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City of Portland

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3.15.040 Bureau of Revenue and Financial Services.

(Amended by Ordinance Nos. 185652, 185807, 186746 and 187060, effective March 25, 2015.)

A.  The Bureau of Revenue and Financial Services (BRFS) shall be supervised by a Director, who shall also serve as the Chief Financial Officer (CFO) of the City. The Director shall report to the CAO, but shall serve the entire Council including providing information and advice to elected officials. The Bureau of Revenue and Financial Services shall consist of the following units: Accounting; Public Finance and Treasury, Revenue, Procurement Services and Grants. The Bureau of Revenue and Financial Services is responsible for treasury and debt management, accounting, procurement, grants management and assigned grant funds, pension oversight, revenue and tax collection, regulatory programs, programs of the Office for Community Technology, and other services or responsibilities the Council or the CAO may assign.

B.  Serving as CFO, the Director shall be responsible for the overall coordination of financial services of the City. The duties shall include, but not be limited to, the following Citywide responsibilities:

1.  Financial management and policy development

2.  Long-range financial planning and financial sustainability

3.  Revenue development and collection activities

C.  The Accounting Division shall be supervised by a Controller who reports to the BRFS and shall have specific authority to:

1.  Establish, maintain and enforce Citywide accounting policies, practices, rules and regulations.  The Controller shall be the final authority for interpretations of accounting and financial reporting policies and practices.

2.  Authorize reports that disclose the fiscal condition of the City to external users including the Comprehensive Annual Financial Report (CAFR), the Single Audit Report, and other reports required by federal, state and local regulations.

3.  Conduct or contract with public accounting firms to conduct financial and compliance audits and other tests to determine compliance with Citywide accounting and financial reporting policies and current professional standards and adequacy of internal controls over accounting transactions, the cost of which shall be paid by the bureau being audited.

D.  Public Finance and Treasury Division shall be supervised by the City Treasurer, who shall report to the BRFS Director.  The Treasurer shall have those authorities and responsibilities as described in PCC Chapter 3.08.  Debt Management within the Public Finance and Treasury Division, shall be supervised by the Debt Manager who shall report to the City Treasurer.  Debt Management is responsible for managing the City’s debt program to ensure access to capital markets including long- and short-term capital financing programs, providing expert advice to City bureaus and officers regarding placement of debt and capital financing issues, and performing other duties as assigned.  The Debt Manager is responsible for assuring that sales or leasing agreements entered into by the City comply with applicable Federal tax exemption regulations for funding and financing.

E.  The Revenue Division shall be supervised by a Director who shall report to the BRFS Director. The responsibilities of the Revenue Division shall include, but are not limited to:

1.  Manage all billing and collection software used by the Revenue Division including, but not limited to, maintenance, defect troubleshooting, problem resolution, development, enhancements and upgrades.

2.  Support end users in diagnosing and resolving system problems.

3.  Conduct business and system process improvements.

4.  Manage, enforce and collect business license taxes.

5.  Manage, enforce and collect transient lodging taxes.

6.  Manage, enforce and collect the Arts Education and Access Income Tax.

7.  Manage and enforce regulatory programs assigned by City Council, including the authority to enact administrative rules and regulations.

8.  Manage and collect assessments and liens, in coordination with the City  Auditor’s Office.

9.  Perform business management functions including mail processing, receipting and distribution; and perform overall financial accounting of bureau revenues.

10.  Audit functions including the Portland area business license tax returns, transient lodging taxes and internal systems and processes, as well as other special audits as deemed necessary.

11.  In consultation with the requesting bureau, recommend systems for new revenue or fee collection services.

12.  Manage funds as assigned.

13.  Manage, administer and enforce such responsibilities as are assigned to the Office for Community Technology by City Code or the Council, and

14.  Perform such other duties as may be required by ordinance or by the City Council, or which are necessary to implement the purposes of this Chapter.

F.  The Procurement Services Division shall be supervised by the Chief Procurement Officer (CPO) who shall report to the BRFS Director.  The Procurement Services Division shall be responsible for procurement and contractor services as directed by the CAO.  The CPO shall be responsible for the duties of the Chief Procurement Officer under the Charter, Code or general law including, but not limited to those described in PCC Section 5.33.040 and PCC Chapter 5.68.