There shall be a Department of Finance, the head of which shall
be the Director of Finance. The Director of Finance shall be the Town
Manager or someone appointed by the manager.
[Amended 11-4-2008, effective 1-1-2009]
The Director of Finance shall have knowledge of municipal accounting,
finance, taxation, budgeting, financial control and investments. The
director shall have a minimum bachelor of arts or science degree from
an accredited college or university in a financial area of study.
The function of the department shall be the supervision and
direction of all matters pertaining to the financial operation of
the town, including, but not limited to, accounting and budgeting,
control of expenditures, assessment and collection of taxes and other
administration of trust funds, and such other duties as shall be required
by this Charter, by ordinance, or by state law.
Within the Department of Finance there may be the office of
Town Treasurer, Tax Assessor, Tax Collector, Purchasing Agent, Board
of Assessment Review, Town Auditor, and such other office or agency
as the Town Council may establish and place under the jurisdiction
of the Director of Finance.
The Director of Finance shall have general supervision and control
of the operation of all offices in the Department of Finance.
There shall be in the Department of Finance, a Town Treasurer
who may be the Director of Finance, the Town Manager, or someone appointed
by the Town Manager. The Town Manager may appoint a Deputy Town Treasurer
if the manager shall deem such appointment necessary, and such Deputy
Town Treasurer shall have all the powers and perform the duties of
the Town Treasurer.
The Town Treasurer shall have knowledge of accounting and shall
have had experience in budgeting financial control.
The Town Treasurer and the Deputy Town Treasurer, within fifteen
(15) days of the time of being sworn into office, shall give bonds
to the town in such sum, and with such sureties as the Town Council
shall prescribe, for the faithful performance of their duties, the
cost of such bond to be paid by the town.
The Town Treasurer is hereby vested and shall have and exercise
all the powers and duties now and hereafter vested by law in town
treasurers, and the treasurer shall have and exercise all the powers
and duties vested by this Charter in the Town Treasurer or that may
hereafter be vested in town treasurers by resolution, ordinance, or
by state law.
The Town Treasurer shall:
(a)
Cooperate with the Director of Finance, the Town Manager, and the
Town Council in compiling the expenditure and revenue estimates for
the budget.
(b)
Receive all license 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 by this
Charter or by law.
(c)
Have custody of all public funds belonging to or under the control
of the town or of any department, office or agency of the town, including
the School Department; deposit all funds coming into the treasurer's
hands in such depositories as may be designated by the Town Council;
or, if no such designation shall be made, in such depositories as
the treasurer may choose, provided, however, that deposits in such
depositary 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.
(d)
Have custody of all investments and invested funds of the town or
in the possession of the town in a fiduciary capacity.
(e)
Pre-audit all bills, invoices, payrolls and other evidence of claims
or charges against the town and see that budget appropriations are
not exceeded by any disbursements in any department, office, or agency
of the town, including the School Department.
(f)
Pay out funds by check, such payments being made only after compliance
with the provisions of the preceding paragraph and authorization of
the Town Council.
(g)
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, including the School Department, 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 appropriation, and the unencumbered balance.
(h)
Prescribe uniform forms of receipts, vouchers, bills, and claims
to be used by all departments, offices, and agencies of the town,
including the School Department.
(i)
Prepare a monthly statement of all receipts and disbursements, in
sufficient detail to show the financial condition of the town, for
submission to the Director of Finance, the Town Manager, and the Town
Council.
(j)
Prepare as soon as possible after, and as of, the end of each fiscal
year, a complete financial statement and report, in accordance with
state law, for submission to the Director of Finance, the Town Manager,
the Town Council, and the electors of the town. A copy thereof shall
be filed in the Town Clerk's office and shall become a public record.
The Town Treasurer may have custody, control, and responsibility
for the operation of the H.N. Waterman Fund, the Isaac Fiske Fund,
funds accepted to provide perpetual care of cemetery lots, and any
other funds which may, in the future, come into possession of the
town in a fiduciary capacity, with the approval of the Town Council
in its capacity as trustee or otherwise.
There shall be within the Department of Finance, a Purchasing
Agent, who shall be the Town Manager, or someone appointed by the
manager. The Town Manager may appoint the Director of Finance as Purchasing
Agent.
The Purchasing Agent shall perform the work of buying for the
town pursuant to rules and regulations established by the Town Manager,
with the approval of the Town Council. The Purchasing Agent, or an
officer appointed by the Purchasing Agent, shall purchase or contract
for all supplies, materials and equipment required by any department,
office, or agency of the town, including the School Department; establish
and enforce specifications with respect to supplies, materials and
equipment; be responsible for the inspection of deliveries of supplies,
materials and equipment to determine their quality, quantity, and
conformance with specifications; cause to be made and kept current
an inventory of all supplies, materials, and equipment belonging to
the town; store, if necessary, and distribute all supplies, materials,
and equipment required by any department, office, or agency; transfer
to, or between, departments, offices, or agencies, surplus obsolete
and unused supplies, materials and equipment, and, subject to the
approval of the Town Council, dispose of any such property, 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
and rules and regulations made hereunder such order or contract shall
be voidable by the town.
