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City of Waltham, MA
Middlesex County
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Table of Contents
Table of Contents
Cross References — Examination of accounts, claims, etc.; ordering payment by Mayor, § 2-27.
[Gen. Ords. 1962, § 2-8]
There is hereby established a principal department to be known as the "Auditing Department."
[Gen. Ords. 1962, § 2-9]
There is hereby established the office of City Auditor.
[Gen. Ords. 1962, § 2-5; Ord. No. 22197, 2-26-1968]
The City Auditor shall be appointed by the Mayor, subject to confirmation by the Council, for a term of three years and until his successor in office is appointed and qualified. Such term shall commence on the first Monday in March and the appointment shall be made by the Mayor on or before the first Monday in February.
[Gen. Ords. 1962, § 2-33]
The City Auditor shall have charge of the auditing department of the City. He shall receive all accounts, claims, bills and payrolls which have been approved and certified by the several boards and officers, and carefully examine them. If they are correctly cast and duly approved, certified and authorized, he shall number and record the same.
Cross references — Annual inventory of City property to be submitted to Mayor and auditor, § 2-2; annual reports by boards and officers to Mayor, § 2-9.
[Gen. Ords. 1962, § 2-40]
The City auditor shall have control and general supervision over accounts of the various City departments.
[Gen. Ords. 1962, §§ 2-34, 2-35]
(a) 
After numbering and recording accounts, claims and bills, the City auditor shall prepare a warrant for the payment thereof, and after certifying his approval thereon, present the warrant to the Mayor for his approval.
(b) 
The auditor is hereby authorized to draw warrants on the treasurer for the payment of all accounts, claims, bills and other expenditures ordered by the Mayor.
[Gen. Ords. 1962, § 2-37; Ord. No. 21098, 10-13-64]
(a) 
The City auditor shall keep an account with the treasurer in such manner and in such detail, that the financial condition of the City may be shown at any time by his books. He shall keep his accounts in such form and in such detail as may be necessary to a clear exhibit of all expenditures and receipts. He shall credit each City account with its appropriation for the financial year and charge against the same the expenditures and receipts. He shall credit each City account with its appropriation for the fiscal year and charge against the same the expenditures as they shall from time to time be allowed.
(b) 
Appropriations for other than ordinary maintenance, including additional equipment, shall be restricted to the purposes specified in the budget estimates and appropriation orders as finally approved by the City Council.
State law reference — Budget generally, M.G.L.A. c. 44, § 32.
[Gen. Ords. 1962, § 2-36]
The City auditor shall, once in each month, prepare a statement and furnish the Mayor, City and each board and officer having charge of the expenditure of any appropriation with a printed copy thereof showing the condition of each City account, giving the amount of the appropriation, expenditures and the unexpended balance.
[Gen. Ords. 1962, § 2-38]
The City auditor shall keep a record of all funded and temporary loans, the rate of interest thereof and the time when the principal and interest are payable.
[Gen. Ords. 1962, §§ 2-33, 2-57]
The City auditor shall serve as the clerk of the finance committee.
[Gen. Ords. 1962, § 2-39]
At the close of each fiscal year the City auditor shall report to the Mayor the expenditures and receipts during such year, giving in detail the amount of the appropriations and expenditures, and the receipts from each source of income, and the whole shall be so arranged as to show, as nearly as practicable, the expenses of maintaining each department. He shall include in the report a statement of the funded and temporary loans, the rate of interest thereon and when payable, and shall exhibit all the liabilities and assets as shown on the books in his office at the close of the fiscal year.
[Gen. Ords. 1962, § 2-40]
The City auditor annually at the close of the fiscal year shall examine and audit the accounts of any City department or officer who may receive moneys on behalf of the City and shall make a report thereon to the Mayor. The City auditor shall have access to all books and vouchers necessary for him to complete such audit.
State law reference — Fiscal year, M.G.L.A. c. 44, § 56A.
[Gen. Ords. 1962, §§ 2-12—2-14]
(a) 
Except as otherwise provided the several boards and officers of the City shall cause to be delivered to the auditor, at the close of each month, all accounts and claims against persons indebted to the City, who shall take account of and deliver the same to the treasurer for collection, and no board or officer shall receive payment of any such account or claim.
(b) 
The board of trustees of the public library may collect all fines, charges, damages to books and the price of books, papers and catalogues sold. The City Clerk, inspector of wires, inspector of weights and measures and the jail keeper may receive and collect such fees as they are entitled to receive by law. The board of cemetery commissioners may collect all accounts pertaining to their department, and the City solicitor may collect all such claims as are committed to him for collection.
(c) 
All City officers and boards that receive any moneys on behalf of the City shall pay it to the City treasurer at the close of each month unless otherwise provided, and at the same time shall transmit to the auditor a true statement of the amount so paid to the treasurer and for what it was received.
State law reference — Power of City to require City officers to pay fees received by them into treasury, M.G.L.A. c. 40, § 21(13).
[Gen. Ords. 1962, § 2-15]
The books and accounts of the several departments, boards and offices of the City shall be kept and made up to correspond with the fiscal year.
State law reference — Fiscal year, M.G.L.A. c. 44, § 56A.
[Gen. Ords. 1962, § 2-19]
Charges from one (1) department against another department for the exchange of materials and supplies or other City property or for labor performed, shall be made by a transfer entry upon the books of the City auditor and shall not be treated as cash transactions. All transfers must have the approval of the Mayor.
[Gen. Ords. 1962, § 2-22]
Each account, bill, payroll and claim, other than a final judgment, shall be approved and certified to by the department, board or officer authorized to create the liability or otherwise having the subject matter of the account or claim in charge or by some person authorized by such department, board or officer, or if not within the province of any department, board or officer, then by the Mayor, and in all cases by the Mayor or by some person authorized by him. All payrolls thus approved and certified to shall be sworn to by the Mayor or by the head of the department.
State law reference — Liabilities in excess of appropriations forbidden; exception, M.G.L.A. c. 44, § 31.