There shall be a Department of Finance, the head of which shall be the Director of Finance. The appointing authority for the position of Town Treasurer shall be the Town Council. The term "Town Treasurer" and "Director of Finance" where referenced in this Charter shall be considered synonymous except as provided in §§ C7-6 and C7-7 in this Article. Further organization of this Department shall be as stated in this Charter and by Ordinances enacted by the Council to the end that the essential processes in the finances of the Town, namely, control and accounts, purchasing, assessment of property, collection of taxes and other revenues and payments may be properly administered.
The Director of Finance shall be a full-time position. The Director of Finance, subject to the provisions of this Charter and of Ordinances enacted by the Council, shall have and exercise all the powers and duties now and hereafter vested by law in Town Treasurer. The Director of Finance shall have charge of the administration of the financial affairs of the Town and shall have and exercise all the powers and duties vested in this Article of the Charter.
Qualifications: The Director of Finance shall be the Chief Financial Officer of the Town and shall have such training and experience in accounting, budgeting or management, either in public or private business, to meet the required qualifications of the position.
Compensation: The Director of Finance shall receive such annual compensation as may be set by a vote of the Council.
Powers and Duties:
Cooperate with the Council and the Budget Committee in compiling the expenditure and revenue estimates for the budget.
Receive all fees, rents, funds, money receivable by the Town from the State or Federal Government, the Courts and any Department, Office or Agency of the Town, except as otherwise provided in this Charter or by law.
Have custody of all public funds belonging to or under the control of the Town or any Department, Office or Agency of the Town and deposit all funds coming into the Director of Finance in such depositories as may be designated by the Council, or, if no such designation shall be made, in such depositories as may be chosen provided, however, that deposits in such depository are insured by an Agency of the United States. All interest received on deposits shall be the property of the Town and shall be accounted for and credited to the proper accounts.
Have custody of all investments and invested funds of the Town or in the possession of the Town in a fiduciary capacity, and have the safekeeping of all bonds and notes of the Town and the receipt and delivery of Town bonds and notes for transfer, registration or exchange.
Exercise control over all expenditures by pre-auditing all bills, invoices, payrolls, or other evidences of claims or charges against the Town, and seeing that budget appropriations are not exceeded by disbursements in any Department, Office or Agency of the Town.
Pay out funds by check, such payments being made only after compliance with the provisions of this section and authorization by the Council.
Prescribe and maintain an accounting system for the Town and adopt and require standard accounting procedures for all Departments, Offices and Agencies of the Town, which accounts shall include the amounts of all appropriations, and the amounts paid from each, and show in reasonable detail the person to whom and the purpose for which the payments were made, the unpaid obligations against each and the unencumbered balance.
Prescribe uniform forms of receipts, vouchers, bills and claims to be used by all Departments, Offices and Agencies of the Town.
Prepare a monthly statement of all receipts and disbursements in such detail as the Council may require.
Prepare at the close of each fiscal year a complete financial statement and report in accordance with State Law for submission to the Council and the taxpayers of the Town.
Perform the work of buying for the Town pursuant to Rules and Regulations established by Ordinance according to which the Director or an officer appointed or designated by the Director shall purchase or contract for all supplies, materials and equipment required by any Department, Office or Agency of the Town; establish and enforce specifications with respect to supplies, materials and equipment; be responsible for the inspection of deliveries of supplies, materials and equipment belonging to the Town; store, if necessary, and distribute all supplies, materials and equipment required by any Department, Office and Agency; transfer to or between Departments, Offices and Agencies surplus, obsolete and unused supplies, materials and equipment, and subject to the approval of the Council, dispose of any such, by sale if possible.
Whenever any Department, Office or Agency of the Town shall purchase or contract for any supplies, materials, equipment or contractual services, independently and contrary to the provisions of this Charter or the Rules and Regulations made thereunder, such order or contract shall be voidable by the Town.
The Town shall be allowed to enter into lease/purchase agreements as contractual obligations, to appropriate annually a sum sufficient to pay both principal and interest, subject to Council approval, and maintain a perpetual inventory of Town property.
Maintain a current inventory of Town assets.
From the beginning of the fiscal year and after the annual Financial Town Referendum the head of each Office, Department, and Agency shall submit to the Council a work program for the year not inconsistent with appropriations made by the Financial Town Referendum which shall show the requested allotments of appropriations by quarterly periods for the entire fiscal year. The Council shall review the requested allotments and may revise, alter, or change such allotments, other than the allotments of the School Department, in a manner not inconsistent with appropriations made by the Financial Town Referendum before approving the same. The aggregate of such allotments shall not exceed the total appropriations available to said Office, Department or Agency for the fiscal year. Allotments and revised allotments of appropriations submitted by the School Committee shall be automatically approved by the Council or treated as approved, if the aggregate thereof does not exceed the total appropriation available to the School Department for the fiscal year.
