The 财务主管 serves as an elected official who fulfills the duties outlined in Chapter 249 of 内华达 Revised Statute (N.R.S.)及第3条.卡森市宪章第045条. One of the most important responsibilities of the 财务主管’s Office involves the billing and collection of real property taxes and special assessments. 在2023-2024财年开始时, 财务主管办公室于1990年开出财产税的帐单,315宗财产，共62美元,464,414.39. The collection rate for real property taxes in 卡森城 has remained consistently high during the past 17 years, 回收率接近100%. 自2018年以来, the 财务主管’s Office has only had to sell two parcels of property due to the non-payment of taxes. The 财务主管’s Office also calculates the apportionment of the taxes to determine the distribution of property taxes to the schools, 特殊的地区, 以及内华达州.
The 财务主管’s Office also collects other revenue for 卡森城 that include personal property taxes, 水费及下水道使用费, 垃圾填埋费用, 停车罚款, 特许经营费用, 租金, and the consolidated taxes from the State of 内华达, 比如销售税, 燃油税, 还有博彩税.
As part of its statutory and fiscal responsibilities, the 财务主管’s Office also maintains a record of the City’s cash balance, and reconciles it with the records from the City’s 金融 Department on a monthly basis. 除了, the 财务主管’s Office administers the City’s banking relations, 并用金融城的盈余资金进行投资. The 财务主管’s Office establishes the City’s investment policy, which the 监事会 reviews and approves on an annual basis. The City’s investment policy determines how the 财务主管’s Office will invest the City’s surplus funds, and further ensures that the 财务主管’s Office invests these funds in compliance with the provisions of N.R.S. 第355章. The primary objective of the City’s investment policy focuses on the safety, 流动性, and return on investment of the City’s financial investments, and the investment policy further outlines which financial instruments the 财务主管’s Office can use when investing the City’s surplus funds. The 财务主管’s Office currently contracts with two registered investment managers who help guide the 财务主管’s Office with different investment strategies in managing the City’s investment portfolio. The 财务主管’s Office also invests surplus funds with the State of 内华达 Local 政府 Investment Pool, which the Office of the 内华达 State 财务主管 manages in accordance with N.R.S 355. As of July 2023, 卡森城's combined investment portfolio hovered around $180 million.
最后, the 财务主管’s Office also provides training to the City’s various offices and departments that collect payments and fees from the public, 比如公园和娱乐部门, 城市堆填区, 市法院办公室, 及工务, and oversees these office’s compliance with the handling and deposits of money. The 财务主管’s Office also oversees the use of the City’s cashiering software program, and further reviews the accounting entries posted by the City’s various offices.
