ARTICLE VIII. - DEPARTMENT OF FINANCE

Section 8.01. - Director.#

There shall be a Department of Finance, the head of which shall be the Director of Finance. The Director of Finance shall be the Manager, or someone appointed by him/her, with the approval of the Town Council. The duties of the Director of Finance shall include: (A)

Pre-audit of all bills, invoices, payrolls or other evidence of claims or charges against the Town, and see that budget appropriations are not exceeded by any disbursements in any department, commission, office or agency of the Town, including the School Department.

(B)

Prescribe and maintain an accounting system for the Town and adopt and require standard accounting procedures for all departments, commissions, offices and agencies of the Town, including the School Department, which accounts shall include the amounts of all appropriations and the amounts paid from each, and show in reasonable detail the person to whom and the purpose for which the payments were made, the unpaid obligations against each appropriation, and the unencumbered balance.

(C)

Prepare a monthly statement of all receipts and disbursements, in sufficient detail to show the financial condition of the Town, for submission to the Manager and the Town Council.

(D)

Prepare as soon as possible after, and as of, the end of each fiscal year, a complete financial statement and report, in accordance with State law, for submission to the Manager, the Town Council, and the electors of the Town. A copy thereof shall be filed in the Town Clerk's office and shall become a public record.

Section 8.02. - Qualifications.#

The Director of Finance shall have a minimum of a bachelor's degree from an accredited four-year college and knowledge of and experience in municipal accounting, finance, taxation, data processing, budgeting and financial control.

Section 8.03. - Functions.#

The function of the Department shall be the supervision and direction of all matters pertaining to the financial operation of the Town including, but not limited to, accounting and budgeting, control of expenditures, assessment and collection of taxes and other administration of trust funds, and such other duties as shall be required by this Charter, by ordinance or by State law.

Section 8.04. - Departmental Offices.#

Within the Department of Finance there shall be the office of Town Treasurer, Tax Assessor, Tax Collector, Purchasing Agent, Board of Assessment Review, Town Auditor, and such other office or agency as the Town Council may establish and place under the jurisdiction of the Director of Finance. The Director of Finance shall have general supervision and control of the operation of all offices in the Department of Finance.

Section 8.05. - Town Treasurer.#

There shall be in the Department of Finance, a Town Treasurer who may be the Director of Finance, the Manager, or someone appointed by the Manager, with the approval of the Town Council. The Manager may appoint a Deputy Town Treasurer, if he/she shall deem such appointment necessary, with the approval of the Town Council, and such Deputy Town Treasurer shall have all the powers and perform the duties of the Town Treasurer.

Section 8.06. - Qualifications.#

The Town Treasurer shall have a minimum of an associate's degree from an accredited college and knowledge of municipal accounting or a related field and shall have had experience in budgeting and financial control.

(Election of 11-08-2022)

Section 8.07. - Bond.#

The Director of Finance, the Town Treasurer and the Deputy Town Treasurer, within fifteen (15) days of being sworn into office, shall give bond, or be covered by insurance in such sums and with such sureties as the Town Council shall prescribe for the faithful performance of their duties, the cost of such bond or insurance to be paid by the town.

Section 8.08. - Powers.#

The Town Treasurer is hereby vested and shall have and exercise all the powers and duties now and hereafter vested by law in town treasurers, and he/she shall have and exercise all the powers and duties vested by this Charter in the Town Treasurer or that may hereafter be vested in town treasurers by resolution, ordinance, or by State law.

Section 8.09. - Duties.#

The Town Treasurer shall: (A)

Cooperate with the Director of Finance, the Manager and the Town Council in compiling the expenditure and revenue estimates for the budget.

(B)

Receive all license fees, rents, funds, money receivable by the Town from the State or Federal government, the courts, and any department, commission, office or agency of the Town, including the School Department, except as otherwise provided by this Charter or by law.

