There shall be a city auditor who shall have charge of the auditing
department of the city.
(Prior revision § 2-40)
A.
Before
money is paid out of the city treasury a requisition therefor in writing,
with detailed accounts attached specifying the amount to be paid,
and the party to whom the payment is due, shall be made by the board
or head of the department incurring the expenditure, upon the city
auditor. The auditor shall receive all such requisitions, accounts
and claims rendered against the city, and carefully examine the same,
shall see that they are correctly cast and approved, and shall properly
record and file the same. In case of any error or informality, the
auditor shall make note of the fact and return the bill or demand
with the objections to the officer or board presenting the same, for
correction or explanation. The auditor shall keep a book wherein he
or she shall record the date and amount of every account and claim
against the city presented as aforesaid, and as finally allowed, designating
the fund or appropriation from which the same shall be paid.
B.
When
the regular monthly bills due from the city for services rendered
or supplies furnished have been recorded by the auditor, the draft
or order upon the city treasurer for the payment of the aggregate
amount of the bills aforesaid shall be signed by the auditor.
(Prior revision § 2-41)
The city auditor shall keep the auditing department's accounts
in such form and in such detail as may be necessary to a clear exhibit
of all expenditures and receipts. The auditor shall credit each city
account with its appropriation for the financial year, and with all
revenue received on account of the same, and charge against the same
the expenditures as they shall from time to time be allowed.
(Prior revision § 2-42)
The auditor shall countersign all bonds, notes and certificates
of indebtedness issued for loans to the city, authorized by the mayor
and city council, and approve all orders drawn by the mayor on the
city treasurer and shall charge the amounts on each draft to the proper
appropriation to which they are applicable.
(Prior revision § 2-43 (part); C.O. 83-52 § 11 (part))
The fiscal year shall begin on July 1st, and the city auditor
shall prepare the auditing department's accounts to include the last
day of the preceding fiscal year.
(Prior revision § 2-43 (part); C.O. 83-52 § 66)
The payrolls of city officers and employees shall be prepared
each week, and shall include Saturday of each week, and the paydays
for such employees shall be every Wednesday; except, that in case
such day occurs upon a legal holiday, then the next preceding day
shall be the payday. The bills shall be approved by the various city
commissions and boards and the department heads not later than the
third day of the month. All commissions and boards shall hold regular
meetings within the first three days of each month for the examination
and approval of all bills, including payrolls.
(Prior revision § 2-44; C.O. 83-52 § 12)
The city auditor shall require boards and commissions and heads
of departments or, in their absence, acting or assistant heads of
departments designated by proper authority to approve all accounts
and claims in their respective departments. The auditor shall keep
a record of all contracts entered into by them, the dates of the same,
with the names of the parties and the amounts of such contracts and
also of the names of the persons whose bills are approved, and of
the dates and amounts of such bills. The auditor shall require heads
of departments and a majority of each of such boards and commissions
or some official designated by any of such boards and commissions
to certify by their signatures upon such bills and payrolls their
approval of the same, and pass them to the auditor by the morning
of the third day of each month.
(Prior revision § 2-45 (part); C.O. 83-52 § 13 (part))
The auditor shall require all bills approved by the school committee
to be certified by the secretary and one other member of that committee.
If the school committee fails at its next regular meeting or special
meeting following the payment of any payroll to approve of the payroll
certified to be correct by the secretary and another member of the
committee, then the auditor may withhold approval of any following
payroll until such time as the payroll has been duly ratified or approved
by the school committee at a regular or special meeting thereof.
(Prior revision § 2-45 (part); C.O. 83-52 § 13 (part))
No bill shall be approved by any board or commission except
at a regular meeting or a special meeting, of which all the members
have been notified, and at which there is a majority present.
(Prior revision § 2-45 (part); C.O. 83-52 § 13 (part))
The city auditor shall, whenever requested by the city council
or any committee thereof, submit to it for its inspection and examination,
the books and vouchers containing and constituting the accounts allowed
by the auditor. The city auditor shall submit to the city council,
on a monthly basis, a statement of appropriations, expenditures, encumbrances
and balances of each appropriation and financial account of the city
of Revere.
The city auditor or any private auditing firm retained by the
city of Revere shall submit concurrently to the mayor, city council
and to other relevant departments copies of all auditing reports.
Said submission shall include but shall not be limited to all draft
reports, progress reports and/or interim reports. Any report submitted
to the mayor shall also be submitted to the city council concurrently.
Any contract, agreement, memorandum of understanding, or scope
of services between the city and any private auditing firm, shall
provide for a requirement that the submission of or presentation of
any information and/or any reports submitted to the city auditor or
by the city auditor to the mayor or retirement board shall also be
concurrently submitted or presented to the city council.
(Prior revision § 2-46; C.O. 95-264 § 1; C.O. 98-186 § 1)
