The City Auditor shall be the general accountant
for the City. He shall keep a complete set of books and accounts which
shall comprise all of the financial transactions of the City through
the various departments under their respective appropriations.
Whenever a contract is made for work to be done,
or articles and materials furnished for the City, a certified copy
thereof shall be deposited with the City Auditor before any payment
shall be made thereon, to the end that the City Auditor may see that
the payments are made in accordance with the terms of the contract.
Whenever a claim against the City is allowed
by the City Council, the City Auditor shall charge the same to the
proper appropriation and make his draft upon the City Treasurer in
favor of such person or order, which draft shall state to what appropriation
the City Auditor has charged such draft.
The City Auditor is hereby directed to draw
upon the City Treasurer for the payment of any final judgment of court,
or any amount determined upon and adjusted by the City Council, and
any City note, bond, coupon or interest which now is, or shall hereafter
become, due and payable shall be paid by the Treasurer out of any
money which may be in the treasury, appropriated or not appropriated
at the time such judgment, adjustment or claim or pending suit, note,
bond, coupon or interest shall become due.
A. The City Auditor is hereby authorized to allow for
payment of all payrolls for wages required to be paid weekly and for
all salaries fixed by ordinance, and all officers in charge of departments
shall make up payrolls of all employees in their departments required
to be paid weekly, as aforesaid, and shall deliver the payrolls to
the City Auditor on such day as he shall designate. As soon as any
payroll has been examined and approved by the City Auditor and any
other board or person authorized by law, he shall immediately draw
his draft upon the City Treasurer for payment, and when the payrolls
are paid in full, they shall be returned to the City Auditor for his
file.
B. All blanks for payrolls shall be made on single sheets
of uniform length and width, and to ensure uniformity in all respects
the blanks shall be in such form as may be approved by the City Auditor
and they shall be examined and approved by the City Auditor and any
other body authorized by statute or by ordinance and then transmitted
to the City Treasurer for payment. After payments have been made,
the payrolls shall be returned to the City Auditor to be filed by
him in book form, consecutively by audits.
C. All amounts due on bills or payrolls shall be turned
back to the credit of the department from which the money was drawn
at such times as may be agreed upon by the City Treasurer and the
City Auditor.
D. Subject to the approval of the chief executive officer
of the City, the City Auditor shall install cost systems, payroll
systems and such other systems of control as may be necessary for
the proper economic control of all departments.
The City Treasurer shall demand payment in writing
of all accounts due the City, and in case any such account remains
unpaid at the expiration of two months after such demand, the City
Treasurer shall report the same to the City Solicitor, who shall resort
to the proper legal methods of collection.
[Added 2-2-1999]
All bills for municipal charges and bills due
to the City shall be due and payable to the City not later than the
due date set forth on said bills. Unless otherwise established by
Massachusetts General Laws, the due date shall be not more than 30
days after the invoice date of said bill. Any such charges and bills
not paid in full to the City by the due date shall bear interest thereafter
on the unpaid principal balance at the rate of 14% per annum. Any
partial payment shall be first applied to any outstanding interest
and then to the outstanding principal balance of said bill.
A. Cemetery Fund for Perpetual Care of Lots. The City
Treasurer shall receive and have the care and custody of all sums
of money paid by persons for the perpetual care of lots in any of
the City cemeteries and give the vouchers of the City therefor. The
money received shall constitute a special fund to be known as the
"Cemetery Fund for Perpetual Care of Lots." He shall invest the money
of this fund in securities in which, by law, the funds of savings
banks may be invested and pay the amount of interest realized into
the City treasury. He shall notify, when occasion requires, the Cemetery
Commission of all such payments so made on account of lots and graves,
together with the description of the lots and graves for which such
payments are made. He shall annually, or at such times as the Cemetery
Commission shall request, put in the perpetual care income fund the
amount of interest received by him from the investment of the money.
B. Payments to Cemeteries Fund. Whenever payment of money
is required to be made by the City Treasurer from the general treasury
fund of the City to the credit of the Cemeteries Fund of the City,
the City Auditor shall sign and issue warrants upon the City Treasurer
authorizing the payment of such money that may be required to be made
to the Cemeteries Fund, provided that such sums for which warrants
are required to be signed and issued by the City Auditor shall have
been already paid into the general treasury fund of the City.
Upon application, the City Treasurer shall furnish
the City Auditor with a certificate of the amount of all bills uncollected,
with a statement of the accounts to which they are to be credited
when paid; and all officers and departments, when so requested by
the City Auditor, shall furnish a statement in detail of all accounts
deposited with the City Treasurer for collection.
