Responsibilities of Accounting Officer

The City Administrator under the supervision of the Mayor, shall be the Accounting Officer of the Council, and as such shall be responsible to the Council for the following– (a) to prepare the detailed draft estimates of revenue and expenditure and to present them to the Mayor by the 31st August of each year; (b) to prepare promptly all detailed supplementary estimates as may be required and to present them to the Mayor; (c) to see that a proper system of accounts is established throughout the Council; (d) to see that proper arrangements are made for the safe keeping of all Council monies, securities and valuable documents; (e) to ensure that all arrangements for the assessment of revenue and taxes are effected promptly, to report any delay in the procedures for assessment to the Mayor and to the Ministry of Local Government, and to send a copy of any Belize City Council 137 such report to the Ministry of Finance and the Auditor General; (f) to exercise general supervision over the receipt of Council revenue to ensure its punctual collection, and immediately to institute legal proceedings in default of prompt payment of all revenue dues and taxes; (g) to bring promptly to account in all relevant books under the proper heads and subheads of accounts, all money whether revenue or other receipts paid into the Council or accounted for to him; (h) to exercise supervision over all the officers of the Council entrusted with the receipt or expenditure of Council money and to take precautions by the maintenance of efficient checks including surprise inspections against the occurrence of fraud, embezzlement or carelessness; (i) to render to the Mayor for the information of the Council a return of all arrears of revenue, dues and taxes due and not paid as at 31st December of the previous year by the 31st March. Copies of these returns shall be submitted to the Ministry of Local Government, Ministry of Finance and the Auditor General; (j) to authorise all payments from the votes or funds of the Council subject to such conditions as may be laid down in writing by the Council; (k) to ensure that no payment is made which is not covered by proper authority expressed or referred to on the voucher relating to it; 138 Belize City Council (l) to keep the Vote Control Book in such manner as he and the Auditor General shall determine; (m) to bring to account promptly in all relevant books of the Council all payment of Council funds; (n) to bring to the notice of the Mayor in writing any case of apparent defect in the provision for a charge owing to the exhaustion or absence of a vote; (o) to ensure that the work of the Council is carried on within the framework of approved policy without waste; (p) to report verified cases of carelessness or extravagance in writing to the Mayor and to the Ministry of Local Government with a copy to the Ministry of Finance and the Auditor (q) to render the financial statements and annual accounts of the preceding year to the Auditor General for audit by the 31st March and submit a copy of them to the Mayor for laying on the table of the Council; (r) to produce his financial accounting and stores records for audit at any time and to supply such information as the Auditor General may require.