The powers and duties of the budget officer, shall be as follows:

    A.    Permit, encourage and establish the use of efficient planning, budgeting, auditing, reporting, accounting and other fiscal management procedures in all city departments, commissions and boards;

    B.    Compile an annual budget in accordance with Section 2.26.050;

    C.    Examine all books and records of all city departments, commissions and boards which relate to moneys received by the city, city departments, commissions and boards, and paid out by the city, city departments, commissions and boards, debts and accounts receivable, amounts owed by or to the city, city departments, commissions and boards.

    D.    Obtain such additional information from the city, city departments, commissions and boards as may be useful to the budget officer for purposes of compiling a city budget, such information to be furnished by the city, city departments, commissions, and boards in the form required by the budget officer. Any department, commission or board which refuses to make such information as is requested of it available to the budget officer shall not be permitted to make expenditures under any subsequent budget for the city until such city department, commission, or board shall comply in full with the request of the budget officer.

    E.    Establish and maintain such procedures as shall insure that no expenditures are made by the city, city departments, commissions or boards except as authorized by the budget. (Ord. 1006 § 3 (part), 1992: prior code § 2-15-4(B))

2.26.040