[HISTORY: Adopted by the Town of Ridgefield 6-5-1974 as §§ 2-96
to 2-98 of the 1974 Code. Amendments noted where applicable.]
There is hereby created for the Town of Ridgefield
the office of Controller, which office shall consist of the Controller
and such assistants and employees as the Board of Selectmen may prescribe
from time to time.
[Amended 3-17-2010]
The Controller shall be appointed by the First
Selectman, with the approval of the Board of Selectmen, for an indefinite
term. The Controller may be removed from office by the Board of Selectmen
for good cause and after proper hearing.
A.
The Controller shall install, maintain, and supervise
the general accounting system for all funds, departments, offices,
boards, committees, commissions and agencies in conformity with the
uniform system of accounts for Connecticut municipalities, or such
other system as may be approved by the Board of Finance and the State
Commissioner of Revenue Services; prescribe the form of accounts to
be kept by each fund, department, office, board, committee, commission
and agency of the Town; and maintain within the Controller's department
separate accounts for each budget appropriation and encumber immediately
with the amount of each purchase order, payroll, or contract to show
the current status of each such account, including a record of amounts
paid, encumbrances outstanding and the unencumbered balance remaining.
Similar records shall be maintained for any and all supplemental appropriations
made during the fiscal year. The status of all appropriations accounts
so maintained shall be furnished quarterly to the Board of Finance
or at other times as may be requested by said Board, but, in any event,
the status of an appropriation account shall be furnished prior to
the consideration by the Board of Finance of any supplemental appropriation
requested. The Controller shall install and maintain a system of purchase
requisition and purchase order control and audit before payment all
bills, invoices, payrolls and other evidence of claims, demands or
charges against the Town and shall determine before approving any
such charge that it is proper and legal, that moneys have been appropriated
for it and that an unencumbered balance is available.
[Amended 3-17-2010]
B.
The Controller shall maintain within his office a
revenue accounting system showing in detail all revenues received
together with the source thereof, including but not limited to tax
collections for current and all back years, together with interest
and penalties thereon, all interest received, or due to be received,
from temporary investments or from other sources, federal revenue
sharing funds received or anticipated, all revenues from the State
of Connecticut for educational or other purposes with such purposes
identified, and any other receipts from whatever sources as may be
received or anticipated, provided that revenues actually received
shall be separately stated from anticipated revenues. The revenue
accounts shall be set up so as to present an accurate comparison of
receipts as estimated prior to the commencement of a fiscal year with
actual revenues received, and a summary of said revenue accounts shall
be submitted quarterly, or at other times as may be requested, to
the Board of Finance.
C.
The Controller shall compile for the Board of Selectmen
estimates for the budget and capital program and assist in the preparation
of the annual budget document and recommend to the Board of Selectmen
changes in department programs and departmental estimates of revenue
and expenditures; submit monthly to the Board of Selectmen and the
Board of Finance a financial statement showing the amount of each
appropriation and any transfers, encumbrances and expenditures therefrom
and such other fiscal data as may be prescribed by the Board of Selectmen
and/or the Board of Finance; close the books of record promptly at
the end of each fiscal year to facilitate the annual audit; and prepare
for the Board of Selectmen and the Board of Finance at the end of
each fiscal year a complete financial statement and report of the
Town. He shall establish and supervise a system of fixed asset and
material inventory accounting for each Town department or agency which,
in his opinion, requires the same, and any and all such inventory
accounts so established shall be currently maintained in the Controller's
office in addition to similar accounts in the designated Town departments
or agencies as may be directed to maintain the same. Such inventory
accounts shall be reviewed periodically by the Controller with the
designated department or agency head to ensure accuracy. The Controller
shall administer the Town's insurance program and perform such other
duties as may be prescribed from time to time by the Board of Selectmen
or the Board of Finance.
