|
ARTICLE VII. SCHOOL DEPARTMENT*
__________
*Cross reference(s)--City departments, Art. X; general provisions for departments, § 1201.
__________701. Number, selection and term [of school board.]
There shall be a school board consisting of nine (9) members who shall be appointed by the mayor with the approval of the city council. Of the nine (9) members first appointed, three (3) shall serve a term of one year, three (3) shall serve a term of two (2) years and three (3) shall serve a term of three (3) years. All subsequent appointments or reappointments shall be for a term of three (3) years. No member shall continue in office after his or her term expires without being reappointed by the mayor with approval of the city council.
Cross reference(s) -- Boards and commissions, Art. XI; general provisions for boards, authorities and commissions, § 1202.702. Qualifications.
Members of the school board shall be domiciliaries of the city and qualified electors of the city. They shall hold no other paid office or employment in the service of the city and shall not be financially interested directly or indirectly in any contract concerning the public schools.
703. Vacancies.
If during a term of office any school board member dies, resigns or ceases to possess any of the qualifications set forth above, the mayor shall thereupon declare the office vacant and shall fill such vacancy for the remainder of the term with the approval of the city council.
704. Compensation.
Members of the school board shall receive compensation fixed by ordinance of the city council.
705. Organization, rules and meetings.
The school board shall elect from among its membership a president, vice-president and secretary each of whom shall serve for a period of one year. The secretary shall keep a journal of the proceedings of the board. All meetings of the school board shall be open to the public and no action shall be taken by the board except in a public meeting, provided that the school board may close the meeting by majority vote in accordance with state law. The vote of its members of all motions except those of a procedural nature shall be by roll call and shall be entered in the official record of the board. The board shall adopt rules of procedure and orders of business consistent with the provisions of this Charter.
706. Powers and duties.
The powers and duties of the school board shall be all those imposed on school boards by state law, and, without limitation, the following:
(a) To determine and control all policies affecting the administration, maintenance and operation of the public schools;
(b) To provide rules and regulations for the use, operation and maintenance of public school properties;
(c) To appoint a superintendent of schools to serve as the chief administrative agent of the school board;
(d) To establish the compensation for said superintendent;
(e) To appoint and remove all school department employees and fix their salaries within limits established by appropriation of the city council for the school department.
707. Budget.
Annually at the time and in the manner provided in Article VIII, section 802 for all city departments, the school board shall submit to the finance director an itemized budget, including an itemized estimate of the anticipated revenue and the proposed expenditures necessary to meet the financial needs of the school department, including sums for the promotion of health of the school children for the ensuing fiscal year, together with such other supporting information as the finance director may direct.
The finance director, under the supervision of the mayor, may revise the estimates as submitted by the school board, and the mayor shall present to the city council the recommended budget for the operation of said school board in the same manner as required by Article VIII, section 803 for any other city department.
The city council shall have the power and authority to act on the school budget in the same manner and to the same extent it may act on the budgets of other city departments, and the city council may appropriate funds to the school department in lump sum or in such detail as it deems necessary and appropriate. The total amount or amounts so appropriated to the school department shall include all revenues from whatever source derived, and the department of finance shall be charged with the responsibility of insuring that no expenditures are made or obligations created by the school board which are in excess of the amount or amounts so appropriated or of such amounts as may be amended by the city council.
708. Purchases.
All purchases or contracts for supplies, materials, equipment, and services required by the school department, other than salaries for teaching and administration, shall be made by the board of contract and supply or the purchasing agent of the city.
Cross reference(s)-- Board of contract and supply, § 1007.
ARTICLE VIII. BUDGET PROCEDURE AND FINANCE DEPARTMENT*
__________
*Cross reference(s)-- Salaries, § 415; budget of school board, § 707.
__________801. Fiscal year.
The fiscal year of the city shall begin on the first day of July and end on the next thirtieth day of June. Such fiscal year shall constitute the budget and accounting year. Taxes shall be due and payable within thirty (30) days following the beginning of each fiscal year on a date fixed by the city council by resolution. The city council shall also determine by resolution the installments in which taxes may be paid, the dates on which penalties for nonpayment shall apply and the rate of such penalties consistent with state law.
