Title 6
FINANCE DEPARTMENT
- CHAPTER 1. ORGANIZATION AND DUTIES
- CHAPTER 2. BUDGET
- CHAPTER 3. TREASURY
- CHAPTER 4. PURCHASING
- CHAPTER 5. ACCOUNTING
- CHAPTER 6. REVENUE COLLECTION
- back to topCHAPTER 1
ORGANIZATION AND DUTIES
Section 100. Finance Department.
Section 101. Director of Finance.
SECTION 100. FINANCE DEPARTMENT
The Finance Department shall include Budget, Treasury, Purchasing, Accounting
and Revenue Collection.
SECTION 101. DIRECTOR OF FINANCE
The Director of Finance shall be the executive head of the Finance Department.
Under the direction of the Mayor, he shall be responsible for the direction, operation and
administration of the various activities within the Finance Department and shall perform
such other duties as may be assigned by the Mayor.
back to topCHAPTER 2
BUDGET
Section 200. Budget Requests - Filing.
Section 201. Itemization of Budget Requests.
Section 202. Approval of Budget.
SECTION 200. BUDGET REQUESTS - FILING
It shall be the duty of all departments, agencies, boards, and commissions of the
City of Tulsa to annually file with the Mayor the budget requests for each such
department, agency, board, or commission in accordance with the statutes of the state of
Oklahoma, the Charter and Revised Ordinances of the City of Tulsa on forms designed
and approved by the Mayor.
SECTION 201. ITEMIZATION OF BUDGET REQUESTS
The classification of proposed expenditures included within the budget requests
shall be uniform for all departments, agencies, boards, and commissions of the City of
Tulsa, shall be reviewed by the Finance Department, and shall include such information
as required by the Department, which may include the following:
A. An itemized estimate of the total expenditures for the next fiscal year,
segregated according to basic objects of expenditures;
B. An itemized estimate of the expenditures for the remainder of the current
fiscal year, segregated according to basic objects of expenditures;
C. A schedule in detail of positions and compensation, showing any increase
or decrease in any department or office;
D. The reason for proposed increase or decrease of positions, if any, as
compared with the current fiscal year; and
E. A detailed schedule of new equipment or other items involving capital
outlay, including a justification of the same.
SECTION 202. APPROVAL OF BUDGET
The annual budget appropriation shall be approved in compliance with the
procedure established by the statutes of the state of Oklahoma, the Charter and Revised
Ordinances of the City of Tulsa.
back to topCHAPTER 3
TREASURY
Section 300. City Treasurer
Section 301. Treasurer's Bond.
Section 302. Bond Records.
Section 303. Deposits and Collateral.
Section 304. Designation of Fiscal Agent for the City.
Section 305. Disbursement of Funds.
Section 306. Registration of Warrants.
Section 307. Cancellation and Storage of Warrants and Checks.
SECTION 300. CITY TREASURER
The City Treasurer shall:
A. Deposit and maintain the funds of the City in depositories approved by the
Council;
B. Invest the funds of the City; and
C. Perform such other duties as assigned by the Mayor or as prescribed by the
Charter, the Revised Ordinances of the City of Tulsa or by the laws of Oklahoma.
SECTION 301. TREASURER'S BOND
The City Treasurer shall be required to execute and file with the City Clerk a good
and sufficient bond in a sum not less than One Hundred Thousand Dollars ($100,000.00)
to be fixed by resolution of the Council; and the Council may from time to time, when
deemed necessary, require him to give a new bond or additional bond, or may increase
or decrease the amount of the bond.
SECTION 302. BOND RECORDS
The Treasurer shall keep or cause to be kept separate records for each issue of
bonds outstanding against the City, whether such bonds are registered, in bearer form or
in book entry form. Nothing herein shall prevent the appointment and compensation by
the City of a registrar and/or a transfer and paying agent to effect the transfer of ownership
or change of payee of any bonds issued by the City and to maintain books and records
relating thereto.
SECTION 303. DEPOSITS AND COLLATERAL
The City Treasurer shall deposit all monies of the City of Tulsa with such
institutions in the City as shall have been named as city depositories by the Council of the
City of Tulsa. It shall be the responsibility of the City Treasurer to make certain that all
such deposits, as well as all surety bonds, are fully collateralized as required by the City
Charter, the Revised Ordinances of the City of Tulsa, the statutes of the state of Oklahoma,
and/or by policies adopted by the City Council.
