City Auditor

The City Council appoints the City Auditor and serves as Harwood's Chief Executive Officer. Tasks include executing professional leadership in the management of the City and implementing Council policies. The City Auditor is the leading authority responsible for providing effective municipal services by coordinating and directing all city finance and personnel activities. The City Auditor oversees the day-to-day functions and coordination of the city. He is responsible for the daily, effective, and efficient operation of the Municipal Government's activities and support services under the general supervision of the Mayor and Council.  Instructions to the auditor are general, and the employee must routinely exercise independent judgment when choosing among courses of action and may sometimes deviate from standard operating procedures when necessary. The Auditor is, which includes but is not necessarily limited to, supervisor of all other city employees on a day-to-day basis.

Coordinates the administration of the city government in accordance with the North Dakota Century Codes, Chapter 40-16, and the City Ordinances of the City of Harwood, North Dakota, and policies determined by the Harwood City Council by performing the following duties personally or through subordinates:

• Meetings:
• Attends all meetings of the governing body and keeps a complete record of its proceedings.  The official proceedings are to be signed by the auditor when they are prepared and by the Mayor upon board approval at a subsequent meeting.

• Records:
• To keep all papers and records of the city.
• To maintain a complete record of all financial transactions of the city, which includes receipts, disbursements, fund balances, other assets, liabilities, and equity.  Records shall be maintained as prescribed by the state auditor.
• To keep a list of all certificates issued by the city for work or any other purpose.
• To keep a record of his/her official acts and doings.

• Books of Account: 
• To keep regular books of account in which he/she shall enter all indebtedness of the city and which at all times shall show the financial conditions of the city, the amount of bonds, orders, certificates, or other evidences of indebtedness issued by the governing body, the amount of all bonds, orders, certificates, or other evidences of indebtedness which have been redeemed, and the amount of each outstanding.
• To examine and countersign all bonds, orders, or other evidence of indebtedness of the city before the same becomes valid.
• To keep accounts with all receiving and disbursing officers of the city, showing the amount, they have received from the different sources of revenue, and the amount which they have disbursed under the direction of the governing body.
• To submit all claims against the city to the governing body for approval.  Upon approval, the auditor shall draw and countersign, along with the Mayor, a warrant in payment of the claim.  Approval of all claims shall be recorded in the official proceedings of the governing body, showing the warrant number, payee, and amount, except that salaries and wages may be consolidated in one order, and this shall be sufficient to indicate approval without requiring a majority of the members of the governing body to sign or initial the voucher or order for payment.
• To reconcile monthly bank statements listing all deposits in transit and outstanding checks. 
• To prepare the annual budget and submit estimates to authorized elected officials for approval.
• To prepare and submit to the governing body of the city a monthly financial statement and annual financial statement showing the revenues, expenditures, transfers, and fund balance of the city for the year ended December thirty-first (NDCC 40-16-04).
• The city auditor shall make and publish in the official city newspaper within thirty days after the closing of each fiscal year, a financial statement of the city showing the receipts and disbursements on account of each fund during the preceding year (NDCC 40-16-05).

• Policies and Procedures:
• To enforce policies as set forth by the City Council. 
• To enforce the policies and procedures set forth by the City Council for Utility Billing situations

• Payroll:
• Compiles payroll data such as hours worked, taxes, insurance, and other withholdings, and employee identification numbers.
• Reviews wages, computer, and corrects errors to ensure accuracy of payroll.
• Records changes affecting net wages, such as exemptions, insurance coverage, and loan payments, for each employee to update master payroll records.
• Records of data concerning the transfer of employees between departments.
• Prepares periodic reports of earnings, taxes, and deductions.
• Keeps records of leave pay and nontaxable wages.

• Special Assessment Lists:
• To make a list of all certificates for the payment of which special taxes are to be levied in each year in time for the same to be inserted in the tax roll in the form of a schedule of special taxes and to certify to the correctness thereof.  The certified schedule shall be primarily evidence of the legality and regularity of the taxes levied in pursuance thereof. Still, no irregularity in the making of such lists shall invalidate any such special tax. 
• To complete or assign other duties that are necessary for the completion of annual assessment responsibilities. 

