(Rev. Ords. 1976, Pt. 2, Ch. 6, § 40; Ord. of 6-26-89(3); A0173-12)
(a) In accordance with the provisions of Sections
2-10 and
3-3 of the Charter, the mayor shall, on or before the first Monday in February in every third year, appoint a city auditor, subject to confirmation or rejection by the city council.
(b) The city
auditor shall hold office for three (3) years from the first Monday
in March of the year of appointment.
(c) A vacancy
shall be filled for the unexpired term in the same manner of the original
appointment.
(Rev. Ords. 1976, Pt. 2, Ch. 6, § 41; A0173-12)
In addition to the powers, duties and responsibilities imposed upon the city auditor by the General Laws, chapter 41, sections
48 through
54A; and general and special statutes; the city auditor shall have such additional powers, duties and responsibilities as are established by ordinances.
(Rev. Ords. 1976, Pt. 2, Ch. 6, § 42)
The city auditor shall cause a complete set of books to be kept, consistent with the Uniform Municipal Accounting System prescribed by General Laws, chapter 44, section
38. Such records shall also include a detailed record of the city debt, showing the purpose for which it was incurred, maturity date and the rate of interest.
(Rev. Ords. 1976, Pt. 2, Ch. 6, § 43)
(a) All administrative boards, commissions and officers shall keep such records and reports of bills, payrolls and accounts as may be prescribed by the city auditor and in such form as he may determine, consistent with the Uniform Municipal Accounting System prescribed by General Laws, chapter 44, section
38.
(b) The administrative
boards, commissions and officers shall furnish to the city auditor
such records and reports as may be required by him.
(Rev. Ords. 1976, Pt. 2, Ch. 6, § 44)
All administrative boards, commissions and officers shall file
with the city auditor a schedule of bills which are to be committed
to the city collector for collection by him. The city collector shall
report to the city auditor, in prescribed detail, collections to be
credited thereto.
(Rev. Ords. 1976, Pt. 2, Ch. 6, § 45)
All boards, officers and departments receiving fees, costs,
charges, commissions or other moneys allowed by law for and in behalf
of the city shall, upon paying the same to the city treasurer, file
with the city auditor an itemized statement of the sources from which
such fees or moneys were received, together with the amount thereof.
(Rev. Ords. 1976, Pt. 2, Ch. 6, § 46)
The city auditor shall countersign all bonds, notes and certificates
of indebtedness issued by the city treasurer, as authorized by the
mayor and city council.
(Rev. Ords. 1976, Pt. 2, Ch. 6, § 47; A0173-12)
The bonds of the city treasurer, city collector, City Clerk,
assistant City Clerk and other administrative officials and subordinate
employees and all contracts, or, agreements to which the city may
be a party shall be in the custody of the city auditor, unless otherwise
specifically provided for by general or special laws, or these Revised
Ordinances.
(Rev. Ords. 1976, Pt. 2, Ch. 6, § 48)
The city auditor shall prepare an annual report which complies
with the requirements of the Uniform Municipal Accounting System,
as prescribed by the Director of the Bureau of Accounts and shall
provide a copy of this report, together with copies of the audited
General Purpose Financial Statements of the City to the Mayor and
the City Council.
(Rev. Ords. 1976, Pt. 2, Ch. 6, § 49)
Whenever the director of accounts of the state department of revenue is unable to provide an audit of the financial accounts of the city as provided by General Laws, chapter 44, section
36, the mayor shall in accordance with the provisions of M. G. L. Chapter 44, Section
42, arrange for an audit acceptable to the Director of Accounts.