[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.
[Amended 11-2-2021 by election]
The budget shall be adopted not later than June fifteenth and
not earlier than seven days after the public hearing on the budget
unless another date shall be fixed by ordinance.[1]
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.
