[Adopted as part of Ch. 2 of the 1963 City Code (Ch. 2, Art. V, of the 1980 Code)]
The Auditor of Accounts shall keep proper and suitable books of account, wherein he shall record the date and amount of every account and claim against the City presented to him, as finally corrected and allowed and properly approved, and also the name of the person to whom the same shall be allowed, designating the fund or appropriation from which the same shall be paid. He shall keep such books, in such form and detail as may be necessary, as shall clearly exhibit all expenditures and receipts of each officer, board or department of the City. He shall credit each municipal account with its appropriation for the municipal year, charging against each such expenditures as shall be made from time to time.
[Amended 7-10-2007 by Doc. 76]
The Auditor of Accounts shall keep all his accounts by a system that shall conform to the uniform system of accounting as prescribed by MGL c. 44, § 38.[1]
[1]
Editor's Note: Original § 2-63 of the 1980 Code, Road Machinery Fund, which immediately followed this section, was deleted 7-10-2007 by Doc. 76.
Whenever any appropriation shall have been expended, or whenever in the judgment of the Auditor of Accounts it appears that the liabilities incurred against any appropriation may be in excess of the unexpended balance of such appropriation, he shall immediately give notice of such fact to the Mayor, and no further liability against such appropriation shall be incurred until the City Council shall make provision for the payment of the same, and no claim shall be allowed against any appropriation in excess of the amount appropriated therefor by the City Council.
[Amended 7-10-2007 by Doc. 76]
The annual examination of municipal books and accounts shall be made in accordance with current guidelines as set by the Director of the Division of Local Services.
[Amended 7-10-2007 by Doc. 76]
The Auditor of Accounts shall keep a record of all funded and temporary loans, including the rate of interest on each of them.
[Amended 7-10-2007 by Doc. 76]
The Auditor of Accounts shall receive for cancellation from the Treasurer and shall carefully preserve all bonds, notes and other evidence of indebtedness issued by the City after they shall have been paid and shall keep a record thereof, including their payment, as well as of all executions against the City that shall have been satisfied.
The Auditor of Accounts shall receive all bills, accounts, payrolls and claims as the same may be presented to him by municipal officers, boards or departments and shall forthwith carefully examine them to see that they are correctly cast and properly approved and shall endorse each bill, account, payroll or claim found by him to be correct and properly approved, to the effect that it has been by him duly examined and allowed. He shall transmit to the Treasurer for payment a schedule of all such bills, accounts, payrolls and claims with a warrant for the payment of each as provided in Chapter 18, Claims Approval, of the Code of the City of Haverhill.
All accounts rendered to or kept by any officer, board or department of the City shall at all times be subject to the inspection and revision of the Auditor of Accounts and shall be rendered or kept in such form as he may prescribe. Whenever so directed by the City Council or the Mayor, the Auditor of Accounts shall examine and report upon the accounts of any officer, board or department accountable to the City for money received, collected or expended.[1]
[1]
Editor's Note: Original § 2-70 of the 1980 Code, Countersigning certain checks, which immediately followed this section, was repealed 7-9-2002 by Doc. 113.
The Auditor of Accounts shall, at least once during each month, verify the cash balances of the accounts of the Treasurer and Collector of Taxes.
[Amended 7-10-2007 by Doc. 76]
The Auditor of Accounts shall maintain a general ledger in which daily entries of expenses incurred and encumbrances assumed shall be made and from which daily unexpended balances and encumbered balances may be obtained.
[Amended 1-30-2018 by Doc. 15]
The Auditor of Accounts shall make an annual report to the City Council, containing a complete statement of municipal receipts and expenditures during the preceding financial year, specifying the purposes and amounts of all appropriations and payments and the receipts from each source of income. Such report shall include a statement of the funded and temporary loans, together with a balance sheet for the year and any and all further information he may possess concerning the financial condition of the City. The Auditor of Accounts shall file monthly with the City Council two separate reports, one a copy of the General Fund Operating Statement and one a copy of the Fund Balance Report, with both reports to be filed for the prior month period.
[Amended 12-9-1980 by Doc. 196-B]
The municipal financial year of the City shall begin on the first day of July and end on the last day of June annually. The Auditor of Accounts shall make up his accounts to commence with the first day of July and include the last day of June annually and shall render his annual report to the Mayor and City Council within 90 days after the expiration of the year.
The office of Deputy Auditor of Accounts is hereby established, the appointment to office to be made by the City Auditor. The Deputy Auditor shall be sworn to the faithful discharge of his duties in the same manner as the City Auditor. The Deputy Auditor of Accounts shall receive such compensation for his services as the City Council may determine and provide. The Deputy Auditor of Accounts shall perform such duties as may be assigned to him from time to time by the City Auditor. In case of a vacancy in the office of City Auditor, or in case the City Auditor shall be unable to perform his duties as required by the provisions of this Code, the Deputy Auditor of Accounts shall perform the duties of City Auditor until such vacancy is filled.