[HISTORY: Adopted by the Town of Ridgefield 6-5-1974 as §§ 2-96 to 2-98 of the 1974 Code. Amendments noted where applicable.]
There is hereby created for the Town of Ridgefield the office of Controller, which office shall consist of the Controller and such assistants and employees as the Board of Selectmen may prescribe from time to time.
The Controller shall be appointed by the First Selectman, with the approval of the Board of Selectmen, for an indefinite term. The Controller may be removed from office by the Board of Selectmen for good cause and after proper hearing.
The Controller shall install, maintain, and supervise the general accounting system for all funds, departments, offices, boards, committees, commissions and agencies in conformity with the uniform system of accounts for Connecticut municipalities, or such other system as may be approved by the Board of Finance and the State Commissioner of Revenue Services; prescribe the form of accounts to be kept by each fund, department, office, board, committee, commission and agency of the Town; and maintain within the Controller's department separate accounts for each budget appropriation and encumber immediately with the amount of each purchase order, payroll, or contract to show the current status of each such account, including a record of amounts paid, encumbrances outstanding and the unencumbered balance remaining. Similar records shall be maintained for any and all supplemental appropriations made during the fiscal year. The status of all appropriations accounts so maintained shall be furnished quarterly to the Board of Finance or at other times as may be requested by said Board, but, in any event, the status of an appropriation account shall be furnished prior to the consideration by the Board of Finance of any supplemental appropriation requested. The Controller shall install and maintain a system of purchase requisition and purchase order control and audit before payment all bills, invoices, payrolls and other evidence of claims, demands or charges against the Town and shall determine before approving any such charge that it is proper and legal, that moneys have been appropriated for it and that an unencumbered balance is available.
The Controller shall maintain within his office a revenue accounting system showing in detail all revenues received together with the source thereof, including but not limited to tax collections for current and all back years, together with interest and penalties thereon, all interest received, or due to be received, from temporary investments or from other sources, federal revenue sharing funds received or anticipated, all revenues from the State of Connecticut for educational or other purposes with such purposes identified, and any other receipts from whatever sources as may be received or anticipated, provided that revenues actually received shall be separately stated from anticipated revenues. The revenue accounts shall be set up so as to present an accurate comparison of receipts as estimated prior to the commencement of a fiscal year with actual revenues received, and a summary of said revenue accounts shall be submitted quarterly, or at other times as may be requested, to the Board of Finance.
The Controller shall compile for the Board of Selectmen estimates for the budget and capital program and assist in the preparation of the annual budget document and recommend to the Board of Selectmen changes in department programs and departmental estimates of revenue and expenditures; submit monthly to the Board of Selectmen and the Board of Finance a financial statement showing the amount of each appropriation and any transfers, encumbrances and expenditures therefrom and such other fiscal data as may be prescribed by the Board of Selectmen and/or the Board of Finance; close the books of record promptly at the end of each fiscal year to facilitate the annual audit; and prepare for the Board of Selectmen and the Board of Finance at the end of each fiscal year a complete financial statement and report of the Town. He shall establish and supervise a system of fixed asset and material inventory accounting for each Town department or agency which, in his opinion, requires the same, and any and all such inventory accounts so established shall be currently maintained in the Controller's office in addition to similar accounts in the designated Town departments or agencies as may be directed to maintain the same. Such inventory accounts shall be reviewed periodically by the Controller with the designated department or agency head to ensure accuracy. The Controller shall administer the Town's insurance program and perform such other duties as may be prescribed from time to time by the Board of Selectmen or the Board of Finance.