[Adopted FCB 5-14-2009 (Title 2, Ch. 2.09, of the 1986 Code)]
There shall be in the City the Office of Comptroller. The Office of Comptroller will be part of the Department of Administration and Finance. The Chief Administrative and Financial Officer shall appoint, with the approval of the Mayor, a Comptroller for a term up to but not exceeding three years, solely on the basis of administrative and executive qualifications. The Comptroller shall report to and be under the direction of the Chief Administrative and Financial Officer, who may remove the Comptroller at will.
The Comptroller shall be a person especially fitted by education, training and previous experience to perform the duties of the office. The Comptroller shall be a graduate of an accredited college or university.
The Comptroller need not be a resident of the City or commonwealth when appointed but shall comply with the residency requirements within six months of appointment.
The City shall annually appropriate amounts sufficient for the proper administration of the Office of the Comptroller.
The Comptroller shall present his/her annual goals to the Chief Administrative and Financial Officer by January of each year.
The Comptroller shall, so far as may be necessary for the proper performance of his/her duties, have access to all books, documents and vouchers in the possession of any party whose accounts he/she is authorized to examine, and which relate to such accounts.
The Comptroller shall keep proper books of accounts in which he/she shall charge against their appropriations all claims approved by him/her as provided in § 67-37, and shall keep such other accounts as he/she may deem advisable.
The Comptroller shall have the powers and duties of a City Auditor under MGL c. 41, §§ 51 to 54A, inclusive. MGL c. 41, § 50, shall also apply to the Comptroller to the extent that it does not conflict with the duties of the Director of Internal Audit under Section 3 of Chapter 468 of the Acts of 2008, and this article and other duties and powers as provided herein.
The Comptroller shall have the authority to hire, fire, discipline, and manage personnel under the Comptroller's direction. Employees of the Comptroller's Office shall be especially fitted by education, training and experience to assist in the performance of the duties of the office.
The Comptroller may transfer from the accounts of any department any funding not projected to be necessary due to position vacancies or operating efficiencies developed during a fiscal year. This transfer shall be into a central holding account which shall expire on June 30 of each fiscal year. If a vacant position is filled after such a transfer, the Comptroller may reverse the portion of the transfer associated with that position to ensure sufficient funding in the relevant department. This transfer of authority shall extend to the School Department only during a year during which budgeted net school spending, as reported to the Department of Elementary and Secondary Education, is at or above the required amount under the provisions of Chapter 70 of the General Laws.
Upon majority vote and at the written request of the City Council, within a reasonable time period after such a request, the Comptroller shall provide an oral or written assessment, or both, as the City Council may request, of the current and future financial impact of the cost of any proposed appropriation order, lease arrangement for a term in excess of one year, collective bargaining agreement or borrowing authorization, particularly, but not limited to, as such cost item would relate to the continuous provision of the existing level of municipal services.
To the extent reasonable, this assessment shall include such analysis or other information of a financial nature as is specifically requested by vote of the City Council. The Comptroller shall provide this assessment and analysis as the Comptroller's professional opinion and the Comptroller shall not be obliged to represent the position of the Mayor or the Chief Administrative and Financial Officer.
Whenever any appropriation for any department has been exhausted, it shall be the duty of the Comptroller to notify the Chief Administrative and Financial Officer and head of such department of the fact in writing, and thereafter no further liability shall be incurred by the department until an additional appropriation has been made therefor.
No funds may be expended for any capital project except from funds specifically appropriated for such project. In the case of any project which is recommended by the Board of Public Works, the initial appropriation therefor shall not exceed the estimate furnished to the City Council by such board; but nothing in this section shall prevent the City Council from making subsequent additional appropriations for such project upon the recommendation of the Chief Administrative and Financial Officer.
No funds appropriated for any capital project may be expended for any other project not included in the appropriation order. On completion of each project for which an appropriation was granted, any unexpended funds shall revert to the account from which they were originally appropriated.
The terms "capital project" and "project," as used in this section, mean any project for which bond funds may be expended under the laws of the Commonwealth. Appropriations to any such capital project may be made from bond funds, from the General Fund, or may be included in the annual budget. All departments performing work subject to this section shall keep their accounts for such work in accordance with procedures prescribed by the Comptroller.
Appointment and removal; oath.
A Deputy Comptroller shall be appointed by the Comptroller.
Before entering upon the duties of his/her office, the Deputy Comptroller shall be sworn to the faithful discharge thereof.
The Deputy Comptroller shall hold office for the term for which the Comptroller appointing him/her was appointed and until his/her successor is chosen and qualified.
The Deputy Comptroller shall perform such duties as may be assigned to him/her from time to time by the Comptroller.
If by reason of illness, absence or other cause the Comptroller is temporarily unable to perform the duties of his/her office, the Deputy Comptroller shall perform the same until such disability ceases, and if a vacancy occurs in the office of Comptroller, the Deputy Comptroller shall perform the duties of such office until such vacancy is filled.
The original copy of all written contracts shall be deposited with the Comptroller and one copy with the City Clerk within one week after their execution; and the City Clerk shall keep the contract or copy on file, open to public inspection during business hours.
In all cases where the amount of any contract made with the City, other than contracts for the purchase of supplies, covered by Chapter 82, Purchasing and Contracts, Article I, shall exceed $25,000, the contract shall be in writing, shall be approved by the Comptroller as to available appropriation, and shall be signed by the Mayor and a majority of the committee, commission or board in charge of the work on the part of the City, and after being signed by the parties, no such contract shall be altered in any particular unless a majority of such committee, commission or board shall signify their assent thereto in writing, under their respective signatures, indorsed on such contract, and approved by the Mayor.
No claim shall be paid by the City Treasurer unless it shall have been approved by the City Comptroller.
No money shall be drawn out of the City Treasury without the written order of the Mayor. The Mayor, and in case of his absence or inability, the acting Mayor, is authorized to draw orders on the City Treasurer for the payment of all accounts and claims allowed and certified by the City Comptroller.
Heads of departments shall certify to the correctness of all bills incurred by them and, after approval thereof by the committee, commission or board authorized to approve their department expenditures, shall forward the same without delay to the Comptroller not later than the fourth day of each month.
All departments of the City government shall file with the Comptroller itemized bills, duly approved, of all claims as they become due the City in the several departments, giving full names and addresses of the debtor. The Comptroller shall examine and record such claims and transmit them to the City Collector for collection.
Copies of all claims which the City Collector refers to the City Solicitor shall be filed with the Comptroller.
The City Treasurer shall annually, upon the approval of the Comptroller and the written order of the Mayor, pay to the head of any department, or to such member or employee of any department as may be designated by the head of such department, such sums as may be from time to time appropriated by the City Council to be used by such department for the purpose stated in this article.
Whenever any expenditure has been made from the fund referred to in Chapter 42, Finances, Article II, Petty Cash Funds, § 42-7, the bill for the same shall be transmitted to the Comptroller for his/her approval in conformity with existing ordinances and statutes, the same as if it had not been paid as mentioned in this article, and the amount thereof approved shall be paid by the City Treasurer to such official or employee and upon such repayment shall become a part of such fund.