SECTION 304. DESIGNATION OF FISCAL AGENT FOR THE CITY
Upon recommendation by the Director of Finance, following the request for and
receipt of competitive bids, the Mayor shall designate a financial institution to serve as
registrar or transfer and paying agent for City of Tulsa bond issues. Such designation shall
be subject to any requirements as set forth in the Charter of the City of Tulsa and the
statutes of the state of Oklahoma.
Ord. No. 17605
SECTION 305. DISBURSEMENT OF FUNDS
Monies may be drawn from the municipal treasury only upon a proper warrant or
check as provided by law, the Charter or Revised Ordinances of the City of Tulsa;
provided, however, that the Director of Finance may also authorize payments from the
municipal treasury by wire transfer, direct payroll deposit, or other instrument or method
of disbursement through the Federal Reserve System.
Ord. No. 17605
SECTION 306. REGISTRATION OF WARRANTS
In the event that the City issues "no-fund" warrants, the Director of Finance shall
keep a record of such warrants in numerical order and shall note thereon the number of
the warrant, the date of its issuance, to whom issued, the date of registration, the amount
of warrant, and the date of payment.
Ord. No. 17605
SECTION 307. CANCELLATION AND STORAGE OF WARRANTS AND
CHECKS
All warrants and checks paid by the City shall be canceled and stored for
reproduction purposes by the Finance Department in a method deemed reliable by the
Director of Finance and industry standards for a period of five (5) years.
Ord. Nos. 17605, 20249
back to topCHAPTER 4
PURCHASING
Section 400. Definitions.
Section 401. City Purchasing Agent.
Section 402. Requisition and Estimates.
Section 403. Encumbrance of Funds.
Section 404. Prohibition of Interest.
Section 405. Competitive Bidding Required.
Section 406. Formal Contract and Open Market Procedure.
Section 407. Petty Expenditures Revolving Fund.
Section 408. Central Warehousing.
Section 409. Price Agreement Contract Procedures.
Section 410. Emergency Purchases.
Section 411. Inspection and Testing.
Section 412. Surplus Stock.
Section 413. Cooperative Purchasing.
Section 414. Penalty.
SECTION 400. DEFINITIONS
Unless otherwise provided herein, for the purpose of this chapter, the following
terms, phrases, words and their derivations shall have the meanings given herein. When
not inconsistent with the context, words used in the present tense include the future,
words in the plural number include the singular number, and words in the singular
number include the plural number. The word "shall" is always mandatory.
A. City refers to the City of Tulsa, Oklahoma, and means the City government
in all its forms, including not only all City departments but also any agency, commission,
board or other person or entity acting for or on behalf of the City of Tulsa, provided,
however, that any improvement district created pursuant to 11 O.S.1991, §§ 39-101, et seq.,
shall not be included in this definition thereby exempting such improvement districts from
the provisions of this chapter.
B. Council is the legislative body of the City of Tulsa, Oklahoma.
C. City Purchasing Agent or Agent is the Purchasing Agent of the City of Tulsa,
Oklahoma.
D. Contractual Services means and includes all telephone, gas, water, electric
light and power service; towel and cleaning service; leases for all grounds, buildings, office
or other space required by the using agencies except leases from the state, a state agency,
or a political subdivision (as defined herein); leases for all personal property required by
the using agencies; and the rental, repair or maintenance of equipment, machinery and
other city-owned personal property. The term shall not include professional and other
contractual services which are in their nature unique and not subject to competition, nor
shall it include public improvement contracts for the construction, maintenance or repair
of streets, alleys, sidewalks, storm sewers, water and sanitary sewer lines and plant
facilities where such public improvement contracts are awarded pursuant to provisions
of the Charter of the City of Tulsa, nor shall it include services or maintenance authorized
and provided for an improvement district pursuant to 11 O.S.1991, § 39-103.1.
E. Cooperative Purchasing Plan shall mean an agreement entered into between
two or more entities of government for acquisitions pursuant to a single contract obtained
through a competitive bidding process.
F. Mayor shall mean the chief executive officer of the City of Tulsa or his or her
designee.
G. Political Subdivision shall mean a municipality, school district, county, or
public trust with a city, town, school district or county as its sole beneficiary or
beneficiaries, and all their institutions, instrumentalities or agencies.
H. Supplies means and includes all supplies, materials and equipment.
I. Using Agency is any department, board, commission, agency division,
section, bureau or other unit in the City government using supplies or procuring
contractual services as herein provided, except as otherwise exempted by this chapter.
