(A0173-12; Rev. Ords. 1976, Pt. 2, Ch. 6, §§ 1--6; Ord. of 4-10-89; C0032-14)
(a) 
All bills and accounts of any nature for moneys payable to persons having demands against the city shall first be presented to the administrative board, commission or officer having charge of the department to which the bills and accounts pertain.
(b) 
Each month the administrative boards, commissions and officers shall examine all bills and accounts pertaining to their department, and have approved bills and accounts recorded in detail on forms prescribed by the city auditor.
(c) 
Schedules of approved bills and accounts of persons having demands against the city shall be certified by individual officers having charge of the department, by a majority of the full membership of administrative boards and commissions, except that schedules of the school committee and of the trustees of the public libraries need be certified only by the chairman and secretary of the respective boards; schedules of the city council certified by the president of the city council; and schedules of the police department by the chief of police.
(1) 
No bills or accounts shall be approved by any administrative board or commission except at a meeting of which all of the members have been notified, and at which a majority of the board or commission are present.
(2) 
All bills and accounts so approved, together with the certified schedules, shall be filed with the city auditor not later than the eighth day of each month.
(d) 
The city auditor shall cause a careful examination and verification of all bills and accounts submitted to him by administrative boards, commissions, officers or the city council, and shall present them, subject to his approval, after such examination and verification, to the city council’s committee on ways & means. The committee on ways & means shall meet at least once each month for the purpose of examination of bills and accounts submitted to it by the city auditor. If the city auditor, after examination and verification of all bills and accounts submitted to him, shall determine that any bill or account, if further delayed, would cost the city interest charges, he shall immediately, upon verification of their authenticity, approve such bills for payment without the necessity of examination by the committee on ways & means. The city auditor, at a later date, shall submit such bills and accounts to the committee on ways & means for their examination.
(e) 
Following examination of bills and accounts, submitted to the committee on ways & means as provided for in (d) above, by a majority of the members of the committee on ways & means, the city auditor shall have a warrant prepared, in prescribed form, authorizing the city treasurer to make payments thereon, subject to the approval of the mayor.
(f) 
If the committee on ways & means has doubt concerning any bill or account, it may request an administrative official to appear before the committee, for an explanation of the bill or account. The bills and accounts examined by the committee on ways & means shall be retained by the city auditor.
(Rev. Ords. 1976, Pt.2, Ch. 6, §§ 7, 8; A0173-12)
(a) 
Departmental, pension, and veterans’ benefits payrolls shall be prepared under the direction of and certified by individual officers having charge of the department, and a majority of the full membership of administrative boards and commissions, except that payrolls of the school committee and of the trustees of public libraries need be certified only by the chairman and secretary of the respective boards, payrolls of the city council shall be certified by the president of the city council, and payrolls of the police department shall be prepared under the direction of and be certified by the chief of police. All departmental payrolls certified in accordance with this section shall be prepared in accordance with the provisions of General Laws, chapter 41, section 42.
(b) 
The city auditor shall cause a careful examination and verification of all departmental, pension, and veterans’ benefit payrolls submitted to him by administrative boards, commissions, officers, or the City Council, and after his approval he shall cause a warrant to be prepared, in prescribed form, authorizing the city treasurer to make payments thereon, subject to the approval of the mayor. The approved warrants for departmental, pension, and veterans’ benefit payrolls shall be retained by the city treasurer.
(Rev. Ords. 1976, Pt. 2, Ch. 6, § 10)
The funded debt of the city shall be in coupon or registered bonds, notes or certificates of indebtedness, with interest payable semi-annually, and the city treasurer is authorized to issue registered bonds in exchange for coupon bonds and to register the transfer of registered bonds in accordance with chapter 107 of the General Laws, as amended.
(Rev. Ords. 1976, Pt. 2, Ch. 6, § 11)
(a) 
Whenever a loan shall be authorized by the city council, bonds, notes or certificates of indebtedness of the city shall be issued therefor by the city treasurer subject to the approval of the mayor.
(b) 
All such bonds, notes or certificates of indebtedness shall be signed in the name of and in behalf of the city by the city treasurer and countersigned by the mayor and the city auditor, and shall bear the seal of the city.
(A0300-12)
(a) 
Definitions.
When used in this chapter, the following words, terms and phrases shall have the meanings ascribed by them in this section, except where the context clearly indicates a different meaning:
(1) 
Annual appropriation order: An order, recommended by the mayor, that includes all of the appropriations for a fiscal year necessary to adequately fund all of the proposed expenditures for the city departments included in a proposed operating budget.
