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Section 5.01 - Function#
The function of the department shall be the supervision and direction of all matters pertaining to the financial operation of the Town of Warren 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, ordinance, or by State law.
Section 5.02 - Town Treasurer/Tax Collector#
There shall be a Department of Finance, the director of which shall be the Town Treasurer/Tax Collector, who shall be hired by the Town Manager.
Section 5.03 - Qualifications#
The Town Treasurer/Tax Collector shall have at least a Bachelor's degree from an accredited four-year college or university and knowledge of, and experience in, municipal accounting, finance, taxation, data processing, budgeting and financial control.
Section 5.04 - Duties#
The Treasurer/Tax Collector shall have all powers and duties prescribed by the General Laws of the State of Rhode Island. (a)
In their capacity as Treasurer, the Town Treasurer/Tax Collector shall:
(1)
Pre-audit all bills, invoices, payrolls or other evidence of claims or charges against the Town of Warren, and see that budget appropriations are not exceeded by any disbursements in any department, office, commission, committee, council, board, agency, or authority of the Town of Warren. Should any expenditure exceed budget, the Town Manager and the Town Council shall be notified prior to payment of any invoices. Over-expenditures shall not be incurred without the approval of the Town Council;
(2)
Establish and maintain a unified accounting system for the Town of Warren with accounts, procedures, controls and forms to be used by all departments, offices, commissions, committees, councils, boards, agencies and authorities of the Town of Warren that are subject to this Charter, and ensure accurate and transparent documentation of the amounts of all appropriations, the amounts paid from each, the person or entity to whom and the purpose for which the payments were made, the unpaid obligations against each appropriation, and the encumbered balance;
(3)
Prepare a monthly statement of all receipts and disbursements, in sufficient detail to show the financial condition of the Town of Warren, for submission to the Town Manager, the Town Council, and the Department Heads prior to the monthly Town council meeting;
(4)
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 Town Manager, the Town Council and the electors of the Town of Warren. A copy thereof shall be filed in the Town Clerk's office and shall become a public record;
(5)
Cooperate with the Town Manager and the Town Council in compiling the expenditure and revenue estimates for the budget;
(6)
Receive all license fees, rents, funds, money receivable by the Town of Warren from the State or Federal Government, the courts, and any department, office, commission, committee, council, board, agency, or authority of the Town of Warren except as provided by law;
(7)
Have custody of all public funds belonging to or under the control of the Town of Warren or of any department, office, commission, committee, council, board, agency or authority of the Town of Warren including the School District; and deposit all funds coming into their hands in such depositories as may be designated by the Town Council; or, if no such designation shall be made, in such depositories as they 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 of Warren and shall be accounted for and credited to the proper accounts;
(8)
Have custody of all investments and invested funds of the Town of Warren or in the possession of the Town of Warren in a fiduciary capacity;
(9)
Pay out funds by check, such payments being made only after proper review by and signature of department head, board chairperson, etc. and authorization by Town Manager;
(10)
To participate with the Grant Administrator in preparation of all grant financial reports.
(b)
In their capacity as Tax Collector, the Town of Warren Treasurer/Tax Collector shall collect all taxes and special assessments for the collection of which the Town of Warren is responsible.
Section 5.05 - Receipt of Funds#
All monies from taxes, licenses, fees, rents, donations, fines or any receivables accruing to the Town of Warren shall be forwarded to the Treasurer's office on a timely basis to be deposited in the General Fund. Donations and grant monies given for special projects shall be kept in separate accounts. There shall be a single system of transaction receipts for all departments, offices, commissions, committees, councils, boards, agencies, agents and authorities of the Town of Warren.
Section 5.06 - Disbursement of Funds#
There shall be four (4) persons authorized to sign checks. The primary signature on expenditures below Five Thousand Dollars ($5,000.00) shall be that of the Treasurer/Tax Collector. For expenditures equal to or over Five Thousand Dollars ($5,000.00), two (2) signatures shall be required. Any two of the following four (4) are authorized to sign jointly: 1) Treasurer/Tax Collector, 2) Town Manager, 3) President of the Town Council, and 4) Town Clerk. No funds shall be disbursed, either by check or by any other means, for expenditures equal to or over Five Thousand Dollars ($5,000.00) without the written authorization of any two of the following three individuals: the Town Manager, the Treasurer/Tax Collector and/or the Town Council President.