LYNN – The City Council tonight is expected to resume discussion of finances and operation and how the two are intertwined at the Off-Street Parking Commission and the Lynn Parking Department.The matter has stirred debate among the councilors stemming from a contention by Councilor-at-large Daniel Cahill that the commission has outlived its usefulness while the department needs an overhaul.According to Cahill, the Parking Department does not operate at peak efficiency and, unlike other city departments, is responsible for cash and check transactions related to the payment of fines and fees. Cahill has recommended that two Parking Department clerks be transferred to the city Collector’s Office, and that the department be brought under the jurisdiction of the Department of Inspectional Services.Council President Timothy Phelan has asked Richard Fortucci, the city’s chief financial officer, to create a report for the council that clearly and simply shows Parking Department revenues and expenses.The Parking Commission, comprised of five Lynn resident volunteers, was established in 1956 to encourage the development of off-street parking and enhance commerce. The body was given power over the Parking Department, including the ability to hire a parking commissioner.The commissioners recently voted to extend for three years the $113,000 annual contract with Parking Commissioner Jay Fenton. The vote incensed Cahill, who said it exemplifies the city’s lack of control over the commission and how the Parking Department spends its budget.Last year, the somewhat autonomous Parking Department brought in $1.27 million in revenues from fines and fees, including the leasing of parking spaces in municipal lots throughout the city. After expenses, $345,000 was turned over to the city as surplus.Cahill has requested a dollar-by-dollar department audit.Ward 6 Councilor Peter Capano countered during the previous City Council meeting that the Parking Department consistently generates revenue for the city and that transferring staff to the Collector’s Office might cause unnecessary disruption.