(2) 
Fiscal year: As defined in Section 6-1 of the City Charter.
(3) 
Operating budget: The practical implementation of an annual appropriation order.
(b) 
An annual appropriation order shall be submitted to the city council as a part of each proposed operating budget package required pursuant to Section 6-3 of the City Charter.
(c) 
A copy of each proposed operating budget package shall be made available to the general public on the city’s web site as soon as it is practical but only after such package has been first made available to the city council.
(d) 
The city council shall act on an operating budget pursuant to Section 6-4 of the City Charter.
(e) 
During a fiscal year, no city department shall incur liabilities in excess of the annual appropriations approved for such department. As a result, transfers of appropriations may be required.
(A0086-14)
(a) 
Whenever it is deemed necessary by any department of the city to request a transfer of funds, such requests shall be made in writing and addressed to the mayor.
(b) 
Upon approval of the mayor, all such transfer requests shall be forwarded to the city council for their consideration.
(c) 
A copy of all such transfer requests shall be delivered to each member of the city council at least seventy-two (72) hours prior to the first formal session of the city council at which such requests will be considered.
(d) 
When all such transfer requests are received by the city council, they shall additionally include:
(1) 
The correct designation of the actual accounts from and to which each such transfer is being proposed, including their account numbers.
(2) 
The current balances of the accounts involved in each such transfer as certified by the city auditor.
(e) 
The city council shall consider each such transfer request in accordance with the rules of the city council.
(A0086-14)
(a) 
Definitions.
When used in this section, the following words, terms and phrases shall have the meanings ascribed by them in this section, except where the context clearly indicates a different meaning:
(1) 
Interdepartmental transfer: The transfer of an amount in an operating budget approved for a specific department and use in such budget to another department in the same operating budget.
(b) 
Reasons for the transfer of appropriated funds.
The reasons for the transfer of budgeted funds include, but are not limited to:
(1) 
Avoiding a situation where a department shall incur liabilities in excess of an annual appropriation approved for such department.
(2) 
Increasing an appropriation included in the annual appropriation order.
(3) 
Properly allocating funds approved in the annual appropriation order to other funds.
(c) 
When all such transfer requests are received by the city council, they shall additionally include:
(1) 
A written statement of approval from the department having control of the appropriation from which each such transfer is proposed to be made that the current appropriation is sufficient to support such transfer of funds and all other expenditures anticipated from that appropriation for the remainder of the fiscal year.
(2) 
When such transfer is requested from a school department’s appropriation to a city department appropriation, a copy of the vote of the school committee approving the amount of such transfer.
(d) 
Within the last two (2) months of any fiscal year, or during the first fifteen (15) days of the new fiscal year to apply to the previous fiscal year, the city council may only approve interdepartmental transfers that do not exceed, in the aggregate, three percent (3%) of the annual appropriation of the department from which the transfer is being requested.
(A0302-12)
(a) 
To provide for extraordinary or unforeseen expenditures for a fiscal year and upon recommendation of the mayor, an appropriation for a reserve fund may be submitted for city council approval to be included in the appropriations for such fiscal year.
(b) 
Such appropriations must not exceed three per cent (3%) of the tax levy for the fiscal year immediately prior to such fiscal year.
(c) 
Such appropriations must be approved prior to the date when the tax rate is fixed for such fiscal year.
(d) 
No expenditure shall be made from a reserve fund except by a transfer to some other appropriation or to a new appropriation to be established.
(A0303-12)
(a) 
Any officer or department of the city may accept grants or gifts of funds from the federal government, a charitable foundation, a private corporation, or an individual, or from the commonwealth, a county or municipality or an agency thereof.
(b) 
Any monetary amounts so received by an officer or department of the city shall be deposited with the city treasurer and held in an appropriate account. Each grant, except for funds received as reimbursements for expenditures previously incurred by the city, must be held in a separate account.
(c) 
In the case of any grant or gift given for educational purposes, the acceptance of such grant or gift shall require the approval of the school committee.
(d) 
If the case of any grant or gift given for any other purposes other than educational, the acceptance of such shall require the approval of the mayor and city council.
(e) 
When a request for the approval of any grant or gifts is submitted to the city council, such requests shall include the following information:
(1) 
A designation of the city officer or city department that shall be responsible for the administration of such gift or city grant.