(C)

Have custody of all public funds belonging to or under the control of the Town or of any department, commission, office or agency of the Town, including the School Department; and deposit all funds coming into his/her hands in such depositories as may be designated by the Town Council; or, if no such designation shall be made, in such depositories as he/she may choose as provided by the general laws of the State of Rhode Island; provided, however, that such depositories are insured or registered by an agency of the United States. All interest received on deposits shall be the property of the Town and shall be accounted for and credited to the proper accounts.

(D)

Have custody of all investments and invested funds of the Town or in the possession of the Town in a fiduciary capacity.

(E)

Pay out funds, such payments being made only after compliance with the provisions of Section 8.01, article (subsection) (a) and authorization of the Town Manager.

(F)

Prescribe uniform forms of receipts, vouchers, bills and claims to be used by all departments, commissions, offices and agencies of the Town, including the School Department.

(Elec. of 11-8-2016)

Section 8.10. - Special and Cemetery Funds.#

The Town Treasurer may have custody, control and responsibility for the operation of any funds accepted to provide perpetual care of cemetery lots, and any other funds which may, in the future, come into possession of the Town in a fiduciary capacity, with the approval of the Town Council in their capacity as trustee or otherwise.

Section 8.11. - Purchasing Agent.#

There shall be within the Department of Finance, a Purchasing Agent, who shall be the Manager, or someone appointed by him/her. The Manager may appoint the Director of Finance as Purchasing Agent.

Section 8.12. - Qualifications.#

The Purchasing Agent shall have knowledge of centralized purchasing procedures and shall have experience in preparing specifications for the various articles and services required by any department, commission, office or agency of the Town, including the School Department. This shall include the preparation of a request for bids on any such article or service through competitive bidding procedures as prescribed in Section 8.15.

Section 8.13. - Powers and Duties.#

The Purchasing Agent shall perform the work of buying for the Town pursuant to rules and regulations established by the Manager, with the approval of the Town Council. The Purchasing Agent, or an officer appointed by him/her, shall purchase or contract for all supplies, materials and the equipment required by any department, commission, office or agency of the Town, including the School Department, and establish and enforce specifications with respect to supplies, materials and equipment. The Purchasing Agent must adhere to the specifications submitted by the requesting department and cannot vary the specifications without the written approval of the requesting department. The Purchasing Agent shall also be responsible for the inspection of deliveries of supplies, materials and equipment to determine their quality, quantity and conformance with specifications; cause to be made and kept current, an inventory of all supplies, materials and equipment belonging to the Town; store, if necessary, and distribute all supplies, materials and equipment required by any department, commissions, offices or agencies, surplus obsolete and unused supplies, materials and equipment, and subject to the approval of the Town Council, dispose of any such property, by sale if possible.

Section 8.14. - Prohibition Against Independent Purchases.#

Whenever any department, commission, office or agency of the Town, shall purchase or contract for any supplies, materials or equipment, or contractual services, independently and contrary to the provisions of this Charter and rules and regulations made hereunder; such order or contract shall be voidable by the Town Council.

Section 8.15. - Competitive Bidding.#

All purchases shall be in conformance with the provisions of Chapter 55 of Title 45 of the Rhode Island General Laws and amendments thereof. Bids, specifications and all factors being equal, preference shall be given to the bidder whose place of business is located in the Town of Burrillville.

Section 8.16. - Tax Assessor.#

There shall be, within the Department of Finance, the Office of Tax Assessor. The Tax Assessor shall be appointed by the Manager, with the approval of the Town Council.

Section 8.17. - Qualifications.#

The Tax Assessor shall hold no other paid public town office or employment in the service of the Town of Burrillville. He/she shall hold the equivalent of a certificate as a residential appraiser or acquire such certificate within one (1) year of his/her appointment.

Section 8.18. - Powers and Duties.#

The Tax Assessor shall have and perform all the powers and duties which are now, or may hereafter be, vested in Tax Assessors of towns in the State of Rhode Island. The Tax Assessor shall: (A)

Supervise and be responsible for the fixing of an assessed valuation, for the purposes of taxation, upon all real estate, and upon all taxable personal property.

