There shall be a City auditor appointed in accordance with the
Charter.
He shall have charge of the accounts of the City and shall keep
a set of books showing in detail the revenues and expenditures of
the City. He shall examine all payrolls and bills or demands rendered
against the City and all orders or votes of the City Council for the
payment of money, shall see that they have been incurred with due
authority, that they are properly approved by a person authorized
thereto and that the clerical computations are correct. He shall see
that vouchers are prepared in proper form and that the same are duly
recorded and distributed to their proper account. If he approves of
a bill, payroll or demand, he shall endorse it with his certificate
of approval and shall cause an abstract of the same to be entered
in a book kept for that purpose and shall forward it to the treasurer
for payment. He shall from time to time audit the books and accounts
of all of the departments, commissions, boards and offices of the
City. He shall perform such other duties as the City Council by ordinance
may from time to time prescribe.
The City auditor shall not approve any payroll, bill or other
voucher covering an expenditure of money, unless such payroll, bill
or voucher shall be approved by the signature on such payroll, bill
or voucher of the head of the department or of the majority of the
board or commission having control of or incurring such expenditure.
[2-11-69]
Commencing at the first meeting of April of each year and each
month thereafter, the City auditor shall furnish the City Council
with a statement showing the condition of each account, giving amount
of appropriations, expenditures and unexpended balances under the
same.
[Ord. of 2-12-80]
The City auditor, using appropriate data provided by the City
treasurer, shall provide the City Council and the mayor with a monthly
statement showing the condition of all City revenues. This statement
shall detail property tax receipts, personal property tax receipts,
state receipts, and local estimated receipts by classification.
The office of assistant City auditor is hereby established.
He shall be appointed by the auditor, subject to confirmation by the
City Council, shall give bond for the faithful performance of the
duties of the office and shall hold office until his successor is
appointed and qualified.
The assistant auditor shall assist the auditor in the performance
of his duties and shall discharge the duties of the office when the
auditor is absent or unable to act or when there is a vacancy in that
office.
[1]
State Law reference: Assistant auditors, G.L., C. 41, § 49A.