802. Budget estimates.
Annually at such date as the mayor shall determine, the finance director shall, at the direction of the mayor, obtain from each head of a department, office or other agency of the city an itemized estimate of the anticipated revenue and of the proposed expenditures necessary to meet the needs of such department or agency. Each itemized estimate shall be detailed by the character and object of expenditure and shall be accompanied by an inventory of all equipment, materials and supplies on hand and a statement in writing of the work to be performed by means of such proposed expenditures. Estimates shall be in a form and with such explanation as the finance director may require. Itemized estimates of the financial needs of the city council shall be furnished by the city clerk and estimates of the amount of money required for interest and principal payments on the city debt, the amounts required for payment into the city sinking funds, the amount required for payments on all judgments standing against the city and all other anticipated expenditures not properly chargeable to any specific department, office, commission or other agency shall be furnished by the controller.
803. Operating budget.
It shall be the duty of the mayor to frame and submit to the city council not later than sixty (60) days prior to the start of each fiscal year an operating budget for the ensuing fiscal year containing:
(a) An estimate of the amount of any general fund surplus in the current fiscal year available for appropriation in the ensuing fiscal year;
(b) An estimate of receipts for the ensuing fiscal year from taxes on real estate and tangible and intangible personal property;
(c) An estimate of other receipts for the ensuing fiscal year itemized by sources;
(d) Debt service requirements for the ensuing fiscal year;
(e) An estimate of any deficit from the operations of the current fiscal year and any other charge or obligation required by this Charter or by law to be paid in the ensuing fiscal year;
(f) An estimate of the expenditures recommended by the mayor as necessary or desirable for the purpose of carrying on the work of the several departments, offices and agencies of the city for the ensuing fiscal year itemized by activities and objects and related to the performance goals and objectives of each department, office and agency of the city under guidelines established by the finance director;
(g) An overall statement of the financial condition of the city at the end of the last completed fiscal year, the estimated financial condition at the end of the current fiscal year, and an estimate showing what the financial condition at the end of the ensuing fiscal year would be in the event that the financial proposals contained in the budget should be adopted.
The operating budget shall further be arranged to show in parallel columns comparative figures for receipts and expenditures as estimated for the current fiscal year and the ensuing two (2) fiscal years and actual receipts and expenditures for the preceding two (2) fiscal years. The total of estimated expenditures listed in the operating budget shall not exceed the total receipts estimated therein, taking into account any general fund surplus or deficit estimated to be carried over from the current fiscal year and the estimated receipts from proposed new revenue measures within the authority of the city council to enact.
804. Budget presentation.
At the same time that the mayor presents the operating budget to the city council the mayor shall also present and deposit with the city clerk to be open for public inspection:
(a) A budget message which shall be explanatory of the budget and shall contain an outline of the proposed financial policies of the city for the budget year and which shall also describe in connection therewith the important features of the budget plan. The message shall set forth the reasons for significant changes from the previous year in cost and revenue items and shall explain any major changes in financial policies. Attached to the budget message shall be such supporting schedules, exhibits and other explanatory material as the mayor may deem useful to the city council;
(b) An appropriation ordinance making provision for financing the city government for the ensuing fiscal year in the manner proposed by the budget;
(c) A personnel ordinance which shall be in detail for each department, office or other agency of the city for which city appropriations are provided other than the office of the mayor. The personnel ordinance shall provide for the classes of positions, the number of employees in each class, and the maximum number of employees. The maximum number of employees in classes of positions definitely representing temporary seasonal employment shall not be fixed. The number and classes of positions provided in said personnel ordinance for each department, office or other agency of the city shall correspond directly with the number and classes of positions provided in the proposed expenditures for personal services as set forth for the particular department, office or other agency in the recommended budget and the appropriation bill.