(2) 
For monetary gifts or grants, the correct designation of the account in which the amount was deposited, including account number.
(3) 
In the case of a grant, a written statement by the city officer or city department that will be responsible for the administration of the grant explaining the terms of the grant and an explanation of how the funds are intended to be expended.
(f) 
Any gift or grant funds not approved by the appropriate body must be returned to the appropriate party.
(g) 
Once approved by the appropriate body, such grant or gift may be expended by the officer or department designated to administer such gift or grant without any further appropriation.
(Added 5-30-2023 by Ord. No. C0151-23)
(a) 
There are hereby established in the City of Everett pursuant to the provisions of MGL c. 44, § 53E 1/2, the following revolving funds, from which the specified department head, board, committee, or officer may incur liabilities against and spend monies from without appropriation in accordance with the limitations set forth in this section.
(b) 
Fringe benefits of full-time employees whose salaries or wages are paid from the fund shall also be paid from the fund.
(c) 
No liability shall be incurred in excess of the available balance of the fund.
(d) 
The total amount spent during a fiscal year shall not exceed the amount authorized by the city council or any increase therein as may later be authorized by the city council and the mayor in accordance with the provisions of MGL c. 44, § 53E 1/2.
(e) 
Interest earned on monies credited to a revolving fund established by this section shall be credited to the city's general fund.
(f) 
Authorized revolving funds.
Revolving Fund Program or Purpose
Department Receipts to be Credited to Fund
Representative or Board Entity Authorized to Spend
Recycling costs - purchase of bins and related materials
Fees charged to purchase recycling bins and recycling processing
Mayor
Selling Everett memorabilia
Fees charged for Everett memorabilia
City Clerk
To cover cost of hearings/advertising
Fees charged for advertising
Mayor
Hazmat training
Hazmat training fees
Fire Chief
To fund maintenance of wireless fire alarms
Annual fees for commercial/residential buildings
Fire Chief
To fund cost of labor and materials for night school classes
Tuition payments for students attending the night school programs
School Committee
To fund cost of labor and materials for culinary program
Fees from 3rd party caterings and functions
School Committee
Offset school utility costs
Rebates provided to help eligible schools and libraries obtain affordable telecommunications and internet access
School Committee
To cover costs of maintenance and labor during building rentals
Fees for rental of building by outside groups
School Committee
To fund cost of labor and materials for summer school classes
Fees charged to students attending the summer school programs
School Committee
To fund teachers/trainers for professional development sessions
Fees charged for professional development classes
School Committee
To cover related maintenance and labor costs of school stadiums
Revenue from ticket and concession sales
School Committee
In-state school transportation
School transportation reimbursements
School Committee
To pay electric bills for school
Rebate for electricity or gas
School Committee
To cover related costs of abandoned, condemned and foreclosed buildings in the city
Penalties and fines charged and/or liens against said buildings
Inspectional Services Director
To fund the costs of vaccines
Health insurance reimbursements for administering vaccines
Health Director
To pay for costs of various Council on Aging programs run throughout the year
Fees charged for COA programs
City Services Director
To provide materials and trainers for Everett Literacy Program
Fees charged for literacy program
Human Service Director
To provide custodial services during functions at the Rec/Armory Center
Rental fees charged for using Rec/Armory facilities
Recreation Director
Costs associated with running Healthy Meals for purchase
Fees charged for Healthy Meals
H & W Director
Costs associated with running City Works program
Fees charged for City Works program
Recreation Director
Related Veteran's expenses
Reimbursement from state
Veterans Agent
Funds to be used for general operations and capital improvements on city buildings
Restricted to use the fees/donations collected for the rental of city buildings
Facilities Maintenance Superintendent
Replenish supplies: toner, paper, etc., for library copiers
Restricted to replenish fees that the Board of Trustees is no longer supplying
Librarian
To provide duplication of ECTV programs and holding various ECTV classes
Fees
ECTV Director
To provide for costs associated with the Devens School operations
Fees
School Committee
To replace lost books
Fees
School Committee
To provide for operations associated with the preschool program
Fees
School Committee
For purposes associated specified by the donor
Fees
School Committee
To provide for services provided by the BLS ambulance
Fees
Fire Chief
(g) 
Procedures and reports. Except as provided in MGL c. 44, § 53E 1/2 and this section, all applicable state and local laws and regulations that govern the receipt, custody, expenditure and payment of city funds shall apply to the use of revolving funds established and authorized by this section.