ARTICLE VII. - DEPARTMENT OF FINANCE

701. - Organization.#

There shall be a department of finance, the head of which shall be the director of finance, appointed by the council upon recommendation of the town manager. Further organization of this department shall be as stated in this Charter and by ordinances enacted by the town council, to the end that the essential processes in the finances of the town, namely control and accounts, purchasing, assessment of property, collection of taxes, and other revenues and payments, may be properly administered. Editor's note— This section was amended by Question 1 approved at the February 8, 1994, Special Election.

702. - Qualifications.#

The director of finance shall be a person who holds at least a bachelor's degree from an accredited college or university in accounting, finance, business administration, or economics and who has had no less than three (3) years' experience as a comptroller, controller, accountant, auditor, or a position involving similar responsibilities and requiring similar skills in a private or public organization.

703. - 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 administration of trust funds, and such other duties as shall be required by this Charter, by ordinance, or by state law.

704. - Departmental offices.#

Within the department of finance there may be established such other offices or agencies as the town council may determine, upon the recommendation of the town manager, and placed 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. Editor's note— This section was amended by Question 1 approved at the February 8, 1994, Special Election.

705. - Director of finance; duties and powers.#

The director of finance shall: (1)

Cooperate with the town manager in compiling the expenditures and revenue estimates for the budget;

(2)

Collect and receive all taxes and special assessments for the collection of which the town is responsible. He or she shall have all the powers[,] rights and duties prescribed under the general laws for tax collectors;

(3)

Receive all license fees, rents, funds, money receivable by the town from the state and/or the federal government and from the court, and from any department, office, and agency of the town, except as otherwise provided in this Charter;

(4)

Have custody of all public funds belonging to or under the control of the town or any department, office, and agency of the town government, including the school department, and deposit all funds coming into his hands in such depositories as may be designated by resolution of the town council; or, if no such resolution be [is] adopted by the town council, in such depositories as he may choose, subject to the requirements of law as to surety and the payment of interest on deposits, but all such interest shall be the property of the town and shall be accounted from and credited to the proper accounts;

(5)

Have custody of all investments and invested funds of the town or in the possession of the town in a fiduciary capacity, and have the safekeeping of all bonds and notes of the town and the receipts and delivery of town bonds and notes for transfer, registration or exchange;

(6)

Exercise control over all expenditures by pre-auditing all bills, invoices, payrolls, or other evidences [evidence] of claims or charges against the town, and see that budget appropriations are not exceeded by disbursements in any department, office, or agency of the town, including the school department;

(7)

Pay out the funds by check; such payments to be made only after compliance with provisions of [subsection] (6) [of this section] above;

(8)

Establish and maintain an accounting system for the town government and all departments, offices, and agencies thereof, including the school department, in accordance with the requirements set by the state; and shall cause reports to be prepared for the town council monthly or at such more frequent intervals as the council may ordain, showing the obligations against and the unencumbered balances in the account of each spending agency of the town government, including the school department;

(9)

Prescribe uniform forms of receipts, vouchers, bills, and claims to be used by all departments, offices, and agencies of the town, excluding the school department;

(10)

Prepare a monthly statement of all receipts and disbursements in sufficient detail to show the financial condition of the town for submission to the town manager and the town council, it being the duty of the department of finance to make sufficient copies for all departments of the town government and file a copy with the town clerk which is made a public record;

(11)

Prepare as soon as possible within a ninety-day period and at 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 taxpayers of the town, and also prepare a tax book following each reevaluation;

(12)

Perform the work of buying for the town pursuant to rules and regulations established by ordinance according to which the finance director, or an officer appointed or designated by him or her, shall purchase or contract for all supplies, materials, and equipment required by any department, office, or agency of the town; establish and enforce specifications with respect to supplies, materials, and equipment; supervise 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 departments, offices, and agencies; transfer to or between departments, offices and agencies surplus, obsolete, and unused supplies, materials, and equipment, and, subject to the approval of the town council, dispose of any such, by sale if possible,[.] [W]whenever any department, office, or agency of the town government, excluding [the] school department, shall purchase or contract for any supplies, materials, equipment, or contractual services independently and contrary to the provisions of this Charter or the rules and regulations made hereunder, such order or contract shall be voidable by the town council.

Editor's note— Subsections (1), (10) and (11) of this section were amended by Question 1 approved at the February 8, 1994, Special Election.

706. - Competitive bidding.#

It shall be the responsibility of all officials and employees of the town who are involved in the procurement of any supplies, equipment, or services with town funds to ensure that the best quality at the lowest possible price is obtained. The following requirements and procedures shall govern purchase or procurement: (1)

Except in the case of contracts for consultants retained to perform services not able to be performed by any town employee, all purchases of or contracts for supplies, materials, equipment, or work to be performed in excess of the minimum dollar amount set pursuant to the provisions of this subsection shall be made only after the preparation of written specifications and solicitation of competitive bids following public notice, under such rules and regulations as the council may prescribe by resolution.

Editor's note— Approved by local question 3 at the November 5, 2024 General Election.

(2)

All purchases in excess of four hundred dollars ($400.00) but which shall not exceed the minimum dollar amount set pursuant to subsection (1) of this section shall be made only after telephone bids have been solicited. A memorandum shall be prepared and kept on file for public inspection in the office of the finance director in the case of each purchase, listing the vendors contacted, the bids received, the award made, and the reasons for said award.

(3)

Purchases made or contracts awarded pursuant to subsection (1) of this section shall be to the lowest responsible bidder, except that the purchasing authority may be directed by the council to reject any or all bids and re-solicit bids pursuant to subsection (2) of this section, and showing [show] the total monies expended or obligated during the quarter for all such purchases and the department or agency responsible for each purchase.

(4)

A performance bond shall be required of successful bidders in such amount, with surety, and in such cases or classes of cases as the council shall specify. No transaction which is essentially a unit shall be divided into a series of orders for the purpose of circumventing the requirements of this section for competitive bidding. Bids, specifications, and all other factors being equal, preference shall be given to the bidder whose residence or whose place of business is in the Town of West Warwick.

(5)

In the event of an emergency where the adherence to the requirements and procedures prescribed in this section would cause substantial damage or might result in irreparable damage, purchases may be made without complying therewith. The head of any department or agency may make any emergency purchases deemed necessary, but only after obtaining the approval of the town manager if available, and if the town manager shall not be available, their first obtaining the approval of the finance director. A record shall be kept of all such emergency purchases, which shall be available for public inspection in the office of the finance director.

(6)

The town will have the authority to enter into purchasing agreements with the State of Rhode Island and other municipalities that would specifically benefit the Town of West Warwick through the purchase of quantities at lower per-unit prices.

Editor's note— Subsection (5) of this section was amended by Question 1 approved at the February 8, 1994, Special Election.