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.
[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.
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State law reference — Budget generally,
M.G.L.A. c. 44, § 32.
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[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.
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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).
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[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.