Before the issuing of any order on the Treasurer
for the payment of any money from the City treasury, a resolution,
ordinance, order or vote authorizing or directing such payment and
bearing the official signature of the City Clerk shall be filed with
the City Auditor and the City Treasurer.
The City Treasurer shall prepare a register
of the number, date, amount, day of payment and rate of interest of
every City note, bond or other obligation outstanding, which register
shall be placed in the custody of the City Auditor, and whenever any
note, bond or other obligation of the City shall hereafter be issued,
the City Treasurer shall present the same to the City Auditor, who
shall record in such register all the particulars stated above and
shall certify, upon the note, bond or obligation, that it has been
duly registered. Whenever any City note, bond or other obligation
shall be paid or canceled, the City Treasurer shall immediately exhibit
the same to the City Auditor, who shall thereupon record in the register
that such payment or cancellation has been made. Every person paying
a property tax in this City shall have a right to inspect the register
of the City debt.
A. All officers and departments required to deposit bills
with the City Treasurer for collection or to issue licenses upon the
payment of fees to the City Treasurer shall file with the City Auditor
a certificate of the total amount of all bills to be deposited and
of licenses so issued, with a statement of the accounts to which the
same should be credited when paid.
B. All officers and departments required by law to pay
fees or money received by them to the City Treasurer shall file with
the City Auditor certificates of the amounts to be paid to the City
Treasurer, with a statement of the sources from which the fees or
money was received.
The Board of Assessors shall file with the City
Auditor certificates of the amount of all taxes assessed by it whenever
the same shall be certified to the City Treasurer for collection.
A. Certificate. Upon the abatement of any unpaid tax,
the Board of Assessors shall make duplicate certificates thereof and
of the amount so abated and shall thereupon deliver one of the certificates
to the City Treasurer as Collector of Taxes, who has in his hands
for collection the tax so abated, and one to the City Auditor, and
the sum so abated and certified shall be credited to the City Treasurer
in the settlement of his accounts.
B. Refund of previously paid taxes. If an abated tax
has been previously paid into the City treasury, a like certificate
from the Board of Assessors to the City Auditor shall be sufficient
warrant for the City Auditor to draw his order on the City Treasurer
for the amount so abated and certified, to the person in whose favor
the certificate shall be drawn.
All bills for labor, material and also assessments,
except taxes, shall be made in triplicate form, the original and duplicate
to be left with the City Auditor with a list of the same bill books
and lists to be furnished by the City Auditor, the triplicate to be
retained by the department issuing the bill. The City Auditor shall
record such bills and give them to the City Treasurer and charge him
with the collection of the same.
[Amended 9-9-2008]
All requisitions for material and supplies in
the amount of $100 or more shall be presented to the Auditor's Department
for approval before the final order is given to furnish the same.
Such requisition shall show the total amount of the contract and the
departments to be supplied. No requisition shall be approved by the
Auditor unless the appropriation is sufficient to cover the same.
A. The City Council shall have access to all or any of
the records and official papers of the City and shall have power to
require from any officer or employee of the City such additional statement
or statements relating to the expenditures and revenues of the City
as it may deem essential and summon any officer or employee of the
City to be present at any designated meeting of the City Council.
B. All departments and officers of the City government
shall keep and furnish such records, in book form or otherwise, as
shall be prescribed by the City Treasurer and City Auditor.
Each department and officer receiving money
for the City shall remit to the City Treasurer once a week all money
that may be in the possession of such department or officer belonging
to the City, except in such cases where the time for payment to the
City Treasurer is prescribed by statute.
All bills rendered the City through the various
departments shall be presented to the City Auditor not later than
the 13th day of each month, except where there are agreements relative
to the allowance of discounts, in consideration of payments to be
made weekly or semimonthly, and in such cases bills shall be submitted
within such time and in the manner as determined by the Auditor.
The payment of all bills against the City shall
be on the 20th day of each month.
The City Auditor shall annually present to the
City Council a schedule of all the real estate of the City, also a
summary of the inventories of departments, giving the valuation of
all the personal property belonging to the City, which may be in the
custody of any officer or agent of the City, and for this purpose
every officer of the City, or other person in whose control or custody
any such property may be, is hereby required to present to the City
Auditor, on or before the first Monday in February in each year, a
detailed inventory of all of such property, giving the items and valuation
thereof.
The City Auditor shall, in each year, as soon
as possible, present to the City Council a printed report of the receipt
and expenditures of the preceding fiscal year, giving in detail the
amount of appropriations and expenditures for each specific object.