805. City council power to change appropriation ordinance.
The city council may increase, decrease, alter or strike out any item or group of items contained in the appropriation ordinance. No action shall be taken which will cause an excess of appropriations over expected revenue receipts submitted by the mayor nor shall the city council vary the titles, descriptions or conditions of administration specified in the budget, appropriation ordinance or personnel ordinance. If additional appropriations are deemed necessary by the city council, it shall also provide for increasing the total anticipated income so that the total means of financing the budget shall at least equal in amount the aggregate appropriations. If the city council shall make any change in the appropriation for personal services recommended by the mayor for any city department or agency other than the office of the mayor, a corresponding change shall be made in the personnel ordinance. Upon final passage of the appropriation ordinance, such changes as have been made in said ordinance as originally proposed by the mayor shall also be made in the budget document and the budget document shall be placed on file with the appropriation ordinance in the office of the city clerk.
806. Failure to pass appropriation ordinance.
In an emergency caused by failure of the city council to pass the annual appropriation ordinance by the beginning of the fiscal year, the same amounts appropriated in the fiscal year immediately preceding shall be available for each department, office and other agency of the city government, subject to monthly or quarterly allotments, in accordance with seasonal requirements as determined by the finance director and approved by the mayor. Expenditures for payment of any indebtedness of the city on bonds or notes, or for interest thereon, shall be in such amounts as may be required, regardless of whether or not an annual appropriation ordinance is passed by the city council.
807. Borrowing.
(a) Tax anticipation notes. In any fiscal year, in anticipation of the collection of property tax for such year, the city council may by resolution authorize the borrowing of money by the issuance of negotiable notes of the city, each of which shall be designated "tax anticipation note for the year ending June 30 of that fiscal year." Whenever the city shall issue any notes for borrowings in anticipation of taxes, the total amount of said borrowings shall not in any fiscal year exceed eighty (80) per cent of the revenue receipts of that year, as estimated in the appropriation ordinance, other than for water bills and other earnings of the water supply board, remaining uncollected at the time said notes were issued. All receipts and revenues of the general fund, beginning on the first day subsequent to the issuance of such notes, shall be reserved for the specific purpose of retiring the obligation incurred by and for paying off said notes, or the remainder thereof, and such revenues or receipts shall not be available for expenditure for any purpose other than for the payment of principal and interest on bonds and notes, until such borrowing in anticipation of taxes shall have been repaid. The provisions of this section shall not apply to any funds or payments received as grants from the federal government or to any funds or payments received from the state.
(b) Special revenue notes. In any fiscal year, in anticipation of the collection or receipt of revenues other than the property tax of that fiscal year, the city council may by resolution authorize the borrowing of money by the issuance of negotiable notes of the city, each of which shall be designated "special revenue note for the year ending June 30 of that fiscal year." Such notes may be renewed, but all such notes, together with the renewals, shall mature and be paid not later than the end of the fiscal year immediately following the fiscal year in which the original notes shall have been issued.
(c) Emergency notes. Such authorization shall be made pursuant to section 413 of this Charter. Emergency notes shall also require the approval of the mayor.
(d) Demand notes prohibited; notes to be sold at not less than par. No notes shall be made payable on demand, but any note may be made subject to redemption prior to maturity on such notice and at such time as may be stated in the note. All notes issued pursuant to this article may be sold at not less than par and accrued interest at private sale without previous advertisement by the director of finance.
(e) Bond ordinances. The city shall authorize the issuance of bonds by a "bond ordinance" passed by the affirmative votes of at least eight (8) members of the city council as provided by this Charter and the Constitution and laws of Rhode Island. Except to provide for the issuance of refunding bonds, a bond ordinance shall contain in substance at least the following provisions:
(1) An appropriation of a sum of money for a capital project, described in brief and general terms sufficient for reasonable identification;
(2) An authorization of the incurring of indebtedness by the issuance of bonds in a stated amount, pursuant to this Charter;
(3) A statement of the estimated maximum cost of the capital project; including any sums theretofore or thereby appropriated;
(4) A determination of the period of usefulness of the project;
(5) A determination of the net debt of the city after the issuance of the bonds thereby authorized, together with declaration that the bonds thereby authorized will be within all debt and other limitations prescribed by the Constitution and laws of the State of Rhode Island.
The title of the bond ordinance shall state the amount appropriated for an indicated project and the amount of bonds authorized to finance the appropriation. A bond ordinance shall be limited to one specific project.
