[HISTORY: Adopted by the Board of Aldermen (now City Council) of the City of Chicopee as indicated in article histories. Amendments noted where applicable.]
[Adopted as Ch. 9 of the 1976 Code]
The general charge of the financial interest of the City shall be in a standing Committee on Finance, which shall consist of the President of the City Council and six members of the Council appointed by the President. Said Committee shall annually in the months of November and December meet to compile recommendations for the City Council budget for the ensuing municipal year, which recommendations shall be passed upon by the City Council for referral to the Mayor.
It shall be the duty of this Committee at least once in each year to examine all funds, securities and vouchers held by the City Treasurer or by any other officer, committee or board, to approve the sureties on all bonds required to be given to the City by any officer thereof and to require new bonds from such officers whenever, in its judgment, existing bonds are insufficient; and to receive and examine the annual financial reports as made by the various officers and boards of the City and report the same to the City Council in proper form for printing, together with its suggestions and recommendations thereon. The decision of said Committee in all matters relating to the sureties on all bonds of any City official shall supersede that of any other officer, committee or board and shall be subject to revision only by the City Council with the approval of the Mayor.
Editor's Note: Former Sec. 9/I/2, Powers and duties of Standing Committee on Claims and Finance, which section originally followed this subsection, was repealed 9-20-1984.
The City Treasurer shall give a bond to the City in such sums as the Commissioner of Corporations and Taxation may from time to time determine and with such sureties as may be approved by the Committee on Finance, which bond, after its approval, shall be kept by the Mayor, who shall be authorized to bring suit thereon upon any violations of the conditions thereof. He shall be the custodian of all money belonging to the City. At the close of the financial year, he shall make a report of all receipts and expenditures during the year and submit the same to the Committee on Finance.
[Amended 4-16-1996 by Ord. No. 96-24]
The City Auditor shall act as the Clerk of the Committee on Finance and of the Committee on Claims and Accounts. It shall be his duty to carefully examine all claims which may be presented against the City, see that the same are correctly cased, that the amounts charged are proper and in accordance with the contract under which the charges were made and that the same are legal. If he finds the claims correct, he shall approve the same in writing and submit them to the Mayor, who may order payment thereof. If he shall disapprove any claim, he shall return it to the officer, board or committee from whom it came for revision, and if it is not corrected and he still disapproves of it, he shall refer it to the Committee on Claims and Accounts, with his objections thereto. He shall examine the accounts of the City Collector and of all other persons, committees and boards who may be charged with the collection or disbursement of the funds of the City, and for this purpose shall have access to all the books and vouchers which relate to said accounts. At the close of the financial year, he shall prepare a detailed report of the finances of the year and of all accounts examined by him and submit the same to the Committee on Finance. The City Auditor is to provide a report listing general funds receipts and revolving funds for each department for all budget hearings.
The City Auditor shall keep such books of account as he may deem necessary, which shall comply with the state system of accounting, in which he shall credit the several departments with the appropriations which may be made relating thereto, and in which he shall charge against the several appropriations all claims approved by him. He shall keep an account with the City Collector in which he shall charge the Collector with the amount of all taxes assessed and of all claims due to the City. He shall also keep an account in which he shall charge the City Treasurer with all notes and other obligations given by the City and of all other matters which it is the duty of the Treasurer to receive and in which he shall credit the Treasurer with the amount of all orders drawn upon him, so that the balance of this account may at any time show the financial condition of the City. Furthermore, the Auditor shall by August 15 of each fiscal year report to the City Council the closing balances of all accounts of the City for the previous fiscal year.
Previous to the passage of the annual appropriations by the City Council, the Auditor shall approve only such claims as are necessary for the regular current business of the City, in accordance with MGL c. 44, § 34, or are specially authorized by vote of the City Council on the recommendation of the Mayor. After such annual appropriations have been made, whenever the appropriation in any department is exhausted, the Auditor shall not approve any further claims in that department until provision for payment of the same shall have been made by the City Council, either by an additional appropriation or by a transfer, but he shall immediately report the condition to the Committee on Finance.
All officers and boards in whose departments any accounts, except taxes, may become due to the City shall deposit with the City Auditor on or before the 10th day of each month a statement of all such accounts as have become due up to the first day of the month and not previously certified by them, and the Auditor shall charge the amounts thereof against the City Collector and then deliver the same statements to said Collector. The Assessors of Taxes shall deliver to the Auditor a statement of all taxes which are committed by them for collection immediately after their commitment. Any officer or board having authority to make any abatement or discount in the amount of any account due to the City shall deliver to the Auditor a certified statement of all abatements and discounts made by him or them as soon as made, and the amounts thereof shall be credited to the accounts of the City Collector and of the City Treasurer.
All bills and claims against the City shall, as far as possible, be obtained and approved by the proper officers and forwarded to the City Auditor forthwith. All bills will be processed for payment on the 15th and 30th of each month. All officers shall submit bills for processing at least five days before the above payment dates. The Auditor shall examine all bills and after approval shall draw his order for payment thereof in season to enable the Treasurer to make payment as set forth above.
