The text
CHAPTER 1. - GENERAL PROVISIONS#
Sec. 6-1-1. - Finance Director.#
a.
Title and qualifications—There shall be a department of finance, the head of which shall be the finance director, who shall be appointed by the town manager and qualified by education and/or experience. The finance director shall be the town treasurer.
b.
Powers and duties—The responsibilities of the finance director shall include, but are not limited to, keeping of financial records and the supervision and direction of all investments and other matters pertaining to the financial operation of the town, to include accounting and budgeting, control of expenditures, and assessment and collection of taxes. The finance director shall perform his/her duties in accordance with generally accepted municipal accounting principles. Other duties of the finance director may be defined by job description and prescribed by ordinance by the town council.
(Amd. of 11-6-2012(11))
Editor's note— At the direction of the town, section 6-1-1 was reorganized and divided into subsections.
Sec. 6-1-2. - Transmission of fees.#
All fees received by virtue of the provisions of any state law or town ordinance by any employee shall belong to the town and shall be paid to the finance department within seventy-two (72) hours of receipt of same.
CHAPTER 2. - FINANCIAL PROVISIONS#
Sec. 6-2-1. - Fiscal year.#
The fiscal year shall begin on the first day of July and shall end on the thirtieth day of June each year unless otherwise provided by ordinance. Such fiscal year shall also constitute the budget and the accounting year.
Sec. 6-2-2. - The budget.#
The budget shall provide a complete financial plan of all town funds and activities for the ensuing fiscal year and, except as required by law or this Charter, shall be in such form as the town manager deems desirable or the town council may require. The budget shall begin with a clear general summary of its contents; shall show in detail all estimated income, indicating the proposed property tax levy, and all proposed expenditures, including debt service, for the ensuing fiscal year; and shall be so arranged as to show comparative figures for estimated income and expenditures of the current fiscal year and actual income and expenditures of the preceding fiscal year. It shall indicate in separate sections: a.
The proposed goals and objectives and expenditures for current operations during the ensuing fiscal year, detailed for each fund by organization unit, and program, purpose or activity, and the method of financing such expenditures;
b.
Proposed capital expenditures during the ensuing fiscal year, detailed for each fund by organization unit when practicable, and the proposed method of financing each such capital expenditure; and
c.
The anticipated income and expense for the ensuing year for each utility or other enterprise fund operated by the town.
For any fund, the total of proposed expenditures shall not exceed the total of estimated income plus carried forward fund balance, exclusive of reserves.
Sec. 6-2-3. - Preparation of the budget.#
The budget shall be prepared under the direction of the town manager. The proposed budget accompanied by a statement from the town manager shall be presented to the council and made available to the general public at least forty-five (45) days prior to the commencement of the next ensuing fiscal year. The council may request the manager to explain his estimates and recommendations. The council shall hold two (2) or more public hearings on the entire budget and shall enact the budget ordinances before the start of the new fiscal year.
Sec. 6-2-4. - Capital improvement plan.#
a.
Submission to Town Council. The town manager shall prepare and submit to the town council a six-year capital improvement plan no later than March 1 of the current fiscal year.
b.
Contents. The capital improvement plan shall include:
1.
A clear general summary of its contents;
2.
A list of all capital improvements and other capital expenditures which are proposed to be undertaken during the six fiscal years next ensuing, with appropriate supporting information as to the necessity for each;
3.
Cost estimates and recommended time schedules for each improvement or other capital expenditure;
4.
Method of financing, upon which each capital expenditure is to be reliant; and
5.
The estimated annual cost of operating and maintaining the facilities to be constructed or acquired.
The above shall be revised and extended each year with regard to new capital improvements and capital improvements still pending or in process of construction or acquisition.
Sec. 6-2-5. - Town council action on capital improvement plan.#
The town council by resolution shall adopt the capital improvement plan with or without amendment after a public hearing and on or before July 1.
Sec. 6-2-6. - Budget control.#
The town manager shall authorize all expenditures for the departments, offices and agencies, to be made from the appropriations on the basis of approved allotments, and not otherwise. An approved allotment may be revised however during the budget year. If, at any time during the first three (3) quarters of the budget year but ordinarily at the end of the quarterly period, the town manager shall ascertain that the remaining unexpended balance of appropriations for the year will be insufficient to cover the proposed work programs, he/she shall reconsider the work programs, and all allotments of the several departments, offices and agencies and revise the allotments, other than the allotments of the school department, so as to forestall the making of expenditures in excess of appropriations, provided, however, that the revision is within departments, offices and agencies. The town council during the last quarter of the budget year may revise allotments between departments, offices and agencies other than the allotment of the school department. If, at any time during the budget year, the town manager shall ascertain that the remaining unexpended balance of appropriations of the school department for the year will be insufficient to cover proposed work programs for the school department, he/she shall advise the school department to reconsider its work program and allotment and to revise its allotment so as to forestall the making by it of expenditures in excess of annual appropriations.
Sec. 6-2-7. - Annual audit.#
In each year the town council shall arrange for an annual independent audit of the books, accounts and other evidences of financial transactions of the town. Such audit to be conducted either by state auditors or by a certified public accountant. A copy of the audit report shall be filed with the town clerk and shall be a public record.
Sec. 6-2-8. - Debt limitation without referendum.#
No bonded indebtedness may be incurred pledging the credit of the Town in excess of one and one-half (1.5) percent of the current adopted budget in any one (1) fiscal year unless submitted to a vote of the qualified electors at either a general or special election and being then approved by a majority of the votes cast at said election.