A. The City Treasurer may, in accordance with the provisions
of MGL c. 107, § 4, at the request of the owner or holder
of any bond, promissory note or certificate of indebtedness of the
City, at any time while more than one year remains before the principal
of such bond, note or certificate is payable, issue in exchange therefor
a bond, note or certificate of the same effect, payable to the owner
or holder of the same.
B. The City Treasurer may also, under like conditions,
issue registered certificates in substitution for any mutilated, defaced
or endorsed bonds, notes or certificates, and where a bond, note or
certificate of any issue has been lost or destroyed the City Treasurer
may issue in place thereof a new bond, note or certificate of the
same effect.
C. The City Auditor, as well as the City Treasurer, shall
keep a register of the dates, numbers and amounts of all bonds, notes
and certificates issued by the City Treasurer, showing to whom they
were issued, when they are payable, and, if issued in exchange, for
what they were substituted.
The City Treasurer and Collector of Taxes of
the City shall, unless otherwise provided by statute, deposit or cause
to be deposited all revenues and all money accruing to the City from
any source whatever, except trust funds, in national banks and trust
companies. No deposit shall be made or caused to be made in any such
national banks and trust companies to an amount exceeding 60% of the
capital and surplus of any such bank or trust company unless satisfactory
security is given to the City Treasurer and Collector of Taxes for
the City by any of such banks or trust companies for such deposits
in excess of 60%.
Compliance with §
28-36 of this chapter is required.
[Added 8-10-1999]
The City of Lowell is authorized, pursuant to
MGL c. 59, § 59A, as amended, which was accepted by vote
of the City Council on July 13, 1999, to enter into agreements regarding
payment or abatements of real estate taxes and/or interest and/or
penalties relative to sites or portions of sites within the City of
Lowell from or at which there has been a release of oil or hazardous
materials. The following are necessary conditions and components of
any such agreement:
A. The site or a portion thereof must be one from or
at which there has been a contaminated release of oil or hazardous
material;
B. The site or portion thereof is zoned for commercial
or industrial uses;
C. The agreement must be for the purpose of environmental
cleanup and redevelopment of such site and shall require submission
of any plans to address such;
D. The agreement must provide:
(1) The principal amount due of outstanding taxes, interest
and penalties, before abatement of any amount thereof;
(2) The amount of taxes, interest and penalties to be
abated, if any;
(3) The net amount of taxes, interest and penalties due
after abatement;
(4) The percent of interest to accrue, if determined applicable;
(5) The inception date of payment;
(6) The date of final payment; and
(7) Late penalties and other terms of repayment;
E. Agreements can only be made with an eligible owner
as defined under MGL c. 21E, § 2. Eligible owners are new,
"innocent" purchasers who did not own the site at the time the oil
or hazardous material was released and did not cause or contribute
to its release;
F. Such agreements shall be negotiated by the City Manager
(with the assistance of the Manager's various departmental staff members),
the City Treasurer and the Board of Assessors;
G. Such agreements shall be subject to the approval vote
of the City Council;
H. Such agreements, as required by said MGL c. 59, § 59A,
shall be signed by the eligible property owner and the Mayor (as Chairperson
of the City Council);
I. Such agreements shall also be signed by the City Manager
and approved as to form by the City Solicitor;
J. Such agreements shall be notarized and attested to
by the City Clerk;
K. Such agreements shall contain any other provisions
as may be required by law, ordinance or regulation of the Department
of Revenue;
L. In the event that any such agreement reduces the tax
to be paid, abatements must be processed and charged to the overlays
for the fiscal years of the taxes abated; and
M. Copies of the executed agreement shall be provided
to the eligible property owner, the City Manager, City Council, City
Treasurer, and the following state and federal agencies: Massachusetts
Commissioner of Revenue, Massachusetts Department of Revenue (Property
Tax Bureau), Massachusetts Department of Environmental Protection
and United States Environmental Protection Agency.
[Added 6-12-2018]
The following revolving funds are hereby created and authorized
by the Lowell City Council:
A. Property Maintenance Revolving Fund.
(1)
Fund name: Property Maintenance.
(2)
Revenues: The City Auditor shall establish the Property Maintenance
Revolving Fund as a separate account and credit to the fund all fees
charged to persons, organizations, or entities and received by the
City of Lowell to rent or lease any property owned by the City of
Lowell.
(3)
Purposes and expenditures: During each fiscal year, the Assistant
City Manager/Director of Planning and Development, Chief Financial
Officer, or his/her designee may incur liabilities against and spend
monies from the Property Maintenance Revolving Fund for contractual
services to operate, maintain, or improve property owned by the City
of Lowell. Salaries or wages of employees shall not be paid from the
fund.