J. Purchasing Card means and includes the commercial credit card issued to
authorized City employees for the purchase of supplies and services.
Ord. Nos. 11704, 18204, 18272, 19432, 20179
SECTION 401. CITY PURCHASING AGENT
The Purchasing Agent shall have the powers and duties prescribed herein.
A. Bond. The Agent shall give an official bond in the sum of One Hundred
Thousand Dollars ($100,000.00) to be fixed by resolution of the Council.
B. Scope of Purchasing Authority.
1. The Agent shall have the power and it shall be the Agent’s duty to purchase
or contract for all supplies and contractual services needed by any using agency which
derives its support wholly or in part from the City.
2. The Agent shall purchase or contract for those supplies and contractual
services set forth in paragraph 401.B.1. of this title in accordance with:
a. Purchasing procedures as prescribed by this title;
b. Such written rules and regulations as the Agent shall adopt for the
internal management and operation of the Division of Purchasing, including
rules and regulations concerning the receipt and disposal of stock
determined to be surplus in accordance with Section 412 of this title; and,
c. Such other written rules and regulations as shall be prescribed by the
Charter and Revised Ordinances of the City of Tulsa.
3. All rules and regulations adopted by the Agent for the internal management
and operation of the Division of Purchasing, including rules and regulations concerning
the receipt and disposal of stock determined to be surplus in accordance with Section 412
of this title, shall be approved by the Council and filed in the office of the City Clerk.
4. Exception Prohibited. The authority of the Agent to negotiate all purchases
for all using agencies shall not be abridged by excepting any particular using agency.
5. Unlawful Purchases. Except as herein provided, it shall be unlawful for any
City officer or employee to order the purchase of any supplies or make any contract within
the purview of this chapter, other than through the Purchasing Agent and any such
purchase ordered or any contract made contrary to the provisions herein shall not be
approved by City officers, and the City shall not be bound thereby.
C. Additional Powers and Duties. In addition to the purchasing authority
conferred in Subsection B. above and in addition to any other powers and duties
conferred by this chapter, the Agent shall perform the duties given herein.
1. Minimum Expenditure. The Agent shall act to procure for the City the
highest quality in supplies and contractual services at least expense to the City.
2. Encourage Competition. The Agent shall discourage uniform bidding and
endeavor to obtain as full and open competition as possible on all purchases and sales.
3. Rules and Regulations. In conjunction with the Director of Finance, the
Agent shall establish and amend, when necessary, rules and regulations authorized by
this chapter and any others necessary to the operation of the Purchasing Division.
4. Purchasing Analysis. The Agent shall keep informed of current
developments in purchasing, prices, market conditions and new products, and shall
secure for the City the benefits of research done in the field of purchasing by other
governmental jurisdictions, national technical societies, trade associations having national
recognition and by private businesses and organizations.
5. Supplier Catalog File. The Agent shall prepare, adopt and maintain a
supplier catalog file, indexed according to materials and containing descriptions of
vendors' commodities, prices and discounts.
6. Bulk Purchases. The Agent shall exploit the possibilities of buying in bulk
so as to take full advantage of discounts.
7. Federal and State Tax Exemptions. The Agent shall act so as to procure for
the City all federal and state tax exemptions to which it is entitled.
8. Disqualification of Bidders. The Agent shall have the authority to declare
that vendors who default on their quotations are unsecured bidders and to disqualify
them from receiving any business from the municipality for a stated period of time.
9. Written Specifications. The Agent shall adopt and enforce written
specifications as required to procure all supplies, equipment and services.
10. Standardization. The Agent shall adopt a minimum number of standard
qualities, sizes and varieties of supplies consistent with the successful operation of the City
government.
11. Effects of Adoption. After its adoption, each standard specification shall,
until revised or rescinded, apply alike in terms and effect to every future purchase and
contract for the supply described in such specification.
12. Laboratory Facilities. The Agent shall have the authority to make use of the
laboratory and engineering facilities of the City and the technical staffs thereof in
connection with his work of preparing and adopting standards and written specifications.
13. Pre-Bid Conference. The Agent shall have the authority to conduct pre-bid
conferences and make attendance mandatory for contractors wishing to submit a bid.
Ord. Nos. 17976, 18589
SECTION 402. REQUISITION AND ESTIMATES
All using agencies, with the authorization of the head of the department under
which the using agency operates, shall file with the Agent detailed requisitions or
estimates of their requirements for supplies and contractual services in such manner, at
such times and for such future periods as the Agent shall prescribe.