(f) Emergency bonds. Such authorization shall be made pursuant to section 413 of this Charter. Emergency bond ordinances shall also require the approval of the mayor. Emergency bond ordinances shall not be subject to section (g) of this article.
(g) Referendum. Each bond ordinance shall be submitted to a vote of the electors in accordance with statute at a general election, and no bonds shall be issued pledging the credit of the city unless approved at such general election.
(h) Bond anticipation notes. In anticipation of the issuance of bonds approved pursuant to this article, the council may by resolution authorize the issuance of negotiable notes. Each note shall be designated "bond anticipation note" and may be renewed, providing, however, that any notes issued after the completion of the project for which an issuance of bonds was approved, shall be paid in the same manner as provided for the payment of the bond issue in anticipation to which the notes were originally issued.
(i) Debt service. In connection with any bond ordinance and prior to the date of introduction thereof, the finance director shall prepare and file for public inspection in the office of the city clerk, a special debt statement which shall set forth:
(1) The aggregate principal amount of all outstanding bonds and notes of the city,
(2) Deductions permitted by the constitution and general laws,
(3) The amount of the existing net indebtedness,
(4) The amount of the net indebtedness after the issuance of the bonds authorized by such bond ordinance, and
(5) The aggregate principal amount of bonds and notes which the city may issue, pursuant to law.
(j) Payment of bonds. All bonds issued pursuant to this Charter shall be paid in equal or diminishing annual installments. The first annual installment shall be paid not more than one year after the date of which said bonds were issued. The last annual installment of each authorized issue of bonds shall be paid not later than the expiration of the period of usefulness as determined in the bond ordinance authorizing the issuance of the bonds, but in no event for a period exceeding thirty (30) years.
(k) Period of usefulness. The period of usefulness of each project financed by an authorized issuance of bonds as prescribed by this Charter shall be as determined by certificate of the engineer or architect as approved by the mayor and shall be stated in the bond ordinance. The period of usefulness shall be computed from the date such issuance of bonds shall be approved by the electors. The determination of the city council, in the bond ordinance, as to the period of usefulness, shall be conclusive in any action or proceeding involving the validity of the bonds. In no case, however, is the period of usefulness to exceed thirty (30) years.
(l) Method of sale of bonds. All bonds issued under this Charter shall be sold at public sale upon sealed proposals after at least ten (10) days' notice published at least once in a publication carrying municipal bond notices and devoted primarily to financial news or to the subject of state and municipal bonds, distributed in the State of Rhode Island and at least ten (10) days' notice published at least once in a newspaper having a general circulation in the City of Providence. All funds from the bond issue shall be kept in a special account and used only for the project authorized by the bond issue.
(m) Validity of bond ordinances. When twenty (20) days shall have elapsed after the publication after final passage of a bond ordinance as provided by this Charter:
(1) Any recitals or statements of fact contained in such bond ordinance, or in the preambles or recitals thereof, shall be deemed to be true for the purpose of determining the validity of the bonds thereby authorized and the city and all other interest shall forever thereafter be stopped from denying the same;
(2) Such bond ordinance shall be conclusively presumed to have been duly and regularly passed by the city and to comply with the provisions of this Charter and of all laws; and
(3) The validity of such bond ordinance shall not thereafter be questioned by either a party plaintiff or a party defendant, except in a suit, action or proceeding commenced prior to the expiration of such twenty (20) days.
(n) Remaining balances from sale of bonds. Any balance remaining from the sale of bonds issued in accordance with this Charter, after the project as described in the bond ordinance authorizing the issuance of such bonds shall have been completed and full payment shall have been made thereon, shall be held separate from all other funds of the city, and shall be used only toward the final payment of the bonds so issued.
Such amounts shall not be included in any budget receipts as revenue except in the fiscal year in which final payment of said bonds is due. Such funds may be held in approved depositories or may be invested in obligations of the United States or in bonds of the City of Providence maturing not later than the year in which such funds may be included in budget receipts for a fiscal year. Any income received from such investments shall be added to such funds held for final payment of said issue of bonds in the same manner as prescribed for the amounts originally remaining from such bond issues. No portion of any such funds shall be invested in tax anticipation notes, bond anticipation notes, or special revenue or emergency notes of the city.