(4)
Fiscal years: The Property Maintenance Revolving Fund shall
operate for fiscal years that begin on or after July 1, 2018.
B. Vacant/Foreclosed Property Revolving Fund.
(1)
Fund name: Vacant/Foreclosed Property Revolving Fund.
(2)
Revenues: The City Auditor shall establish the Vacant/Foreclosed Property Revolving Fund as a separate account and credit to the fund all fees, fines, and/or penalties charged to persons, organizations, or entities and received by the City of Lowell's Division of Development Services in the Department of Planning and Development ("the Department") for properties in the City of Lowell registered with the Department as vacant and/or foreclosed pursuant to Chapter
227, §§
227-7 through
227-16, of the Code of Ordinances.
(3)
Purposes and expenditures: During each fiscal year, the Assistant City Manager/DPD director, Chief Financial Officer, or his/her designee may incur liabilities against and spend monies from the Vacant/Foreclosed Property Revolving Fund for contractual services to maintain any property registered with the Department as vacant and/or foreclosed pursuant to Chapter
227, §§
227-7 through
227-16, of the Code of Ordinances, subject to the following limitations:
(a)
Fringe benefits of full-time employees whose salaries or wages
are paid from the fund shall also be paid from the fund.
(b)
No liability shall be incurred in excess of the available balance
of the fund.
(c)
The total amount spent during a fiscal year shall not exceed
the amount authorized by the Lowell City Council on or before July
1 of that fiscal year, or any increased amount of that authorization
that is later approved during that fiscal year recommended by the
City Manager and approved by the City Council.
(4)
Reports: Within 10 days of the end of each quarter of the fiscal
year, the Director must provide the City Auditor and the Chief Financial
Officer with a report of the revenues and expenditures of the Vacant/Foreclosed
Property Revolving Fund during the month and fiscal year to date.
(5)
Fiscal years: The Vacant/Foreclosed Property Revolving Fund
shall operate for fiscal years that begin on or after July 1, 2018.
C. Disability Commission Revolving Fund.
(1)
Fund name: Disability Commission Revolving Fund.
(2)
Revenues: The City Auditor shall establish the Disability Commission
Revolving Fund as a separate account and credit to the fund all funds
appropriated to the Disability Commission by the Lowell City Council.
(3)
Purposes and expenditures: During each fiscal year, the City
Treasurer, upon recommendation by the Chair of the Lowell Disability
Commission and approval of the City's ADA coordinator and/or the Chief
Financial Officer, may incur liabilities against and spend monies
from the Disability Commission Revolving Fund to support accessibility
projects in municipal facilities and property owned by the City of
Lowell, as well as support the mission of the Lowell Disability Commission,
subject to the following limitations:
(a)
Salaries or wages shall not be paid from the fund.
(b)
No liability shall be incurred in excess of the available balance
of the fund.
(c)
The total amount spent during a fiscal year shall not exceed
the amount authorized by the Lowell City Council on or before July
1 of that fiscal year, or any increased amount of that authorization
that is later approved during that fiscal year recommended by the
City Manager and approved by the City Council.
(4)
Reports: Within 10 days of the end of each quarter of the fiscal
year, the City Treasurer must provide the City Auditor and the Chief
Financial Officer with a report of the revenues and expenditures of
the Disability Commission Revolving Fund Revolving Fund during the
month and fiscal year to date.
(5)
Fiscal years: The Disability Commission Revolving Fund shall
operate for fiscal years that begin on or after July 1, 2018.
D. Traffic Enforcement Revolving Fund.
(1)
Fund name: Traffic Enforcement Revolving Fund.
(2)
Revenues: The City Auditor shall establish the Traffic Enforcement
Revolving Fund as a separate account and credit to the fund all funds
appropriated to the Traffic Enforcement Revolving Fund by the Lowell
City Council.
(3)
Purposes and expenditures: During each fiscal year, the Superintendent
of Police may incur liabilities against and spend monies from the
Traffic Enforcement Revolving Fund, subject to the following limitations:
(a)
Fringe benefits of full-time employees whose salaries or wages
are paid from the fund shall also be paid from the fund.
(b)
No liability shall be incurred in excess of the available balance
of the fund.
(c)
The total amount spent during a fiscal year shall not exceed
the amount authorized by the Lowell City Council on or before July
1 of that fiscal year, or any increased amount of that authorization
that is later approved during that fiscal year recommended by the
City Manager and approved by the City Council.
(4)
Fiscal years: The Traffic Enforcement Revolving Fund shall operate
for fiscal years that begin on or after July 1, 2018.