A. Unforeseen Requirements. A using agency shall not be prevented from
filing with the Agent, in the same manner, at any time, a requisition or estimate for any
supplies and contractual services, the need for which was not foreseen when the detailed
estimates were filed.
B. Revisory Power in Agent. The Agent shall examine such requisition or
estimate and shall have the authority to revise it as to quantity, quality or estimated cost;
but revision as to quality shall be in accordance with the standards and specifications
established pursuant to this chapter.
SECTION 403. ENCUMBRANCE OF FUNDS
Except in cases of emergency, the Agent shall not issue any order for delivery on
a contract or open market purchase until the Director of Finance shall have certified, after
pre-audit, that there is to the credit of the using agency a sufficient unencumbered
appropriation balance, in excess of all unpaid obligations, to defray the amount of such
order.
Ord. No. 8583
SECTION 404. PROHIBITION OF INTEREST
A. Any purchase order or contract within the purview of this chapter in which
the Agent or any officer or employee of the City is financially interested, directly or
indirectly, shall be void; provided, however, that, subject to the provisions of the Charter
of the City of Tulsa, the Mayor, in any given case may, after examination of all the facts
and circumstances, enter into binding contracts with employees where the City will receive
extraordinary benefits by virtue of such contract.
B. For purposes of this section "financially interested" shall mean ownership of
more than twenty-five percent (25%) of the business or of the common stock therein or
any percentage which constitutes a controlling interest, but shall not include any such
interest held by a blind trust.
Ord. No. 16798
SECTION 405. COMPETITIVE BIDDING REQUIRED
All purchases of and contracts for supplies and contractual services and all sales of
personal property which has become obsolete and unusable shall, except as specifically
provided herein, be based on competitive bids whenever possible. Dispositions of any
structures, fixtures and other improvements on real property, other than dispositions by
sale, are excluded from the provisions of this chapter and shall be handled by the Director
of the Urban Development Department as a matter of site clearance under policies and
procedures to be adopted by the Mayor. Sales of structures, fixtures, and other
improvements on real property shall be handled by the Director of the Urban
Development Department in accordance with the provisions of this chapter on sales of
personal property.
Ord. No. 17904
SECTION 406. FORMAL CONTRACT AND OPEN MARKET PROCEDURE
Contractual services shall be purchased by formal written contract. Contractual
services, when the estimated cost thereof is less than Twenty-five Thousand Dollars
($25,000.00), may be purchased using the open market procedure as provided for herein.
Contractual services, when the estimated cost thereof is Twenty-five Thousand Dollars
($25,000.00) or more, shall be purchased from the lowest secure bidder, after due notice
inviting bids.
All expenditures for supplies, materials, or equipment, when the estimated cost
thereof is One Hundred Thousand Dollars ($100,000.00) or more, shall be purchased by
formal written contract from the lowest secure bidder, after due notice inviting bids. All
expenditures for supplies, materials, and equipment, when the estimated cost thereof is
between Twenty-five Thousand Dollars ($25,000.00) and One Hundred Thousand Dollars
($100,000.00), shall be purchased by formal written contract or by purchase order from the
lowest secure bidder, after due notice inviting bids. Notwithstanding the foregoing
limitations, competitive bidding shall not be required and the Purchasing Agent shall have
the authority, instead, to make purchases from a Cooperative Purchasing Plan or under
contracts let by the state of Oklahoma, when the best interests of the City would be served.
All sales of public property which is no longer needed for public purpose, when the
estimated value shall exceed One Thousand Dollars ($1,000.00), shall be sold by sealed bid
or by public auction to the highest secure bidder, after due notice inviting bids.
A. Notice Inviting Bids.
1. Newspaper. The Agent shall cause to be published notice inviting bids in
at least one (1) daily newspaper in the City of Tulsa at least five (5) days preceding the last
day set for the receipt of bids or conducting an auction. The newspaper notice required
herein shall include a general description of the services required or the articles to be
purchased or sold and shall state where bid forms and specifications may be obtained and
the time and place for opening bids or the public auction.
2. Bidders' List. The Agent shall also solicit sealed bids from all responsible
prospective suppliers who have requested their names to be added to a "Bidders' List"
maintained by the Agent by sending a copy of such newspaper notice or such other notice
as will acquaint them with the proposed purchase or sale. In any case, invitations sent to
the vendors on the Bidders' List shall be limited to commodities that are similar in
character and ordinarily handled by the trade group to which the invitations are sent.