(o) Obligations of the city. The power and obligation of the city to pay any and all bonds and notes hereafter issued by it pursuant to this charter shall be unlimited and the city shall levy ad valorem taxes subject to statute upon all the taxable property within the city for the payment of such bonds or notes and interest thereon. The faith and credit of the city is hereby pledged for the payment of the principal of and the interest on all bonds and notes of the city hereafter issued pursuant to this Charter, whether or not such pledge be stated in the bonds or notes, or in the bond ordinance authorizing their issuance.
(p) Time limit on bond issuance. Bonds shall be issued within three (3) years following certification of their approval by the voters of Providence, unless the city council, by ordinance, grants an extension to the Treasurer which is not to exceed two (2) years. Any bond ordinance authorized by the electorate which has not been issued within five (5) years of that approval shall be void.
808. Application of revenue.
Except for such revenue as may be by law, this Charter or trust devoted to specific purposes, all revenue of the city shall be paid into and credited to the general fund; provided, however, that monies received by the city from the sale of capital assets shall be deposited in a special fund and used only for payment of the city debt or to finance capital expenditures authorized by the capital improvement budget, and provided further, that all revenue from the water supply system shall first be applied to the operation and maintenance of the system and for the payment of interest on the retirement of bonds of the system, any excess revenue thereafter, as determined by the water supply board, shall be paid into and credited to the general fund; and provided, further that all payments made by the state or federal governments to the City of Providence for the support of public schools, together with tuition fees earned by the school department and all miscellaneous receipts of the school department now available to it for expenditure in accordance with the provisions of state law shall be paid over and credited to the school fund by the city treasurer. Any surplus resulting from excess revenue receipts over estimates and unencumbered balances of appropriations at the end of any fiscal year shall revert to the general fund current operating surplus account and shall be subject to such reservations or other disposition as the city council may direct.
809. Reductions to balance budget.
At any time during the fiscal year, upon notification by the finance director that it is indicated that actual revenue receipts will not equal the original estimates upon which appropriations were based, the mayor, for the purpose of maintaining a balanced budget, shall recommend to the city council such reductions or suspensions in the appropriations for any or all departments, offices or other agencies of the city government as will, in the mayor's opinion, prevent the occurrence of a deficit. However, there shall be no reductions of appropriations for the city debt payments, the retirement fund or the sinking fund to balance the budget. The city council shall by ordinance either approve the same in whole or in part or make such other reductions or suspensions in total equal to that proposed by the mayor as will prevent the occurrence of a deficit.
810. Transfer of appropriations.
The mayor may authorize a transfer of a portion of any unencumbered item of appropriation as certified by the finance director to another item of appropriation either within a single department, office or agency of the city or between two (2) or more such departments, offices or agencies, except appropriations for payments to the sinking fund, city debt or retirement fund, provided that no transfer shall exceed five thousand dollars ($5,000.00) in the aggregate within one fiscal year, and provided further that the mayor shall notify the city council of the transfer. If the amount to be transferred exceed five thousand dollars ($5,000.00), it shall be the duty of the mayor to submit the proposal in writing to the city council for approval or rejection before such transfer is accomplished; provided, however, that the city council may alter the ceiling of five thousand dollars ($5,000.00) by a two-thirds vote of its entire membership following a public hearing. If the transfer is approved by resolution of the city council, the finance director shall cause the amounts of the appropriations affected to be transferred accordingly.
811. Additional appropriations.
(a) The city council shall identify and provide additional revenue for any additional appropriations approved by it subsequent to the passage of the annual appropriation ordinance, unless the mayor and the finance director shall certify in writing that there is available in the general funds an unappropriated and unencumbered cash balance sufficient to meet such appropriation.
(b) In the case of an immediate emergency threatening the lives, health, safety or property of the people, the city council, on the written recommendation of the mayor, by an emergency ordinance passed pursuant to section 413, may appropriate funds in amounts and for purposes in addition to those contained in the operating budget and appropriation ordinance of the capital budget. Such an ordinance shall include a brief statement of the facts which show the existence of such an emergency.