(B)

Apply to, or apportion upon, the assessed valuation of real estate and personal property the amount of tax ordered to be levied or imposed thereon.

(C)

Make and prepare all regular and special assessment rolls and tax rolls for the Town in the manner prescribed by law.

(D)

Establish a uniform and equitable system for assessing all classes and kinds of property.

(E)

Prepare tax maps, land value maps, and maintain a record of the ownership of real estate for tax purposes.

(F)

Give notices of assessments and taxes, and perform such other duties as may be required by law.

(G)

Subject to the approval of the Director of Finance, to employ from time to time, within the limits of available appropriations, such clerical assistants, and such technical consultants, as may be necessary.

(H)

Every ten (10) years, or at more frequent intervals if desirable, secure a complete revaluation of the real and personal property located within the Town.

Section 8.19. - Board of Assessment Review.#

There shall be within the Department of Finance, a Board of Assessment Review consisting of three (3) regular members and one (1) alternate member. The Board shall organize annually by electing a chairman, vice-chairman, and secretary.

Section 8.20. - Appointments and Terms.#

The regular members shall be appointed by the Town Council for terms of three (3) years. The alternate member shall be appointed by the Town Council for a term of one (1) year.

Section 8.21. - Organization.#

The Town Council shall provide for the organization and procedures of the Board of Assessment Review, and for the manner of receiving, considering and disposing of appeals.

Section 8.22. - Duties.#

The Board of Assessment Review shall hear and consider the appeal of any property owner concerning the amount of his/her assessed valuation as determined by the Tax Assessor. The Tax Assessor shall attend all hearings of the Board but shall have no vote. The Board shall keep an accurate record of all proceedings which shall be available for public inspection and shall provide certified copies of the approved minutes of all meetings to the Town Clerk in accordance with section 4.02 (E).

Section 8.23. - Correction of Assessment.#

If it shall appear that the valuation of any property has been incorrectly or inequitably assessed, the Board shall have authority to order a correction. Such determination shall be certified by the Board to the Assessor whose duty it shall be to make corrections in the valuation as the Board may determine. If the tax roll has been certified by the Assessor, he/she shall transmit the findings of the board to the Town Council, which shall cancel, in whole or in part, the tax based on such valuation in order to effect a correction.

Section 8.24. - Court Review.#

The taking of an appeal to the Board of Assessment Review, or any action thereon, shall not be construed to limit or restrict the right of any taxpayer to apply to a court of competent jurisdiction for relief from any assessed valuation or tax originally determined by the Tax Assessor, or subsequently by the Board of Assessment Review.

Section 8.25. - Tax Collector.#

There shall be, within the Department of Finance, a Tax Collector, who shall be the Manager or someone appointed by him/her. The Manager may appoint the Director of Finance or the Town Treasurer to serve as Tax Collector with the approval of the Town Council.

Section 8.26. - Powers and Duties.#

It shall be the duty of the Tax Collector to collect and receive all taxes and special assessments for the collection of which the Town is responsible. The Tax Collector shall have all the powers, rights and duties prescribed by the laws of the State for tax collectors. The Tax Collector shall periodically, at such times as the Town Council shall direct, transfer to the Town Treasurer all Town funds collected by him/her. The Tax Collector shall hold a tax sale at intervals and shall include all real estate, the taxes on which are in the third year of delinquency.

Section 8.27. - Bond.#

The Tax Collector, within fifteen (15) days of being sworn into office, shall give bond, or be covered by insurance in such sums and with such sureties as the Town Council shall prescribe, for the faithful performance of their duties, the cost of such bond or insurance to be paid by the town.

Section 8.28. - Reserved.#

Editor's note— An amendment adopted at referendum November 8, 2022, repealed former § 8.28 which pertained to the Division of Information Science, and derived from the original Charter.