B. Bid Deposits. When deemed necessary by the Agent, bid deposits shall be
prescribed in the public notices inviting bids. Unsuccessful bidders shall be entitled to
return of surety where it has been required. A successful bidder shall forfeit any surety
required upon failure on his part to enter a contract within ten (10) days after the award.
C. Bid Opening Procedures.
1. Sealed. Except in the case of public auctions, bids shall be submitted sealed
to the office of the City Clerk and shall be identified on the envelopes as bids.
2. Opening. Bids for supplies, materials, equipment or contractual services
shall be opened in public at the time and place stated in the public notices.
3. Tabulation. A tabulation of all bids received shall be made by the Agent and
the tabulation shall be available for public inspection in the office of the City Clerk at all
reasonable times.
D. Rejection of Bids.
1. Public Interest. The Mayor shall have the authority to reject all bids, parts
of any or all bids, or all bids for any one or more supplies or contractual services included
in the proposed contract when the public interest will be served thereby.
2. Bidders in Default to City. The City shall not accept the bids of a contractor
who is in default on the payment of taxes, licenses or other monies due the City.
3. Bidders Not Attending Pre-Bid Conference. The City shall not accept the
bids of a contractor who did not attend a mandatory pre-bid conference.
E. Award of Contract.
1. Authority in the Mayor. The Mayor shall have the authority to award
contracts within the purview of this chapter.
2. Lowest Secure Bidder. Contracts shall be awarded to the lowest secure
bidder meeting specifications. Bid Specifications may include a point system for evaluating
the lowest secure bid. In determining "lowest secure bidder," in addition to price, the
following factors shall be considered:
a. The ability, capacity and skill of the bidder to perform the contract or
provide the service required,
b. Whether the bidder can perform the contract or provide the service
promptly or within the time specified, without delay or interference,
c. The character, integrity, reputation, judgment, experience and
efficiency of the bidder,
d. The quality of performance of previous contracts or services,
e. The previous and existing compliance by the bidder with laws and
ordinances relating to the contract or service,
f. The sufficiency of the financial resources and ability of the bidder to
perform the contract or provide the service,
g. The quality, availability and adaptability of the supplies or contractual
services to the particular use required,
h. The ability of the bidder to provide future maintenance and service
for the use of the subject of the contract,
i. Where an earlier delivery date would be of great benefit to the
requisitioning agency, the date and terms of delivery may be considered in
the bid award,
j. The number and scope of conditions attached to the bid, and
k. If a point system has been utilized in the bid specifications, the
number of points earned by the bidder.
3. Award to Other than Lowest Secure Bidder. When the award is not given
to the lowest secure bidder meeting specifications, such award must be approved by the
Council and a full and complete statement of reasons for placing the order with one other
than the lowest secure bidder shall be entered in the minutes of the Council.
4. Tie Bids.
a. Local Bidders. If two or more bids received are for the same total
amount of unit price, quality and service being equal, the contract shall be
awarded to the local bidder.
b. Bidders of Equal Status. Where paragraph E.4.a. of this section is not
determinative, the Agent shall award the contract to one of the tie bidders
by drawing lots in public.
5. Performance Bonds. Before entering a contract, the Agent shall have the
authority to require a performance bond in such amount as he shall find reasonably
necessary to protect the best interests of the City.
F. Prohibition Against Subdivision. No contract or purchase shall be
subdivided to avoid the requirements of this section.
G. Open Market Procedure. All purchases of supplies, materials, equipment
or contractual services having an estimated cost less than Twenty-five Thousand Dollars
($25,000.00), and all sales of personal property which has become obsolete and unusable,
of less than the estimated value of One Thousand Dollars ($1,000.00), may be made on the
open market, without newspaper advertisement and without observing the procedure
prescribed in this section for the award of formal contracts.
1. Minimum Number of Bids. All open market purchases in excess of Two
Thousand Five Hundred Dollars ($2,500.00) shall, whenever possible, be based on
competitive market quotation bids as set forth below, and shall be awarded to the lowest
secure bidder in accordance with the standards set forth in paragraph E.2 of this section.
$2,500.00 to $24,999.99 Buyer shall make at least four (4) solicitations
(written/telephone) for competitive market
quotation bids with at least one such solicitation
to be made to a certified M/FBE company (if
available) as set forth in the City of Tulsa Human
Rights Department M/FBE Directory.
