the city auditor. All orders shall indicate the purpose for which the city treasurer is required to draw checks and the particular funds or appropriations to which they are chargeable.] All payroll checks shall be delivered to the officer, department, board or commission of the city or other governmental agency on whose requisition they were ordered drawn. Other checks shall be delivered or mailed to the payees, unless the director of finance shall prescribe another system. Payments shall be mailed or delivered to the payees in accordance with reasonably accepted business practices.

Section 4. Amend Section 6-300 of the Wilmington City Code by deleting the understricken language and adding the underlined language to read as follows:

CHAPTER 3. AUDITING DEPARTMENT.

Sec. 6-300. Functions generally.

The auditing department shall have the power and its duty shall be to perform the [following] internal auditing functions and meet the following standards:

[(a) Approval of disbursement requisitions. It shall examineand approve or disapprove all requisitions submitted to it through the Director of Finance by any officer, department, board or commission of the city or other agency to which an appropriation has been made. The department shall approve a requisition which it finds to be for a purpose comprehended by the appropriation against which it is drawn and in a proper amount. Otherwise the requisition shall be disapproved or returned to the director of finance.]

[(b) Orders for the payment of money out of the treasury. The department shall issue its order to the city treasurer authorizing him to issue checks for payments out of monies in the city treasury so called for by an approved requisition.]

The city auditor and the auditing department shall report to the mayor and city council.

Standards. It shall conduct its work in compliance with Generally Accepted Government Auditing Standards (GAGAS) and the IIA Standards for the Professional Practice of Internal Auditing.

Approved January 21, 2004