812. Capital budget.
At the same time that the mayor submits the operating budget to the city council, the mayor based upon estimates and recommendations of the city plan commission as provided for in Article X, section 1013, shall prepare and submit to the city council a capital budget for the ensuing fiscal year and the next four (4) fiscal years thereafter. Said capital budget shall embody the mayor's estimates of cost and recommendations of means of financing each project contained with the capital improvement program, provided that no project shall be included in said budget which has not been favorably considered by the city council. In acting on the capital budget, the city council may accept, reject or modify the projects described therein or the proposed methods of financing the same.
813. Finance department.
There shall be a finance department consisting of a finance director, city controller, budget officer, budget analyst, city collector and city assessor. The finance director shall be appointed by the mayor with approval of the city council and shall hold office at the pleasure of the mayor. The city controller, budget officer, budget analyst, city collector and city assessor shall be appointed by the finance director and shall serve at the pleasure of the finance director.
(a) Finance director. The finance director shall be a college graduate who shall have such training and experience in accounting, budgeting, and management, either in public or private business, and shall have knowledge of, and preferably experience in, government finance or equivalent training or experience as will qualify for the duties of this position. The finance director shall be the chief fiscal officer of the city and shall be responsible to the mayor for the sound and prudent financial direction of the city. The director shall supervise all functions of the department, and shall implement a performance budget system for the city. The powers and duties of the finance director shall include, without limitation, the following:
(1) To prepare the operating budget annually under the direction of the mayor who shall submit the same to the city council as provided in section 803;
(2) To develop a five-year financial plan for the city which shall be deposited by the mayor with the city clerk to be open for public inspection. The plan shall include projections of anticipated revenues and general estimates of expenditures during the five (5) fiscal years next ensuing, with appropriate supporting information, arranged so as to identify the planning goals, planning objectives and anticipated programs of city government for the ensuing five (5) years. The plan shall be revised annually;
(3) To compile the capital budget in cooperation with the city plan commission;
(4) To prepare and transmit to the mayor and city council within ninety (90) days of the end of each fiscal year a complete financial statement and report of the financial transactions of the city for the year;
(5) To describe the format, form, and content of the records and accounts of the funds in the charge of the city treasurer;
(6) To determine, with the approval of the board of investment commissioners, a listing of financial institutions within which city funds may be deposited.
(b) City controller. The city controller shall be a licensed public accountant or have equivalent training or experience. The powers and duties of the city controller shall include, without limitation, the following:
(1) To supervise and be responsible for all disbursement of monies and have control over all expenditures to ensure that budget appropriations are not exceeded;
(2) To maintain a general accounting system for the city government and each of its offices, departments and agencies; keep records for and exercise financial and budget control over each department, office and agency; keep separate accounts for the items of appropriations contained in the city budget and the allotments thereof, and encumber such items of appropriations and their respective allotments with the amount of each purchase order, payroll or contract, approved by the controller for sufficiency of funds, immediately upon such approval; and keep such records as shall show at all times for each account the amount of the appropriation, the amounts paid therefrom, the unpaid obligations against it, and the unencumbered balance;
(3) To examine all contracts, purchase orders, and other documents which involve financial obligations against the city, and approve the same only upon ascertaining that monies have been appropriated and allotted, and that an unexpended and unencumbered balance is available in such appropriation and allotment to meet the same;
(4) To audit before payment of all bills, invoices, payroll and other claims, demands or charges against the city, and approve the same only if proper, legal and correct;
(5) To prescribe the form of receipts, vouchers, bills or claims to be used, and the accounts to be kept, by all departments, offices, and agencies of the city, and provide suitable instructions for their use;
(6) To require reports of receipts and disbursements from each receiving and spending agency of the city government to be made daily or at such intervals as the controller may deem necessary;
(7) To inspect periodically and audit the accounts and records of financial transactions maintained in each department, office and agency of the city;
(8) To submit a monthly financial report to the city council through the mayor showing the financial condition of the city, including the condition of all items in the operating budget including estimated revenues, revenues received, appropriations and allotments for such appropriations;
(9) To prescribe the times at, and the manner in which monies received by any department, office or agency of the city shall be paid to the city treasurer or deposited to an account under his or her control to the credit of the city.