2. Recording. The Agent shall keep a record of all open market orders and the
bids submitted in competition thereon, and such records shall be open to public inspection
at all reasonable times.
H. Waiver of Competitive Bidding. The Mayor may waive the requirement for
competitive bidding for the purchase of supplies, materials, equipment or contractual
services when some material feature or characteristic of the item or service sought to be
purchased is unique and the Purchasing Agent has certified that to the best of his
knowledge, after diligent inquiry, the item or service is available from only one source.
The Purchasing Agent may require the department head or official requesting the bid
waiver to submit an affidavit identifying the unique and material features or characteristics
of the item or service. A full and complete statement of the reasons for approving each
waiver of competitive bidding shall be filed with the City Clerk. Nothing in this subsection
shall be construed to prohibit emergency purchases made in accordance with Section 410
of this chapter.
Ord. Nos. 16218, 16553, 17904, 17976, 18204, 19432, 20179, 20585
SECTION 407. PETTY EXPENDITURES REVOLVING FUND
There is hereby created a special fund which shall be known as the "Petty
Expenditures Revolving Fund." The fund shall be maintained, supervised, and controlled
by the Director of Finance of the City of Tulsa, Oklahoma. Any purchase or expenditure
by City officers or employees in any City department for supplies and services related to
City business, which does not exceed the sum of One Hundred Dollars ($100.00) in cash
may be paid or reimbursed from this fund upon a signed request from the department
head authorizing such purchases or expenditures. Any City officer or employee in any
City department who is an authorized user of a Purchasing Card may utilize the
Purchasing Card to access the Petty Expenditure Revolving Fund for supplies and services
related to City business which do not exceed the sum of Nine Hundred Ninety-Nine and
99/100 Dollars ($999.99).
A. Amount of Fund. The amount to be placed in this fund and the allocation
of the fund among the various City departments shall be determined by the Mayor.
B. Rules and Regulations. The Director of Finance shall promulgate written
rules and regulations for the use of the Petty Expenditures Revolving Fund, which shall
be approved by the Council and filed with the City Clerk.
Ord. Nos. 16916, 19432, 20179
SECTION 408. CENTRAL WAREHOUSING
The Agent may, in his discretion, establish central storerooms and warehouses for
the safe storage of all supplies common to more than one using agency. The Agent shall
be responsible for the supervision and control of such storerooms and warehouses and
the supplies contained therein, and shall keep at all times a current inventory of such
supplies along with complete records as to the acquisition and disposition of such
supplies.
With respect to supplies of a type peculiar to a single department or using agency,
the Agent may permit them to be stored in storerooms or warehouses under the
supervision of the head of the department or agency, provided that such individual shall
be required to maintain a current inventory of all such supplies and shall furnish the
Agent with periodic reports showing the current inventory acquisition and disposition of
all such supplies. The Agent shall be empowered to inspect such storerooms or
warehouses at any time for the purpose of verifying the correctness of the inventory
furnished, and for all other purposes connected with the performance of his duties under
the terms of this chapter.
Ord. No. 19432
SECTION 409. PRICE AGREEMENT CONTRACT PROCEDURES
The head of the using agency shall have the authority to submit requisitions to the
Agent for supplies available under the terms of a "price agreement" contract made by the
Agent.
SECTION 410. EMERGENCY PURCHASES
A. By Agent. In case of an apparent emergency which requires immediate
purchase of supplies or contractual services, the Mayor shall be empowered to grant
written authorization to the Agent to secure by open market procedure as herein set forth,
at the lowest obtainable price, any supplies or contractual services, regardless of the
amount of the expenditure, subject to all the terms and provisions of the Charter of the
City of Tulsa. A full report of the circumstances of the emergency purchase shall be filed
by the Agent with the City Clerk and shall be open to public inspection.
B. By Department Head. In case of actual emergency occurring during normal
office hours the head of any using agency may, with the consent of the Agent and the
approval of the Mayor, purchase directly any supplies or contractual services whose
immediate procurement is essential to prevent delays in the work of the using agency
which may vitally affect the life, health or convenience of the citizens.
SECTION 411. INSPECTION AND TESTING
The Agent shall inspect or supervise the inspection of all deliveries of supplies or
contractual services to determine their conformance with the specifications set forth in the
order or contract.
