[Amended 9-25-1985, approved 11-5-1985 by election]
The fiscal and budget year of the city shall begin on the first day of July and end on the 30th day of June unless another date shall be fixed by ordinance.
The Manager shall appoint a Finance Director who shall maintain accounting control over the finances of the city, make financial reports and perform such other related duties as may be required by the Administrative Code. He/she shall audit and approve all authorized claims against the city before paying the same.
[Amended 11-5-2005 by election]
At such time as may be requested by the Manager or specified by the Administrative Code, each officer or director of a department shall submit an itemized estimate of the expenditures for the next fiscal year for the departments or activities under his/her control to the Manager, who shall submit them with his/her recommended budget to the Council on or before February fifteenth of the fiscal year, which shall be the budget submitted to the public hearing, unless another date shall be fixed by ordinance. The City Council may examine and amend the recommended budget on a line for line basis.
[Amended 9-5-2007, approved 11-6-2007 by election; 6-22-2011, approved 11-8-2011 by election]
The City Council shall adopt the annual municipal budget for city and school purposes to limit the property tax levy on taxpayers to the property tax levy from the previous tax year increased by the amount of inflation calculated from the Consumer Price Index-Boston and the net increase in new construction. Enterprise funds, dedicated funds, capital reserve funds, grants, county tax, state property tax, and revenues from sources other than local taxes shall be excluded from the limitation on the property tax levy. Appropriations in the annual municipal budget shall not exceed the property tax levy increased by other revenues generated by the municipality.
A.
The "amount of inflation" means the average of the 36 month changes for the calendar years immediately preceding the budget year as stated in the Consumer Price Index-Boston published by the United States Department of Labor.
[Amended 11-2-2021 by election]
B.
"Net increase in new construction" means the total value of building permits minus the total value of demolition permits for the previous calendar year based on information provided from city departments.
C.
The "property tax levy" means the amount sought to be collected from property taxes.
D.
The budget limit provisions on the total property tax levy may be overridden by a two-thirds majority vote of all elected members of the City Council.
[Amended 11-2-2021 by election]
E.
If any provision of this section is invalidated in proceedings before a court of law, the remaining provisions consistent with the general law and constitution shall remain in full force and effect.
A public hearing on the budget shall be held at least seven days before its final adoption by the Council at such time and place, convenient to the public, as the Council shall direct and notice of such public hearing, together with a copy of the budget as submitted, shall be posted in two public places and published once at least one week in advance by the City Clerk; provided, however, that there shall be a separate hearing held on the portion of the budget submitted by the School Board and a separate hearing on the portion of the budget submitted by the Manager, and there shall be at least a twenty-four hour period between the hour at which one hearing is begun and the hour at which the other hearing is begun.
No appropriation shall be made for any purpose not included in the annual budget as adopted unless voted by a two-thirds majority of the Council after a public hearing held to discuss said appropriation. The Council shall, by resolution, designate the source of any money so appropriated. This provision shall not apply, however, to emergency appropriations adopted pursuant to § C3-9 of this Charter.
At the beginning of each quarterly period during the fiscal year and more often if required by the Council, the Manager shall submit to the Council data showing the relation between the estimated and actual income and expenses to date, together with outstanding indebtedness and estimated future expenses; and if it shall appear that the income is less than anticipated, the Manager, with Council approval, may reduce the appropriation for any item or items in the non-school portion of the budget, except amounts required for debt and interest charges, to such a degree as may be necessary to keep expenditures within the cash income. At any time, the Manager may provide for monthly or quarterly allotments of appropriations to non-school departments, funds or agencies under such rules as he/she shall prescribe.
After the budget has been adopted, no money shall be drawn from the treasury of the city nor shall any obligation for the expenditure of money be incurred except pursuant to a budget appropriation unless there shall be a specific additional appropriation therefor. The head of any non-school department, with the approval of the Manager, may transfer any unspent balance or any portion thereof from one fund or agency within his/her department to another fund or agency within his/her department. The head of the school department may transfer any unspent balance or any portion thereof from one fund within his/her department to another fund within his/her department. The Manager, with the approval of the Council, may transfer any unspent balance or any portion thereof from one non-school department to another non-school department.
[Amended 9-5-1990, approved 11-6-1990 by election]
A.