(c) Budget officer. The budget officer shall be a college graduate with a degree in finance or business administration who shall have five (5) years' experience in the supervision of a budget process, or equivalent training or experience. The powers and duties of the budget officer shall include, without limitation, the following:
(1) To be the deputy finance director and during the temporary absence or incapacity of the finance director have and perform all the powers and duties of the finance director;
(2) To compile, under the supervision of the finance director, the departmental estimates and other data necessary or useful to the mayor and the finance director, and plan and develop, under the direction of the mayor and the supervision of the finance director, the annual operating budget of the city, the capital budget and the five-year financial plan;
(3) To examine from time to time the departments, offices and agencies of the city government in relation to their organization, personnel and other requirements; ascertain the manner in which their respective budgets are carried out and their functions performed; call the attention of the department heads, the mayor, commissions, and other agencies, to any improvements or economies which might be made in their administrative practices and cooperate with the heads thereof in the preparation of their budget estimates for the ensuing fiscal year;
(4) With the advice and assistance of the controller, to write, revise and maintain a proper standard procedure instruction manual to be followed by all officers, departments, boards and other agencies of the government to insure uniform budgetary procedures;
(5) To receive and approve all requisitions from all departments, agencies and offices of the city before they are sent to the purchasing office.
(d) Budget analyst. The budget analyst shall have a master's degree in business administration and five (5) years' supervisory experience in budget analysis and budget projection, or equivalent training or experience. The powers and duties of the budget analyst shall include, without limitation, the following:
(1) To plan for the future fiscal integrity of the city;
(2) To conduct efficiency studies and project future payroll, maintenance and utility costs of the city;
(3) To cooperate with the budget officer in the preparation of the operating budget, the capital budget and the five-year financial plan;
(4) To carry on a continuous research program in system and methods so as to keep current in all phases of data processing, business methods and the like;
(5) To make recommendations from time to time to the finance director for using the newest equipment and methods;
(6) To prepare and submit to the mayor and the city council a fiscal note for all ordinances with a fiscal impact.
(e) City collector. The city collector shall bill and collect all taxes, real and personal, tangible and intangible, and shall collect or be responsible for the collection of all rents, fees, charges or taxes imposed by the city and any other monies due to the city or any agency of the city. All monies collected by the city collector shall be turned over to the city treasurer.
(f) City assessor. The city assessor shall be a college graduate with a minimum of five (5) years' experience in real estate appraisal of commercial and residential property or equivalent training or experience. The city assessor shall exercise and perform the powers and duties with respect to the assessment of taxes in the city as prescribed by law.
Cross reference(s)-- City departments, Art. X; general provisions for department, § 1201.
814. Board of tax assessment review.
There shall be a board of tax assessment review which shall consist of five (5) members, no more than three (3) of whom shall be members of the same political party. Members shall be appointed by the mayor with the approval of the city council. Of the five (5) members first appointed, two (2) shall serve a term of one year, two (2) shall serve a term of two (2) years, and one shall serve a term of three (3) years. All subsequent appointments or reappointments shall be for a term of three (3) years. No member may continue after his or her term expires without being reappointed by the mayor with city council approval. Any vacancy which may occur shall be filled by appointment by the mayor subject to the approval of the city council for the balance of the unexpired term.
(a) Qualifications and organization. The members of the board of tax assessment review shall be selected upon the basis of their knowledge of the subject of property taxation and real estate values and shall be qualified electors of the city at the time of their appointment and shall have been domiciliaries of the city for at least the immediately preceding five (5) years. A majority of the members of said board shall constitute a quorum. The members at their first meeting shall elect one of their number as chairperson and thereafter shall elect a chairperson upon the appointment of any new member for a full term and whenever the office of chairperson may become vacant.