A. Inspection by Using Agency. The Agent shall have the authority to
authorize using agencies having the staff and facilities for adequate inspection to inspect
all deliveries made to such using agencies under rules and regulations which the Agent
shall prescribe.
B. Tests. The Agent shall have the authority to require chemical and physical
tests of samples submitted with bids and samples of deliveries which are necessary to
determine their quality and conformance with the specifications. In the performance of
such tests, the Agent shall have the authority to make use of laboratory facilities of any
agency of the City or of any outside laboratory.
SECTION 412. SURPLUS STOCK
All using agencies shall submit to the Agent, at such times and in such form as he
shall prescribe, reports showing stocks of all supplies which are no longer used or which
have become obsolete, worn out or scrapped.
A. Transfers. The Agent shall have the authority to transfer surplus stock to
other using agencies.
B. Sales. The Agent shall have the authority to:
1. Sell by competitive bidding, or by an alternative procedure established by the
Mayor, all City supplies which are no longer needed, have become unusable or obsolete;
or
2. To exchange or trade such supplies, which cost or have an estimated market
value of less than One Thousand Dollars ($1,000.00), for new or reconditioned supplies
which have an equivalent market value, or exchange such supplies for services which
have an equivalent market value that will have a direct benefit to the public or the City.
Ord No. 18589
SECTION 413. COOPERATIVE PURCHASING
The Agent shall have the authority to join with other units of government in
cooperative purchasing plans when the best interests of the City would be served.
SECTION 414. PENALTY
All City officers and employees shall comply with the provisions of this chapter.
Noncompliance shall be sufficient grounds for dismissal from the service of the City,
whether the offender be in the classified or unclassified service.
Ord. No. 14954
back to topCHAPTER 5
ACCOUNTING
Section 500. Duties of Director
Section 501. Payment for Salaries, Purchases and Claims Against the City
SECTION 500. DUTIES OF DIRECTOR
The Director of Finance shall maintain accounts of all revenues, fines, licenses, fees
and funds of the City, shall establish and supervise a system of general and cost
accounting and shall maintain inventories of the property of the City.
SECTION 501. PAYMENT FOR SALARIES, PURCHASES AND CLAIMS
AGAINST THE CITY
A. Payment. All payments for salaries, purchases and claims against the City
may be made by proper warrant or check signed by the Mayor, countersigned by the
Director of Finance, drawn upon the City Treasury and charged to the proper account;
provided, however, that the Director of Finance may also direct payments from the
municipal treasury by wire transfer, direct payroll deposit, or other instrument or method
of disbursement through the Federal Reserve System. No disbursement shall be made
unless proper funds are available for the payment of same.
B. Internal Control Structure Established. Warrants, checks or other
instruments of disbursement from the municipal treasury shall be prepared and issued
strictly in accordance with an internal control structure developed and maintained by the
Director of Finance which, at a minimum, shall include the following requirements.
1. Segregation of Duties and Responsibilities.
a. Responsibilities for requisitioning, purchasing and receiving functions
shall be segregated from those for invoice processing, accounts payable and
general ledger functions.
b. Responsibilities for the purchasing function shall be segregated from
those for requisitioning and receiving functions.
c. Responsibilities for invoice processing and accounts payable
functions shall be segregated from those for the general ledger functions.
d. Responsibilities for the disbursement preparation and approval
functions shall be segregated from those for the recording of cash
disbursements and general ledger entries.
e. Responsibilities for entries in the cash disbursement records shall be
segregated from those for general ledger entries.
2. Procedural Controls - Requisitioning.
a. Purchases of goods and services shall be initiated only by properly
authorized requisitions bearing the approval of officials designated to
authorize requisitions.
b. The person requesting the purchase shall indicate the particular
appropriation to be charged on each purchase requisition.
c. Before issuance of a purchase order or contract, the Director of
Finance or his designee shall verify that there are sufficient unobligated
funds remaining under the designated appropriation to meet the proposed
expenditure.
d. Competitive bidding procedures shall be utilized in accordance with
state statutes, the Charter and Revised Ordinances of the City of Tulsa.
e. Policies regarding conflicts of interest and business practice shall be
established and distributed.
f. The awarding of personal service or construction contracts shall be in
accordance with predetermined selection criteria and shall require adequate
documentation of the award process.
g. Changes to contracts or purchase orders shall be subjected to the
same controls and approvals as the original agreement.
h. Receiving reports for all purchased goods shall be prepared and
transmitted to the Purchasing and Accounting Divisions of the Finance
Department.
