(a) The Controller shall annually make a complete financial report which shall be audited and distributed as provided in Charter Section 2.115.
(b) The Controller shall also produce reports that summarize City revenues and expenditures during the first six- and nine-month periods of each fiscal year, and during any other portion of the fiscal year that the Controller deems appropriate. Such summaries shall include the General Fund and selected funds and accounts of the City and shall include assets, liabilities, income, expenditures, appropriations and funds, in such manner as to show the financial condition of the City and County and of each department, office, bureau or division thereof, for the period covered, and with comparative figures for the similar period in the preceding fiscal year. The reports shall include statements showing the cash position of the City and County and the unencumbered balance in each fund. For each department with separate overtime appropriations in its annual operating fund under Administrative Code Section 3.17, the report shall include a statement showing the amount the department has expended to pay for overtime during the portion of the fiscal year covered by the report.
(c) The Controller shall also prepare monthly and transmit to all department heads concerned, reports showing the allowances, expenditures, encumbrances and unencumbered balances of each revenue and expenditure appropriation.
(d) The Controller shall transmit a copy of each report prepared under the Section 2A.19 to the Mayor and the Board of Supervisors.