E. LPD Training Account Revolving Fund.
[Added 6-11-2019]
(1)
Fund name: LPD Training Account.
(2)
Revenues: The City Auditor shall establish the LPD Training
Account Revolving Fund as a separate account and credit to the fund
all fees charged to persons, organizations, or entities and received
by the Lowell Police Department and the City of Lowell to provide
training.
(3)
Purposes and expenditures: During each fiscal year, the Superintendent
of Police, Chief Financial Officer, or his/her designee may incur
liabilities against and spend monies from the LPD Training Account
Revolving Fund for equipment, supplies, instructor payment, facility
and equipment upgrades as needed and other related costs to operate
the LPD Training Facility. Salaries or wages of employees shall not
be paid from the fund.
(4)
Fiscal years: The LPD Training Account Revolving Fund shall
operate for fiscal years that begin on or after July 1, 2019.
F. LPD Vehicle
Maintenance Revolving Fund:
[Added 9-22-2020]
(1)
Fund name: LPD Vehicle Maintenance Revolving Fund.
(2)
Revenues: The City Auditor shall establish the Garage Repair/Service
Vehicles Revolving Fund as a separate account and credit to the fund
all fees charged to persons, organizations, or entities and received
by the Lowell Police Department Detail Office and the City of Lowell
to repair and or service police vehicles.
(3)
Purposes and expenditures: During each fiscal year, the Lowell
Police Department Fleet Maintenance Department incurs costs related
to the upkeep of Lowell Police Department vehicles. As a result of
these costs the Lowell Police Department Fleet Maintenance Department
will spend monies from the Lowell Police Department Garage Repair/Service
Vehicles Account for parts, supplies, technical advice, service and
equipment. Salaries or wages of employees shall not be paid from the
fund.
(4)
Fiscal years: The Lowell Police Department Garage Repair/Service
Vehicles Account Revolving Fund shall operate for fiscal years that
begin on or after July 1, 2020.
H. Contractor
Performance Surety Revolving Fund.
[Added 1-2-2024]
(1)
Fund name: Contractor Performance Surety Revolving Fund.
(2)
Revenues: The City Auditor shall establish the Contractor Performance
Surety Revolving Fund as a separate account and credit to the fund
all monies paid to the City for the purpose of securing or accomplishing
an express condition of any City permit, license, or City contract.
The expressed condition shall be in writing and agreed upon by both
the City and the permit/license applicant or contractor.
(3)
Purposes and expenditures. During each fiscal year, the Commissioner
of Public Works ("DPW Commissioner"), Chief Financial Officer ("CFO"),
or his/her designee may incur liabilities against and spend monies
from the Contractor Performance Surety Revolving Fund. Salaries or
wages of employees shall not be paid from the fund.
(4)
Fiscal years: The Contractor Performance Surety Revolving Fund
shall operate for fiscal years that begin on or after July 1, 2023.
(5)
Additional requirements and conditions.
(a)
Payments to the fund shall be in the form of a check made payable
to the City of Lowell.
(b)
The City Treasurer shall keep such funds separate and apart
from other City funds and invest such monies in the manner allowed
by Massachusetts law. All investment earnings shall remain with the
general fund. Further, in the event of a determination by a department
head pursuant to the conditions set forth in this subsection, any
interest earned on the investment of cash performance surety deposits
by the Treasurer shall not inure to the applicant or contractor and
shall also be credited to the general fund.
(c)
The City department responsible for issuance of the permit,
license, or contract shall determine if the permit obligation for
which money has been deposited has been met. If such condition has
been met or partially met, the City department shall confer with the
Chief Financial Officer (CFO), and the CFO shall determine if any
deposit or portion of the deposit shall be returned to the applicant.
(d)
In circumstances where the applicant has defaulted on its obligation,
the City department issuing the permit or in charge of the relevant
City contract shall expend the deposit to complete the work or perform
the permit obligation, without further appropriation by the City Council.
(e)
In circumstances where the applicant and the department have
mutually agreed in advance that the permit or contractual obligation
shall be performed by the City, the department issuing the permit
or in charge of the relevant City contract shall expend the monies
to complete the work or perform the permit obligation without further
appropriation by the City Council.
(f)
Authorized City officials may incur liabilities against and
spend monies from said revolving fund established and authorized by
this subsection without appropriation subject to the following limitations:
[1]
Fringe benefits of full-time employees shall not be paid from
the fund.
[2]
No liability shall be incurred in excess of the available balance
of the fund.
[3]
This subsection shall not apply to deposits or other financial
surety received under Section 81U of Chapter 41 or other general or
special law.