3. Procedural Controls - Invoice Processing.
a. Invoice processing procedures established by the Director of Finance
shall provide for:
(1) Obtaining copies of purchase orders and receiving reports,
(2) Comparison of invoice quantities, prices, and terms with those
indicated on the purchase order,
(3) Comparison of invoice quantities with those indicated on the
receiving reports, and
(4) Checking the accuracy of calculations.
b. Procedures shall be developed and maintained ensuring accurate
account distribution of all entries resulting from invoice processing.
c. Changes to the electronic data processing master vendor file shall be
made only by employees authorized by the Director of Finance to make
such changes.
d. The Accounting Division of the Finance Department shall maintain
a current list of those authorized to approve expenditures.
e. Procedures shall be developed and maintained for the submission
and approval of reimbursements to employees for travel and other
expenses.
f. Steps shall be taken to ensure a new supplier actually exists if an
invoice is received from a supplier not previously dealt with.
g. Payments shall be made on the basis of original invoices which have
been approved by the individual (or his designee) responsible for the
appropriation to which the expenditure will be charged.
h. Differences in invoice and purchase order prices, terms, shipping
arrangements or quantities shall be referred to the Purchasing Agent for
review and approval.
4. Disbursements - Procedural Controls.
a. Both the Mayor and the Director of Finance shall be required to sign
checks and warrants approved to be issued.
b. Banks will be promptly notified when a new signer is authorized or
a previous signer leaves the employ of the City of Tulsa.
c. Signature plates, when not in use, shall be maintained in the custody
of the City Controller.
d. Signature plates shall be used only under the signer's control and the
signer or his designee shall record all machine readings to ensure that all
signed checks and warrants are properly accounted for.
e. Signed checks and warrants shall be delivered directly to the mail
room, to the individual designated for payment, or to an individual
approved by the Director of Finance.
f. Procedures shall be established and maintained for control of and
accounting for all checks and warrants with specific safeguards over unused
and voided checks and warrants.
g. Responsibilities for preparation of checks and warrants shall be
separated within the Finance Department from the distribution of checks
and warrants.
Ord. No. 17605
back to topCHAPTER 6
REVENUE COLLECTION
Section 600. Collection of Revenues.
Section 601. Demand for Money.
Section 602. Receipt of Revenues.
Section 603. Record of Collections.
Section 604. Collection of an Administrative Service Charge on Dishonored
and Returned Checks or Other Payments.
SECTION 600. COLLECTION OF REVENUES
It shall be the duty of the Director of Finance ("Director") to collect all taxes,
assessments, permit and license fees as provided by ordinances in addition to all revenues
which are required by the Charter to be collected by the City.
SECTION 601. DEMAND FOR MONEY
The Director shall make demands and receive from the County Treasurer or other
persons all monies received by them for the use of the City. Whenever any person is
indebted to the City in any manner, and the means of collection of the debt is not
otherwise provided for by law or ordinance, the Director shall be authorized and it shall
be his duty to demand and receive payment. When any claim is not collected, he shall
report this fact to the City Attorney. He shall maintain a continuous inspection of all taxes,
assessments, licenses, and fees and other revenues due the City in order to effectuate their
collection.
SECTION 602. RECEIPT OF REVENUES
It shall be the duty of the Director to give receipts for all moneys collected by him
on behalf of the City, copies of which shall be retained in the Finance Department for the
time required by law. The receipt shall show the date of issue, to whom issued, the
amount collected, the nature of the collection, and the fund and account to be credited.
SECTION 603. RECORD OF COLLECTIONS
It shall be the duty of the Director to keep records of all monies received by him, the
source of the monies, the funds and accounts to which they are applied, and the date of
collection.
SECTION 604. COLLECTION OF AN ADMINISTRATIVE SERVICE
CHARGE ON DISHONORED AND RETURNED CHECKS
OR OTHER PAYMENTS
The Director shall levy and collect an administrative service charge for each
payment issued to and received on account by the City of Tulsa, regardless of the method
or form of payment, e.g., check, credit card, debit card, electronic transfer, or any other
attempted payment of value, whenever the payment fails or is dishonored and returned
for any reason. The administrative service charge shall be Twenty-Five Dollars ($25.00);
provided, however, that the charge may be waived by the Director upon the drawer's
showing of reasonable and extenuating circumstances beyond the drawer's control.
Ord. Nos. 17703, 20591