The City Clerk shall deliver to the Auditor a certified copy of all votes and orders of the City Council authorizing the expenditure of money as soon as possible after the same shall have been adopted, and the Auditor shall not approve any bill under such vote or order until such certified copy has been filed with him.
[Amended 1-4-1983; 9-20-1983; 9-1-2009]
No bill or claim against the City shall be paid by the Treasurer until the same shall have been approved by the Auditor and payment thereof ordered by the Mayor. All salaries of officers, principal and interest on permanent and temporary loans when due, taxes and license fees due the state or county, final judgments in actions in court against the City, monthly gas bills, weekly freight bills, abatements of taxes, allowances of state aid and military aid and soldier's relief and all sums ordered paid by vote of the City Council may be paid upon approval of the Auditor and order of the Mayor. Weekly payrolls of the employees of the City who are entitled by law to receive their pay weekly shall be made up by the Superintendent or board under whom the employees have worked and be submitted to the Auditor. All bills contracted by the School Committee, after being approved in the manner provided in the regulations of the Committee, shall be submitted to the Auditor. Upon verification that the submitted bills have been approved in the manner prescribed, the Auditor shall examine the same and, if found correct, approve the same for payment. For verification purposes, the School Committee shall submit with its schedules of bills payable an affidavit, properly signed by the Superintendent of Schools or, in his absence, the Assistant Superintendent of Schools, stating the meeting dates when actions were taken, the motions made and the votes taken on all bills submitted for payment.
All approved bills upon which payment has been ordered shall be filed with and remain in the custody of the Auditor.
The following statement shall be attached to all schedules of bills payable submitted by each department head unless otherwise authorized by the City Council under the provisions of Section 59 of the City Charter.
[Added 11-1-1977; 9-1-2009]
Listing of tax amounts receivables. On or before May 15 of each fiscal period, the City Collector and the City Treasurer shall submit to the City Council complete lists of all tax amounts receivables in their charge. These lists shall include the names and addresses of the individuals in arrear, the amounts of the tax delinquencies and any and all interest charges assessed.
Listing of property valuations, tax assessments and abatements. On or before July 15 of each year, the Board of Assessors shall submit to the City Council complete lists of all property valuations, tax assessments and tax abatements applicable to the fiscal period just completed. These lists shall include all property valuations (buildings and land), owner's names and addresses, actual tax assessments and any and all abatements with the reasons for their being granted (the chapter, section and, if any, the clause of the General Laws so used).
Publishing of tax amounts receivable, property valuations, tax assessments and abatements. Upon receipt of the lists of tax amounts receivable, property valuations, tax assessments and abatements, the City Council shall make them public by having them posted in easily accessible areas of the City Hall, the main library, and all branch libraries. In addition, the City Treasurer and City Collector shall make available to the news media copies of these lists to be published.
[Added 6-19-2018 by Ord. No. 18-21]
Purpose. The purpose of this section is to codify, establish and authorize revolving funds for use by City departments, boards, committees, agencies or officers in connection with the operation of programs or activities that generate fees, charges, or other receipts to support all or some of the expenses of those programs or activities. These revolving funds are established under and governed by General Law Chapter 44, § 53E1/2.
Expenditure limitations. A department or agency head, board, committee, or officer may incur liabilities against and spend monies from a revolving fund established and authorized by this section without appropriation subject to the following limitations:
Fringe benefits of full-time employees whose salaries or wages are paid from the fund shall also be paid from the fund.
No liability shall be incurred in excess of the available balance of the fund.
The total amount spent during a fiscal year shall not exceed the amount authorized by City Council on or before July 1st of that fiscal year, or any increased amount of that authorization that is later approved during that fiscal year by the Mayor and City Council.
Interest. Interest earned on monies credited to a revolving fund established by this section shall be credited to the general fund.
Procedures and reports. Except as provided in General Laws Chapter 44, § 53E1/2, this section, the City Charter, or any other state or local law, ordinance, rule, regulation, policy or procedure that governs the receipt and custody of City monies and the expenditure and payment of City funds shall apply to the use of a revolving fund established and authorized by this section. The City Auditor shall include a statement of the collections credited to each fund, the encumbrances and expenditures charged to the fund and the balance available for expenditure in the regular report the City Auditor provides the department, board, committee, agency or officer on appropriations made for its use.
Authorized revolving funds. The Table in Exhibit A establishes:
Each revolving fund authorized for use by a City department, board, committee, agency or officer;
The department or agency head, board, committee, or officer authorized to spend from each fund;
The fee, charges and other monies charged and received by the department, board, committee, agency or officer in connection with the program or activity for which the fund is established that shall be credited to each fund by the City Auditor.
The expenses of the program or activity for which each fund may be used;
Any restrictions or conditions on expenditures from each fund;
Any reporting or other requirements that apply to each fund; and
The fiscal years each fund shall operate under this section.
Editor's Note: Exhibit A is on file in the City offices.
The School Committee, through its Business Manager, shall reconcile its accounting books with the City Auditor monthly and submit to the City Council by the 25th of the following month a statement of account on a line basis in the following manner:
In addition to the statement of account, the School Committee shall submit a copy of the dates of its meetings, motions made and passed, votes taken on all payments of bills and all transfers made.