[R. O. 1947, ch. 22, § 1; Ord. No. 371, § 1, 4-10-1980; Ord. No. 451, § 1, 6-8-1983; Ord. No. 1147, § I, 9-29-2015]
The fiscal year of the City shall begin on July 1 and shall end on June 30, unless another period is required by the General Laws, and the accounts, books, records and reports of all City departments shall be kept, made up and submitted to correspond therewith.
[R. O. 1947, ch. 22, § 4; Ord. No. 451, § 1, 6-8-1983]
The City Council shall annually make such appropriations in detail as may be required for expenditures for the current year.
[R. O. 1947, ch. 22, § 5; Ord. No. 592, § 1; Ord. No. 451, § 1, 6-8-1983; Ord. No. 695, § 1, 4-29-1992]
Bonds or notes covering loans authorized by the City Council shall be issued under the direction of the Mayor and the Director of Finance/Treasurer. The Director of Finance/Treasurer and the City Accountant shall each keep a record of all bonds and notes so issued, entering the same against a memorandum of the order authorizing the loan.
[Ord. No. 451, § 1, 6-8-1983; Ord. No. 695, § 1, 4-29-1992; Ord. No. 1147, § II, 9-29-2015; Ord. No. 1332, 11-13-2025]
In accordance with Article 2, Section 2-10, and Article 3, Section 3-3, of the City Charter, the Mayor shall appoint, subject to City Council approval, a Director of Finance/Treasurer.
[Ord. No. 573, § 1, 3-27-1978; Ord. No. 451, § 1, 6-8-1983; Ord. No. 695, § 1, 4-29-1992; Ord. No. 1103, § I, 11-25-2014; Ord. No. 1332, 11-13-2025]
The Department of Finance shall encompass the duties and functions of the following departments: Collector of Taxes, Treasurer, Accounting, Purchasing, and Assessors.
[Ord. No. 45-1, § 1, 6-8-1983; Ord. No. 695, § 1, 4-29-1992; Ord. No. 1103, § II, 11-25-2014; Ord. No. 1332, 11-13-2025]
In accordance with Section 23, Subsection (7), of the City Charter, the Mayor shall appoint three assessors to serve on the Board of Assessors, subject to City Council approval. The Mayor shall appoint, without City Council approval, a Collector of Taxes, a City Accountant, and a Purchasing Agent.[1]
[1]
Editor's Note: Former Sec. 6-3.5, Same — Other departmental employees, Ord. No. 451, § 1, 6-8-1983, as amended by Ord. No. 1147, § III, 9-29-2015, which immediately followed, was repealed 11-13-2025 by Ord. No. 1332.
[R. O. 1947, ch. 22, § 18; Ord. No. 451, § 1, 6-8-1983; Ord. No. 1332, 11-13-2025]
On or before the fifth day of each month, every officer, board and department, except as otherwise provided in this chapter, shall file with the Accountant itemized bills of all claims that shall have become due to the City within their respective provinces. On or before the 15th day of each month, the Accountant shall make out in duplicate a list of all such claims, classifying them by departments, together with the name and address of each debtor, the amount of the claims and the consideration therefor, and shall transmit to the Collector of Taxes one copy, together with the itemized bills. The Collector of Taxes shall receipt for the same on the copy retained by the Accountant and shall proceed to collect such bills and for this purpose shall have authority to bring suit in the name of the City.
[R. O. 1947, ch. 22, § 19; Ord. No. 451, § 1, 6-8-1983; Ord. No. 695, § 1, 4-29-1992]
On or before the fifth day of each month, or more often if deemed necessary, each officer, board and department receiving fees or other cash items in behalf of the City, or fees or other cash items required by this Code or other ordinance to be paid into the City treasury, shall file a statement thereof in duplicate with the Director of Finance/Treasurer. The Director of Finance/Treasurer shall deliver to the officer, board or department presenting the same a receipt for the moneys received and shall file the duplicate statement with the City Accountant.
[R. O. 1947, ch. 22, § 20; Ord. No. 451, § 1, 6-8-1983; Ord. No. 695, § 1, 4-29-1992; Ord. No. 1103, § III, 11-25-2014; Ord. No. 1332, 11-13-2025]
Nothing contained in this chapter shall be construed as authorizing any officer, board or department to receive any money in payment of claims due the City which the collector of taxes is required by law or ordinance to collect.
[R. O. 1947, ch. 22, §§ 21, 22; Ord. No. 451, § 1, 6-8-1983; Ord. No. 695, § 1, 4-29-1992; Ord. No. 1332, 11-13-2025]
A. 
All purchases, unless otherwise provided, shall be made upon, or accompanied by, orders signed by the officer in authority in the office, board or department for which the purchase is made, and by the Purchasing Agent and the Accountant.
B. 
No officer, board or department shall make purchases or contract any indebtedness on behalf of the City except on orders presented to the Accountant by the Purchasing Agent, Mayor, or their designee, and approved by them. The order shall state the office, board or department from which it issues, the appropriation to which the expenditure is to be charged, the vendor from whom the purchase is to be made, the items wanted, the amount and price of each, and the terms and cash discounts, and shall bear its serial number thereon. The original order shall be signed by the Purchasing Agent, Mayor or their designee and transmitted to the vendor. A copy shall be retained by the Purchasing Agent. An electronic copy of the order shall be transmitted to the originating department and/or department head for which the purchase is being made for use in preparing a voucher for payment by the Accountant. Without such order, the Accountant shall not approve any claim against the City for which such order is required, except that no such order shall be required for the payment of the salaries and wages of City officers and employees, interest, promissory notes, bonded indebtedness, judgments, claims duly allowed by the City Council or for payments on accounts of veterans' service.
[1]
Editor's Note: Former Sec. 6-8, Adjustment of fire losses, R.O. 1947, Ch. 22, § 32, as amended by Ord. No. 451, § 1, 6-8-1983, was repealed 11-13-2025 by Ord. No. 1332.
[R. O. 1947, ch. 22, § 31; Ord. No. 451, § 1, 6-8-1983; Ord. No. 1103, § IV—V, 11-25-2014]
Upon issuing a warrant for the collection of sewer or sidewalk assessments, the Commissioner of Public Utilities shall make a true return to the Accountant of the amount of the assessments named therein, which shall state the streets therein included. Upon issuing a warrant for the collection of sidewalk assessments, the Commissioner of Public Services shall make a true return to the Accountant of the amount of the assessments named herein, which shall state the streets therein included. Each Commissioner shall keep records and make duplicate certificates of all abatements, giving the name of the person assessed, his place of residence, the amount of his tax as shown in the tax list and the amount abated. One of such certificates shall be transmitted to the Collector of Taxes, the other to the Accountant.
[R. O. 1947, ch. 22, § 34; Ord. No. 451, § 1, 6-8-1983; Ord. No. 1332, 11-13-2025]
The City Clerk shall be the custodian of the bonds of all City officers.