[Adopted as Rev. Ords. 1964, §§ 6-7 to 6-12
and 6-14, 6-15, 6-17 and 6-19 (Ch. 6, Art. III, of the 2010 Code)]
[Amended 5-23-2000]
In the month of January or as soon thereafter as may be, in
every third year, there shall be elected a City Auditor to serve for
three years and until a successor is chosen and qualified. Any vacancy
in the office shall be filled by the Municipal Council for the unexpired
term. The City Auditor shall give bond to the City for the faithful
performance of his/her duties, in such sum and with such sureties
as the Municipal Council shall approve.
[Added 8-29-1972]
There shall be an Assistant City Auditor who shall be appointed
by the City Auditor subject to the confirmation of the Municipal Council
and who may be removed by the City Auditor, for cause, subject to
the approval of the Municipal Council. The Assistant City Auditor
shall assist the City Auditor in the performance of the duties of
the office and shall discharge the duties of the City Auditor upon
the latter's request, when that officer is absent or unable to act
and also when there is a vacancy in the office of City Auditor.
The City Auditor shall, under the direction of the Committee
on Finance and Salaries, keep a complete set of books wherein shall
be entered the various appropriations made by the Municipal Council,
each under its appropriate head, wherein shall be charged to each
the different payments and expenditures made thereon, and shall keep
such other books of accounts as that Committee shall direct. The City
Auditor shall, whenever required by the Mayor or by the Municipal
Council or the Committee on Finance and Salaries, furnish a statement
of all such matters pertaining to the office as may be ordered. The
books of accounts of every department and officer of the City shall
at all times be open to the inspection of the City Auditor, and he
shall examine and verify the same at such times as the Committee on
Finance and Salaries, or the Mayor, or the Municipal Council shall
order.
[Amended 5-23-2000]
The City Auditor shall examine all payrolls presented to him/her,
and if they are found to be correct and duly approved he/she shall
draw a warrant upon the City Treasurer/Collector for the payment thereof
and shall submit such payrolls and warrant to the Committee on Finance
and Salaries at its next meeting.
[Amended 5-23-2000; 1-14-2003]
The City Auditor shall examine all bills presented to him/her,
and if they are found to be correct and duly approved he/she shall
draw a warrant upon the City Treasurer/Collector for the payment thereof
and shall submit such bills and warrant to the Committee on Finance
and Salaries at its meeting on the Tuesday next following.
[Amended 5-23-2000]
In case of any error or informality in any bill or payroll,
the City Auditor shall make note of the fact and return the bill or
payroll with the objection to the officer, board or committee presenting
the same, and when the City Auditor has any doubt concerning the propriety
or correctness of such bill or payroll, if it is not satisfactorily
explained, he shall refer the same at once to the Committee on Finance
and Salaries for consideration.
[Amended 5-23-2000]
Whenever any specific appropriation is expended the City Auditor
shall forthwith notify the Mayor and Municipal Council and the Committee
on Finance and Salaries. The City Auditor shall each month cause to
be prepared a statement showing the amount of the various appropriations
at that time, the amount expended from each appropriation, and the
balance remaining unexpended and a copy thereof shall be furnished
each member of the Municipal Council.
[Amended 5-23-2000]
The City Auditor shall annually in the month of July prepare
and lay before the Municipal Council a statement of the receipts and
expenditures of the preceding year, giving in detail the amount of
appropriation and the expenditure in each department, and such statement
shall be accompanied by a schedule of the City debt, and when approved
by the Municipal Council shall be published if the Council so directs.
The City Auditor shall keep a record of the City debt, which
shall state the number, date, amount, rate of interest, date when
payable, where payable, the purpose and authority of the issue, and
when registered, the name of the payee, of each note, bond or other
evidence of indebtedness issued by the City.
[Amended 7-11-2000; 1-14-2003]
The City Auditor shall examine all statements furnished to him/her
by the City Treasurer/Collector of the amount of principal or interest
payable upon any note, bond or other evidence of indebtedness of the
City, and if such statements are found to be correct the City Auditor
shall so certify thereon and shall thereupon draw a warrant upon the
City Treasurer/Collector for the payment of the principal or interest.
The City Auditor shall keep a record of all such warrants and of all
other warrants or orders for the payment of money drawn.
The City Auditor shall inform the Municipal Council in writing
of all salary and wage increases granted in any department or office
of the City, except such as have been previously authorized by the
Municipal Council.
[Added 6-3-2003]
A.
Purpose. The purpose of this section of the Revised Ordinances of
the City of Taunton is to ensure that the Municipal Council, acting
by and through the Committee on Finance and Salaries, is kept apprised
of the fiscal position of the City on no less than a quarterly basis
and that the Council receives all financial data impacting the municipal
budget in a timely fashion.
B.
Quarterly reporting. The City Auditor shall provide the Municipal
Council's Finance and Salaries Committee a reconciled municipal balance
sheet and budget to actual statement on a quarterly basis. The first
quarterly reconciled municipal balance sheet and budget to actual
statement shall be submitted no later than October 20, the second
reconciled municipal balance sheet and budget to actual statement
shall be submitted no later than January 20, and the third reconciled
municipal balance sheet and budget to actual statement shall be submitted
no later than April 20. A copy of the reports submitted to the Finance
and Salaries Committee shall also be forwarded to the Mayor.
C.
Annual reporting. The City Auditor shall provide a fiscal year-end
reconciled municipal balance sheet and budget to actual statement
on or before September 30 of each year. Notwithstanding the foregoing,
the City Auditor may provide the Finance and Salaries Committee and
the Mayor's office with a reconciled balance sheet and budget to actual
statement on a more frequent basis.[1]
D.
Document disclosures. The City Auditor, the City Treasurer/Collector,
and the City Assessors shall provide to the Municipal Council's Finance
and Salaries Committee and the Mayor's office a copy of any and all
financial documents submitted to and received by the Commonwealth
of Massachusetts Department of Revenue, Division of Labor Services
and/or Bureau of Accounts.
E.
Chairperson to be ex officio member. The Chairperson of the Municipal
Council's Finance and Salaries Committee or his/her designee shall
be an ex officio member of the Finance Team that includes the City
Treasurer/Collector, the City Auditor, the City Assessors, the Mayor's
Budget Director as well as any other staff members as the Mayor may
deem necessary. The Finance Team shall assist the Mayor in the preparation,
monitoring and adjustment of the City's budget. The Finance Team shall
meet at least once per month and provide minutes of its meeting to
the Chairperson of the Finance and Salaries Committee.