(b) Powers and duties. It shall be the duty of the board of tax assessment review to receive and consider appeals regarding the amounts of assessments as determined by the city assessor. No appeal shall be considered unless it is made in writing and is received by the board within thirty (30) days of the date on which taxes become due and payable, and unless the tax levied on the valuation appealed or such portion of the tax as is due and payable, has been paid. The board shall have the authority to adopt rules and regulations as to the procedure in presenting, considering and disposing of appeals and may hold public hearings, administer oaths and receive testimony and exhibits. It shall have the power to change any assessment so appealed and reviewed, but only after the city assessor has been given an opportunity to appear before it or otherwise present the assessor's case. The taking of an appeal to the board, or any action thereon shall not be construed to in any way alter legal requirements relative to city council review of abatements or the right of a taxpayer to apply to a court of competent jurisdiction in accordance with state law for relief from the assessment as originally made by the city assessor.
Cross reference(s)-- Boards and commissions, Art. XI; general provisions for boards, authorities and commissions, § 1202.
815. Board of investment commissioners.
There shall be a board of investment commissioners consisting of the mayor, the chairperson of the committee in charge of budgetary matters of the city council, the finance director and the city treasurer, all ex officio, and three (3) additional members appointed by the mayor who shall not be officers or employees of the city. The appointed members of the board shall be selected on the basis of their knowledge of, and expertise in, investments and finance, and shall serve for a term of three (3) years. Of the three (3) members first appointed by the mayor, one shall serve a term of one year, one shall serve a term of two (2) years and one shall serve a term of three (3) years. The board shall have the control and management of all sinking funds established for the redemption of any bonds or notes issued by the city, or for the redemption of any bonds held by the city. The board shall hold any fire insurance fund, waterworks depreciation and extension fund, or any additional funds which the city council may by ordinance from time to time prescribe. It shall further be the responsibility of the board to direct the investment of all unencumbered and unappropriated funds of the city government, including but not limited to all bequests, devises and trusts, except as otherwise provided by the governing instrument.
Cross reference(s)-- Boards and commissions, Art. XI; general provisions for boards, authorities and commissions, § 1202.816. Internal auditor.
The city council by a majority of all its members shall appoint a city internal auditor who shall be a certified public accountant who shall have a minimum of five (5) years' experience in finance, operational auditing or equivalent training or experience. The city internal auditor shall have access to the books and records of all offices, departments and other agencies of the city, and it shall be the duty of all officers and employees thereof to supply such information and documents concerning the affairs of the city as the internal auditor may request.
(a) Powers and duties of the internal auditor. The powers and duties of the internal auditor shall be, without limitation, the following:
(1) To perform audits of all offices, departments and other agencies of the city, and additional audits as directed by the president of the city council or by resolution of the city council;
(2) To report the findings of such audits to the city council at least quarterly;
(3) To issue a report to the city council at least annually on all operations of the city;
(4) To submit such reports and financial data, information and statements to the city council as it may from time to time require;
(5) To perform such other duties as may be assigned by ordinance and perform other auditing services of an official nature as may be required by the city council.
(b) Scope of audits. Audits shall include, but shall not be limited to determining:
(1) Whether financial operations are properly conducted in accordance with standards for governmental accounting and generally accepted accounting controls;
(2) Whether the audited entity is operating within its budgetary limits;
(3) Whether the audited entity is in compliance with the state constitution, this Charter, city ordinances, and all other applicable laws and regulations;
(4) Whether the audited entity is managing and utilizing its resources in an economical and efficient manner;
(5) Whether the management information system, administrative procedures and organizational structure are adequate to insure the timeliness and reliability of management information;
(6) Whether the property of the city is properly accounted for and safeguarded from losses;
(7) Whether the objectives or benefits of the audited entity are being achieved.
817. Annual audit.
Not later than six (6) months after the close of each fiscal year the city council shall provide for an audit of the financial accounts of the city as provided for by state law. For the purpose of this audit the city council shall employ either the services of state auditors or the services of one or more certified public accountants, none of whom shall be officers or employees of the city government. If the city council fails to provide for such an audit, the failure shall be deemed a direct request for state auditors to conduct the audit. The annual audit shall be conducted in accordance with municipal accounting and reporting standards for Rhode Island Municipalities as promulgated by the state auditor general. The period covered by the audit shall be for one complete fiscal year. All officers of the city shall be required to extend such assistance and make available such records as the accountant or accountants may request.
| |
