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(7) Proposed expenditures. Approve all proposed expenditures, (b) The chief financial officer shall have the power and shall be required to: ( 1 ) Prescribing forms. Prescribe the forms of reports, receipts, vouchers, bi/Is or claims to be used by all the offices, departments and agencies of the city govemmem. (2) Examination. approval of documents. Examine and approve all contracts, orders and other documents by which the city government incurs financial obligations, having previously ascertained that funds have been appropriated and allotted and will be available when the obligation shall become due and payable. (3) Auditing, approval of claims. Audit and approve before payment all bills, invoices, payrolls and other evidences of claims, demands or charges against the city government and, with the advice of the city attorney, determine the regularity, legality and correctness of such claims, demands or charges. (4) Uncollectible taxes and receivables. Write offuncollectible taxes of whatsoever kind and other uncollectible receivables owed to the city up m the sum ($300.00) or which have been owed for more than three years for each such sum owed; in accordance with the procedures in Code of Virginia, § 58.1-3910 et seq. (5) Internal audits. Make periodic internal audits on all funds and all departments for proper charges, appropriations and expenditures and of all departments, officers and agencies collecting charges, fees, fines and other revenues for the city. These periodic internal audits shall be accomplished in such a manner and with such frequency as m ensure compliance with general law and adherence to intemal control policies and procedures. In case of any discrepancies, the chief financial officer shall report such discrepancies to the city manager and the city council. See. 12-70. Preservation of effects of office; succession. The payrolls and all books, papers and the tike supplied to chief financial officer shall be preserved in an orderly and systematic manner and, at the expiration of his term of office, shall be turned over m the custody of his successor. 4. That Sections 12-61, 12-91, 12-93, 12-94, and 12-95 of the Code of the City of Portsmouth, Virginia (1988) be repealed. 5. That this ordinance shall take effect on the date of its adoption.