The Manager shall prepare and submit to the Council a six-year capital improvements program at least three months prior to the final date for submission of the budget. The capital improvements program shall be based upon the recommendations of the Planning Board and shall include:
1)
A clear general summary of its contents;
2)
A list of all capital improvements which are proposed to be undertaken during the six fiscal years next ensuing, with appropriate supporting information as to the necessity for such improvements;
3)
Cost estimates, method of financing and recommended time schedule for each such improvement; and
4)
The estimated annual cost of operating and maintaining the facilities to be constructed or acquired.
B.
The above information may be revised and extended each year with regard to capital improvements still pending or in process of construction or acquisition.
Every appropriation, except an appropriation for a capital expenditure or dedicated funds, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered. An appropriation for a capital expenditure shall continue in force until the purpose for which it was made has been accomplished or abandoned; the purpose of any such appropriation shall be deemed abandoned if three years pass without any disbursement from or encumbrance of the appropriation.
The Council shall designate the depository or depositories for city funds and shall provide for the daily deposit of all city moneys. The Council may provide for such security for city deposits as it may deem necessary, except that personal surety bonds shall not be deemed proper security.
An independent audit shall be made of all accounts of the city government at least annually and more frequently if deemed necessary by the Council. Such audit shall be made by certified public accountants experienced in municipal accounting or by the State of New Hampshire Department of Revenue Administration or its representatives. An abstract of the result of such audit shall be made public. At least once every five years, the Council shall request that such audit be made by the State of New Hampshire Department of Revenue Administration or by auditors selected by said Department if authorized by law to make such audit. An annual report of the city's business for the preceding year shall be made available not later than June 30th.
Any city officer elected or appointed by authority of this Charter may be required by the Manager to give a bond to be approved by the City Attorney for the faithful performance of the duties of his/her office, but the Manager and all officers receiving or disbursing city funds shall be so bonded. The Manager shall be responsible to see that such bonds are of sufficient amount. All official bonds shall be corporate surety bonds, and the premiums thereon shall be paid by the city. Such bonds shall be filed with the City Clerk.
Subject to the applicable provisions of state law and the rules and regulations provided by ordinance in the Administrative Code, the Council, by resolution, may authorize the borrowing of money for any purpose within the scope of the powers vested in the city and the issuance of bonds of the city or other evidence of indebtedness therefor and may pledge the full faith, credit and resources of the city for the payment of the obligation created thereby. Borrowing for a term exceeding one year shall be authorized by the Council only after a duly advertised public hearing, and final action shall be deferred until at least three days after said hearing.
[Amended 11-2-2021 by election]
The City of Dover may at any time have and incur debt for all purposes, subject in all respects to the limits set forth in the Municipal Finance Act, RSA 33 subsequent amendments thereto.
[Amended 9-25-1985, approved 11-5-1985 by election; 9-5-1990, approved 11-6-1990 by election]
The Administrative Code shall establish purchasing and contract procedure, including the assignment of all responsibility for purchase to the purchasing agent, and the combination purchasing of similar articles by different departments.[1]
[Amended 11-2-2021 by election]
The Council shall have the power to determine that the whole or any part of the expense of any public improvement shall be defrayed by special assessments upon the property especially benefited and shall so declare by resolution. Such resolution shall state the estimated cost of the improvement, what proportion of the cost thereof shall be paid by special assessments and what part, if any, shall be a general obligation of the city, and the number of installments in which special assessments may be paid and shall designate the districts or land and premises upon which a special assessment shall be levied. If expenditures are to exceed $1,000, a public hearing shall be held with action by the Council to be taken not earlier than seven days after said hearing. If expenditures exceed $1,000, competitive public bids shall be required for such project. If the City of Dover is desirous of furnishing the materials and/or providing the labor for such project, the city, subject to the same terms, conditions and provisions as are applicable to other bidders, may submit bids on same. The Council shall prescribe, by general ordinance, complete special assessment procedures concerning plans and specifications, estimate of costs, notice and hearing, the making of the special assessment roll and correction of errors, the collection of special assessments and any other matters concerning the making of improvements by the special-assessment method.
[Amended 9-25-1985, approved 11-5-1985 by election]
Trust funds, except where otherwise provided by the instrument creating such trust, shall be kept separate and apart from all other funds and shall be invested by the Board of Trustees in investments, from time to time, legal for mutual savings banks in the state.