[Amended 11-2-1999; 11-4-2014]
Except in the case of contracts for professional services, before
the town makes any purchase of, or contract for. supplies, materials,
or work to be performed in excess of ten thousand dollars ($10,000.00),
opportunity shall be given for competitive bidding, after public notice,
under such rules and regulations and with such exceptions as the Town
Council may prescribe. No such transaction which is essentially a
unit shall be divided into a series of orders for the purpose of circumventing
the requirement of this Charter for competitive bidding.
All such purchases or such contracts, for more than ten thousand
dollars ($10,000.00), shall be awarded to the lowest responsible bidder,
except that the purchasing authority may be directed by the Town Council
to reject any and all bids and then to re-advertise for bids.
Bids, specifications, and all other factors being equal, preference
shall be given to the bidder whose place of business is located in
the Town of Coventry.
There shall be, within the Department of Finance, the office
of Tax Assessor. The Tax Assessor shall be appointed by the Town Manager,
with the approval of the Town Council.
The Tax Assessor shall hold no other paid public office or employment in the service of the town or of the state or federal government, except as provided in Section 15.01(f).
The Tax Assessor shall have and perform all the powers and duties
which are now, or may hereafter be, vested in tax assessors of towns
in the State of Rhode Island.
The Tax Assessor shall:
(a)
Supervise and be responsible for the fixing of an assessed valuation,
for the purposes of taxation, upon all real estate and upon all taxable
personal property;
(b)
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;
(c)
Make and prepare all regular and special assessment rolls and tax
rolls for the town in the manner prescribed by law;
(d)
Establish a uniform and equitable system for assessing all classes
and kinds of property;
(e)
Prepare tax maps, land value maps, and maintain a record of the ownership
of real estate for tax purposes;
(f)
Give notices of assessments and taxes, and perform such other duties
as may be required by law;
(g)
Subject to the approval of the director of finance, to employ from
time-to-time, within the limits of available appropriations, such
clerical assistants, and such technical consultants, as may be necessary;
and
(h)
Cooperate with the board of canvassers and registration in the preparation
of lists of voters.
(i)
Every ten (10) years, or at more frequent intervals if desirable,
secure a complete revaluation of the real and personal property located
within the town.
There shall be within the Department of Finance a Board of Assessment
Review consisting of five (5) members. The tax assessors who are holding
office on the date this Charter becomes effective shall become members
of the board until the expiration of the term for which each was elected
as a tax assessor. The Town Council shall appoint additional members
to bring the membership of the board to five (5) members.
The initial appointments made by the Town Council may be for
two (2), four (4), or six (6) years in order to stagger the terms
of the members of the board. Thereafter all appointments shall be
for six (6) years.
Except as provided in Section 10.40, the Town Council shall appoint one (1) member of the board from each of the Town Council districts. In no case shall the Town Council make an appointment whereby there will be two (2) members from the same district.
The Town Council shall provide for the organization and procedures
of the Board of Assessment Review and for the manner of receiving,
considering and disposing of appeals.
The Board of Assessment Review shall hear and consider the appeal
of any property owner concerning the amount of the owner's assessed
valuation as determined by the Tax Assessor. The Tax Assessor shall
attend all hearings of the board but shall have no vote. The board
shall keep an accurate record of the proceedings which shall be available
for public inspection.
If it shall appear that the valuation of any property has been
incorrectly or inequitably assessed, the board shall have authority
to order a correction. Such determination shall be certified by the
board to the assessor whose duty it shall be to make corrections in
the valuation as the board may determine. If the tax roll has been
certified by the assessor, the assessor shall transmit the findings
of the board to the Town Council, which shall cancel, in whole or
in part, the tax based on such valuation in order to effect a correction.
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 Tax Assessor or subsequently by the Board of Assessment Review.
There shall be, within the Department of Finance, a Tax Collector,
who shall be the Town Manager or someone appointed by the manager.
The Town Manager may appoint the Director of Finance or the Town Treasurer
to serve as Tax Collector.
It shall be the duty of the Tax Collector to collect and receive
all taxes and special assessments for the collection of which the
town is responsible. The Tax Collector shall have all the powers,
rights, and duties prescribed by the laws of the state for Tax Collectors.
The Tax Collector shall periodically, at such times as the Town
Council shall direct, transfer to the Town Treasurer all town funds
collected by the Tax Collector.
The Tax Collector shall hold a tax sale at intervals and shall
include all real estate, the taxes on which are in the third year
of delinquency.
The Tax Collector, within fifteen (15) days of the time of being
sworn into office, shall give bond to the town in such sum and with
such sureties as the Town Council shall prescribe, for the faithful
performance of the duties of such office. The cost of such bond shall
be paid by the town.
