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.
At least 60 days before the beginning of the fiscal year, the
mayor shall call a joint meeting of the city council and school committee,
including the superintendent of schools, to review the financial condition
of the city, revenue and expenditure forecasts and other relevant
information prepared by the mayor in order to develop a coordinated
budget.
At least 30 days before the beginning of the fiscal year, the
mayor shall submit to the city council a proposed operating budget
for all city agencies, which shall include the school department,
for the ensuing fiscal year with an accompanying budget message and
supporting documents. The budget message submitted by the mayor shall
explain the operating budget in fiscal terms and in terms of work
programs for all city agencies. It shall outline the proposed fiscal
policies of the city for the ensuing fiscal year, describe important
features of the proposed operating budget and include any major variations
from the current operating budget, fiscal policies, revenues and expenditures
together with reasons for these changes. The proposed operating budget
shall provide a complete fiscal plan of all city funds and activities
and shall be in the form the mayor deems desirable; provided, however,
that the budget for elected officials shall identify the cost of compensation
and the cost of benefits for those officials. The school budget, as
adopted by the school committee, shall be submitted to the mayor at
least 30 days before the submission of the proposed operating budget
to the city council. The mayor shall notify the school committee of
the date by which the proposed budget of the school committee shall
be submitted to the mayor. The mayor and the superintendent of schools
shall coordinate the dates and times of the school committee's budget
process under the General Laws.
The city council shall annually provide for an outside audit
of the books and accounts of the city to be conducted by a certified
public accountant or a firm of certified public accountants, which
has no personal interest, direct or indirect, in the fiscal affairs
of the city or any of its officers. The mayor shall annually provide
to the city council a sum of money sufficient to satisfy the estimated
cost of conducting the audit as presented to the mayor, in writing,
by the city council. The award of a contract to audit shall be made
by the city council on or before September 15 of each year. The report
of the audit shall be filed in final form with the city council not
later than March 1 in the year following its award. At least every
five years, the city council shall conduct a competitive procurement
process to retain these auditing services.
Except as otherwise provided by law, no official of the city
of Pittsfield shall knowingly or intentionally expend in a fiscal
year sums in excess of the appropriations, awards, grants or gifts
duly made in accordance with law or involve the city in any contract
for the future payment of money in excess of these appropriations,
awards, grants or gifts. It is the intention of this section that
section 31 of chapter 44 of the General Laws shall be strictly enforced.
Any official who violates this section shall be personally liable
to the city for any amounts so expended to the extent that the city
does not recover these amounts from the person to whom the sums were
paid.