• Employee Data
• Prepare travel vouchers.
• Records employee information such as personal data, compensation, benefits, tax data, attendance, performance reviews or evaluations, and termination date and reason.
• Processes employment applications and assists in other employment activities.
• Updates employee files to document personnel actions and to provide information for payroll purposes.
• Examine employee files to answer inquiries and provide information to authorized people.
• Compiles and maintains records for use in employee benefits administration.

• Countersign Contracts
• To countersign all contracts made on behalf of the city if the necessary funds have been provided to pay the liability incurred thereunder, to countersign certificates of work authorized by any committee of the governing body, or by any city officer.  Each contract made on behalf of a city or to which a city is a party shall be void unless countersigned by the auditor.

• Present Communications:
• To present to the governing body for its consideration at its next meeting, all communications, claims, and other matters filed in his/her office.

• Ordinances and Official Bonds:
• To record all ordinances adopted and licenses granted by the city and all official bonds of city officers in books kept for that purpose, which shall be open to public inspection at reasonable times. 

• Special Programs:
• To oversee all city projects and maintain all financial matters in relation to said city projects.

• Planning & Zoning/Board of Adjustment/Special Assessment Commission, and any other Council-appointed committees.
• To attend all meetings and keep a complete record of its proceedings
• Maintains bookkeeping records (receivables and payables). 
• To prepare contracts, leases, and agreements. 
• Reviews wages computed and correct errors to ensure accuracy of payroll.
• Each employee will be responsible for keeping his/her work area neat and clean and will assist in keeping the surrounding office space, office bathrooms, meeting areas, hallways, and building entrance clean.

SUPERVISORY RESPONSIBILITIES:

The city auditor, with the consent and approval of the city's governing body, directly carries out supervisory responsibilities in accordance with Harwood’s policies and applicable laws.  Responsibilities include interviewing, hiring, and training employees; planning, assigning, and directing work; appraising performance; rewarding and disciplining employees; and addressing complaints and resolving problems.  The Auditor has the right, and possibly the duty, to terminate any other city employee for just and due cause if he/she deems it an emergency.  In all other situations, the employee shall consult with the Mayor and City Council, which regulates the other employees’ work schedule, and the City Attorney.

QUALIFICATIONS:

To perform this job successfully, an individual must satisfactorily perform their essential duty.  The requirements listed below represent the knowledge, skills, and/or abilities required.  Reasonable accommodation may be made to enable individuals with disabilities to perform the essential functions.

EDUCATION and/or EXPERIENCE:

Bachelor’s Degree (B.A.) from a four-year college or university; or one to two years related experience and/or training; or equivalent combination of education and experience.

LANGUAGE SKILLS:

Ability to read, analyze, and interpret common scientific and technical journals, financial reports, and legal documents.  Ability to respond to common inquiries or complaints from customers, regulatory agencies, or members of the business community.  Ability to write speeches and articles for publication that conform to the prescribed style and format.  Ability to effectively present information to top management, public groups, and/or boards of directors. 

MATHEMATICAL SKILLS:

Ability to work with mathematical concepts such as probability and statistical inference, and fundamentals of plane and solid geometry and trigonometry.  Ability to apply concepts such as fractions, percentages, ratios, and proportions to practical situations.

REASONING ABILITY:

Ability to solve practical problems and deal with a variety of concrete variables in situations where only limited standardization exists.  Ability to interpret a variety of instructions furnished in written, oral, diagram, or schedule form.

CERTIFICATES, LICENSES, REGISTRATIONS:

Must hold a current driver’s license.  You must be able to travel to out-of-town meetings, with some overnight stays. 

PHYSICAL DEMANDS: 

The physical demands described here are representative of those that an employee must meet to perform the essential functions of this job successfully.  Reasonable accommodation may be made to enable individuals with disabilities to perform the essential functions.

While performing the duties of this job, the employee is regularly required to sit; use hands to handle or feel; and talk or hear.  The employee is frequently required to walk and reach with hands and arms.  The employee is occasionally required to stand; climb or balance; and stoop, kneel, crouch, or crawl.  The employee must frequently lift and/or move up to 10 pounds and occasionally lift and/or move up to 25 pounds.  Specific vision abilities required for this job include close, distance, and peripheral vision; depth perception; and the ability to adjust focus. 

WORK ENVIRONMENT:

The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job.  Reasonable accommodation may be made to enable individuals with disabilities to perform the essential functions.