If at any time during the fiscal year the Director of Finance shall ascertain that the remaining unexpended balance of appropriations for the fiscal year will be insufficient to cover the proposed work programs, the Director shall make that fact known to the Council for it to reconsider the work programs and allotments of the several Offices, Departments and Agencies and revise the allotments, other than the allotments of the School Department, so as to forestall the making of expenditures in excess of appropriations. If at any time during the fiscal year, the Director of Finance shall ascertain that the remaining unexpended balance of appropriations of the School Department for the fiscal year will be insufficient to cover proposed work programs for the School Department, the Director shall advise the School Department to reconsider its work programs and allotments and to revise its allotments so as to forestall the making by it of expenditures in excess of appropriations.
On a quarterly basis, the Budget Board shall meet with the Director of Finance to review the actual expenditures, receipts and projections for the balance of the fiscal year. A report of its findings and recommendations shall be submitted to the Council not later than 30 days following the close of the fiscal quarter.
Before the Town makes any purchase of or contracts for supplies, materials or equipment, ample opportunity shall be given for competitive bidding under such Rules and Regulations as the Council shall prescribe by Ordinance.
There shall be a Deputy Town Treasurer appointed by the Council from within the staff of the Department of Finance upon recommendation of the Director of Finance. The Deputy Treasurer shall have all the powers and perform all the duties which are granted to the office of Town Treasurer by Resolution, Ordinance or Law in the Treasurer's absence, with the exception of administrative responsibilities. In no event shall the Deputy Treasurer have the power to sign the bonds, notes or other evidence of indebtedness of the Town except at the direction of the Council.
If a vacancy shall occur in the Office of Director of Finance, the Deputy Town Treasurer shall assume the duties of a Town Treasurer as prescribed by Resolution, Ordinance and Law. The Council shall appoint an interim Director of Finance from within the Finance Department. The interim Director of Finance shall assume the powers and duties of that office until such time as the Council shall appoint a successor.
There shall be within the Department of Finance a full-time Tax Assessor who shall be appointed by the Council. The Tax Assessor shall be responsible for the fixing of an assessed evaluation for purposes of taxation on all taxable real estate and personal property and for the preparation of an assessment roll and a tax roll for the Town in the manner provided by Law and Ordinance.
Qualifications: The Tax Assessor shall have knowledge of and experience in the appraisal of real and personal property, and shall hold a certificate as a residential appraiser, or the equivalent, or acquire such certificate within one year of appointment. The Tax Assessor shall hold no other paid public Town office or employment in the service of the Town of Glocester.
Compensation: The Tax Assessor shall receive such compensation as may be fixed from time to time by the Council.
Powers and Duties: The powers and duties of the Tax Assessor shall include but not be limited to:
Apply to or apportion upon the assessed valuation of real estate and personal property the amount of tax ordered to be levied or imposed thereon;
Make and prepare all regular and special assessment rolls and a tax roll for the Town in the manner provided by law;
Establish a uniform and equitable system for assessing all classes and kinds of property;
Prepare tax maps and land value maps;
Give such notices of assessments and taxes and to perform such other duties as may be required by Law and Ordinance;
Subject to the approval of the Director of Finance, employ from time to time within the limits of available appropriations such clerical assistants as may be necessary;
Cooperate with the Board of Canvassers and Registration in the preparation of the lists of electors as may be necessary.
Memberships: There shall be a Board of Assessment Review consisting of three members, qualified electors of the Town appointed by the Council for a term of six years.
Vacancies shall be filled by the Council for the unexpired term.
Duties: The Board of Assessment Review shall hear and consider the appeal of any property owner concerning the amount of the assessed valuation as determined by the Assessor. The Board shall keep an accurate record of its proceedings which shall be available for public inspection.
Correction in Assessment: If it shall appear that the valuation of any property has been erroneously or incorrectly assessed, the Board shall have the authority to order a correction. Such determination shall be certified by the Board to the Assessor, whose duty it shall be to make such corrections in the valuation as the Board may determine. If the tax roll has been certified by the Assessor, who shall then transmit the findings of the Board to the Council, which may cancel in whole or in part the tax based on such valuation in order to effect a correction.
Procedure: The Council shall provide by Ordinance for the organization and procedure of the Board of Assessment Review and for the manner of receiving, considering, and disposing of appeals.
Right of Appeal: The taking of an appeal to the Board of Assessment Review or any action thereon shall not be construed to limit or restrict the right of any taxpayer to apply to a court of competent jurisdiction for relief from any assessed valuation or tax originally determined by the Assessor.
There may be within the Department of Finance the Office of Tax Collector, who shall be appointed by the Council. The Council may also appoint a Deputy Tax Collector, who in the absence of the Tax Collector shall have all the powers and perform all the duties which are granted to the Office of Tax Collector.
Powers and Duties. The powers and duties of the Tax Collector shall include but not be limited to:
There shall be within the Department of Finance the position of Director of Human Resources shall be appointed by the Council. The position of Director of Human Resources may be assigned to another established position within the Town. The Director of Human Resources shall be responsible for the coordination and administration of all programs and activities of the Town personnel system; shall act as Affirmative Action Officer and shall act as Compliance Officer regarding implementation of special rules regarding employees with disabilities; is an ex officio member of the Personnel Board.