CHAPTER 3. - TAX COLLECTOR AND TAX ASSESSOR#
Footnotes:
--- (6) --- Editor's note— At the direction of the town, the title of Chapter 3 was amended to read as set out herein.
State Law reference— Assessments, G.L. 1956, § 44-5-1 et seq.
Sec. 6-3-1. - Tax collector.#
a.
Title. The finance department shall include a tax collector who shall be appointed by the town manager. The finance director may serve as the tax collector.
b.
Powers and duties. The tax collector shall collect 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 under the general laws of the State of Rhode Island.
c.
Qualifications. The tax collector shall be qualified for appointment by education and/or experience.
Editor's note— At the direction of the town, section 6-3-1 was reorganized and divided into subsections.
Sec. 6-3-2. - Tax assessor.#
a.
Title. The finance department shall include a tax assessor who shall be appointed by the town manager. The finance director may serve as tax assessor.
b.
Powers and duties. The assessor shall be responsible for the fixing of an assessed valuation for purposes of taxation on all taxable real estate and personal property and for the preparation of an assessment roll and a tax roll for the town in the manner provided by law.
c.
Qualifications. The tax assessor shall be qualified for appointment by education and/or experience.
(Amd. of 11-6-2012(11))
Editor's note— At the direction of the town, former § 6-4-1 was renumbered as § 6-3-2 and was reorganized and divided into subsections.
CHAPTER 4. - PURCHASING#
Footnotes:
--- (7) --- Editor's note— An amendment of 11-6-2012(4), repealed §§ 6-4-2—6-4-6, which pertained to the board of assessment review; appointment; vacancies, duties, correction in assessment, procedure and right of appeal and derived from the referendum of November 3, 1998. The user's attention is directed to § 10-2-2 for similar provisions. Subsequently, at the direction of the town, the provisions of former Chapter 5, §§ 6-5-1—6-5-4 were renumbered as a new Chapter 4, §§ 6-4-1—6-4-4.
State Law reference— Award of municipal contracts, G.L. 1956, § 45-55-1 et seq.
Sec. 6-4-1. - Purchasing agent.#
a.
Title—The finance department may include a purchasing agent. The finance director may serve as the purchasing agent.
b.
Powers and duties—The responsibilities of the purchasing agent shall include, but are not limited to, the administration of central purchasing of equipment and supplies as required by the town; the supervision of all inventory; the establishment of procedures to monitor all inventory; the transfer of items between offices, departments or agencies, of equipment and supplies; and the authority to sell any surplus or obsolete supplies and equipment subject to the approval of the town manager and council. Other duties of the purchasing agent may be defined by job description and prescribed by ordinance by the town council.
c.
Qualifications—The purchasing agent shall be qualified for appointment by education and/or experience and shall be appointed by the town manager.
(Amd. of 11-6-2012(9); Amd. of 11-6-2012(11))
Editor's note— At the direction of the town, section 6-4-1 was reorganized and divided into subsections. Former § 6-5-1. See editor's note at Article 6, Chapter 5.
Sec. 6-4-2. - Central purchasing.#
Any purchase of or contract for supplies, materials, equipment and services or contract for any town improvement, required by any department, office or agency of the town, shall be purchased centrally by the purchasing agent in such manner and under such procedures as may be prescribed by council ordinance or state law. Editor's note— Former § 6-5-2. See editor's note at Article 6, Chapter 5.
Sec. 6-4-3. - Competitive bidding.#
Competitive bidding shall be conducted in the following manner: a.
Any purchase or contract shall be awarded under such rules and regulations as the council shall prescribe by ordinance.
b.
All purchases and contracts which involve an expenditure which meet the minimum dollar amount set by state law for a sealed bid process shall be made or let, after such public notice and competition as shall be described by ordinance and shall be awarded to the lowest responsible bidder, provided the council or school committee shall have the right to reject any and all bids and to direct the purchasing agent to solicit new bids.
c.
The award of any purchase or contract of twenty thousand dollars ($20,000.00) or more, shall be subject to the approval of the council or school committee.
d.
The award of any sale or lease shall be subject to council approval and shall be awarded to the lowest responsible bidder, provided the council shall have the right to reject any and all bids and to direct the purchasing agent to solicit new bids.
e.
Unless otherwise provided by State law, record of all bids and quotations showing the names of the bidders and amounts of bids and indicating in each case the successful bidder, together with the originals of all sealed bids and other documents pertaining to the award of purchases or contracts shall be open to public inspection for three (3) years following such award.
f.
In the event of a public emergency, the purchase and contracts may be made without public notice and competitive bidding, provided the council or school committee clearly states the particulars of the emergency and/or prospective disadvantages to the town, and upon the majority vote of all council or school committee members.
g.
No transaction which is essentially a unit shall be divided for the purpose of evading the intent of this section.
h.
The council or, school committee may exempt contracts for professional services from the requirements of competitive bidding.
(Amd. of 11-6-2012(11))
Editor's note— At the direction of the town, the dollar amount in subsection c above was changed from "two thousand five hundred dollars". Former § 6-5-3. See editor's note at Article 6, Chapter 5.
Sec. 6-4-4. - Requisitions.#
All purchases made and contracts executed by the purchasing agent shall be pursuant to a written requisition from the authorized person or persons in the office, department or agency whose appropriation will be charged. Editor's note— Former § 6-5-4. See editor's note at Article 6, Chapter 5.
CHAPTER 5. - RESERVED#
Footnotes:
--- (8) --- Editor's note— At the direction of the town, Chapter 5, §§ 6-5-1—6-5-4, was renumbered as Chapter 4, §§ 6-4-1—6-4-4.