There shall be a Department of Municipal Finance (as provided in Section
5-4 of the Charter) which shall be responsible for the management of the fiscal and financial affairs of the City, and for the supervision and coordination of all activities of all City agencies in relation to any fiscal or financial matter.
The Department of Municipal Finance shall be responsible for
and shall include the following functions:
A. Coordination of all financial services and activities of the City
government.
B. Maintenance of all accounting records and other financial statements
for all offices and agencies of the City government.
C. Payment of all financial obligations on behalf of the City.
D. Receipt of all funds due to the City from any source.
E. Maintenance of all property valuation records and systems.
F. Rendering of advice, assistance and guidance to all other City offices
and agencies in any matter relating to financial or fiscal affairs.
G. Monitoring throughout the fiscal year of the expenditure of funds
by every office and agency of the City, including the periodic reporting
on the status of all accounts with recommendations concerning fiscal
and financial policies to be implemented by such offices and agencies.
H. Coordination, with the Director of Purchasing and Contracts Administration, of all financial transactions associated with the procurement of all goods, supplies and materials by City governmental offices and agencies with the central procurement procedures established by the Mayor pursuant to Section
3-2, third paragraph, and Section 5-4(1) of the Charter.
The Department of Municipal Finance shall consist of the following
offices:
A. Office of Collections.
(1) The Office of Collections shall be headed by a City Collector appointed by the Mayor, subject to the review of the City Council as provided in Section
2-10 of the Charter, who shall serve for a term not to exceed three years.
(2) The
City Collector shall collect all accounts due to the City from any
source. The City Collector shall, upon receipt of a tax list and warrant
from the Board of Assessors, collect the taxes and make a return thereon
to the Board of Assessors. The City Collector shall give to the City
Treasurer an account of all funds received by the Office of Collections
and shall pay over and account to the City Treasurer all money received
by said office. Except as otherwise provided in this section, the
City Collector shall have all of the powers, duties and responsibilities
which are granted to city collectors by the General Laws.
B. Office of Treasury Management.
(1) The Office of Treasury Management shall be headed by a City Treasurer appointed by the Mayor, subject to the review of the City Council as provided in Section
2-10 of the Charter, who shall serve for a term not to exceed three years.
(2) The
City Treasurer shall receive and take charge of all money belonging
to the City. The City Treasurer shall, according to the order of the
authorized officers of the City, pay out and make all disbursements
of funds on behalf of the City. Except as otherwise provided in this
section, the City Treasurer shall have all of the other powers, duties
and responsibilities which are given to city treasurers by General
Law.
C. Data Processing
and Management Information Systems Office. The Office of Data Processing
and Management Information Systems shall be headed by a Director of
Information Technology who shall be appointed by the Director of Finance,
subject to the consent of the Mayor. The coordination of all of the
management information systems for the City shall be accomplished
through the Office of Data Processing and Management-Information Systems.
D. Accounting
Office.
(1) Accountant. The Office of Accounting shall be headed by a City Accountant appointed by the Mayor, subject to the review of the City Council as provided in Section
2-10 of the Charter, who shall serve for a term not to exceed three years.
(2) Responsibilities.
The Office of Accounting shall be responsible for the following:
(a)
The maintenance of accounts for all financial transactions of
the City.
(b)
The pre-audit of all purchase orders, receipts and disbursements.
(c)
The preparation of payrolls.
(d)
The preparation of warrants for the payment of all bills of
the City.
(e)
The preparation of periodic reports on the status of departmental
receipts and expenditures.
(f)
The maintenance of a complete set of books and financial records.
(g)
The maintenance of central grant and contract files.
(h)
A duty to notify the appropriate head of the spending agency
and the Mayor and City Council whenever it appears that a liability
has been incurred which will cause the available balance in a particular
account to be exceeded.
(i)
The Office of Accounting shall examine the books and accounts
of all offices and agencies entrusted with the custody or expenditure
of money. The Office of Accounting shall provide the Budget/Management
Analyst appointed by the City Council with free access to all of its
books, accounts, bills, vouchers and other records of financial transactions
as may be necessary for the performance of the auditing and oversight
functions of such officer. The Office of Accounting shall at least
once in each fiscal year verify the cash balances of all City offices
and agencies by actual count of the cash and by reconciliation of
bank balances. The Office of Accounting shall prepare all warrants
for the expenditure of City funds before any payment is made by the
Office of Treasury Management. Except as otherwise provided in this
section, the City Accountant shall have all of the other powers, duties
and responsibilities which are given to city accountants by General
Law, including the authorization to report matters of fraud, waste,
improper or illegal activity to the Mayor.
E. Assessor's
office.
[Amended 1-26-2005 by Ord. No. 335]
(1) Chief Assessor. The Office of Assessing shall be under the management and control of a Chief Assessor who shall be appointed by the Mayor, subject to review of the City Council as provided in Section
2-10 of the Charter, for a term not to exceed three years.
(2) Responsibilities.
The Office of Assessing shall be responsible for the following:
(a)
Establishing the valuation of all real and personal property.
(b)
Maintaining records substantiating all assessments made.
(c)
Preparing and issuing commitments for the collection of property
taxes and motor vehicle excise taxes by the Office of Collections.
(d)
Acting on abatement and exemption applications filed with it
and representing the City in proceedings before the Appellate Tax
Board.
(3) Tax
agreements for affordable housing.
(a)
Intent and purpose. Having determined that it is desirable for
the City of Beverly to have an adequate stock of affordable housing
and that the City of Beverly should encourage the development of affordable
housing for its citizens, it is hereby declared to be the policy of
the City of Beverly that, in appropriate circumstances, the City of
Beverly may enter into agreements with developers of affordable housing
for the payment of outstanding property taxes, as authorized under
the provisions of MGL c. 58, § 8C, as it may be amended
from time to time.
(b)
Authority to negotiate tax agreements; approval by the City
Council.
[1]
The Mayor is authorized to negotiate agreements for the payment
of outstanding property taxes by persons or entities seeking to develop
affordable housing on the parcels for which such taxes are owed. Such
agreements shall comply in all respects with the requirements established
in MGL c. 58, § 8C, as it may be amended from time to time.
[2]
Any such agreement shall be subject to approval by the City
Council.
(c)
Delegation of authority. The Mayor may delegate the authority
granted hereunder to any one or more of the following: the Director
of Municipal Finance of the City of Beverly or the Chief Assessor.
Such delegation of authority shall be in writing, with notice to the
City Council, and shall remain in effect until it is revoked in writing
by the Mayor.
F. Parking
Clerk. The Parking Clerk shall be appointed by the Director of Finance,
subject to the consent of the Mayor, and shall be responsible for
the collection of fines and penalties imposed under the parking regulations
of the City.