There shall be a department of finance, the
head of which shall be the director of finance, who may be the mayor,
or a person appointed by him to serve at his pleasure. 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.
The director of finance shall be the town treasurer,
the tax collector and the town auditor and, subject to the provisions
of this Charter and of ordinances enacted by the town council, he
is hereby vested with and shall have and exercise all the powers and
duties now and hereafter vested by law in town treasurers, in tax
collectors and in town auditors, and he shall have and exercise all
the powers and duties vested by this Charter in the office of director
of finance and in the department of finance or that may be vested
thereafter in said office of director of finance and said department
of finance by resolution, ordinance or law and he shall have charge
of the administration of the financial affairs of the town.
The director of finance shall have knowledge
of municipal accounting and taxation and shall have had experience
in budgeting and financial control.
The director of finance shall receive such compensation
as may be set by ordinance passed by the town council, unless the
duties of said office shall be performed by the mayor.
The director of finance shall:
(1)
Cooperate with the mayor 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 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 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 for 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
receipt and delivery of town bonds and notes for transfer, registration
or exchange;
(6)
Exercise control over all expenditures by preauditing
all bills, invoices, payrolls or other evidences 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 being made
only after compliance with provisions of (6) above; and authorized
by the town council;
(8)
Prescribe and maintain an accounting system for the
town government, and adopt and require standard accounting procedure
for all departments, offices and agencies of the town, including the
school department, which accounts shall include the amounts of all
appropriations, and the amounts paid from each, and show in reasonable
detail the persons to whom and the purposes for which the payments
were made, the unpaid obligations against each and the unencumbered
balances and require reports of receipts and disbursements from each
receiving and spending agency of the town government including the
school department, to be made monthly or at such more frequent intervals
as the town council may ordain;
(9)
Prescribe uniform forms of receipts, vouchers, bills
and claims to be used by all departments, offices and agencies of
the town, including 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 mayor 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 and as of the end of each
fiscal year, a complete financial statement and report, in accordance
with state law, for submission to the mayor, the town council and
the taxpayers of the town, and also prepare a tax book for the town;
(12)
Perform the work of buying for the town pursuant to
rules and regulations established by ordinances according to which
he, or an officer appointed or designated by him, shall purchase or
contract for all supplies, materials and equipment required by any
department, office or agency of the town; established 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 department, office and agency; 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.
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Whenever any department, office or agency of
the town government 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.
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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 insure 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 regulation
as the council may prescribe by ordinance. Said minimum dollar amount
shall be set at the beginning of each town fiscal year to equal one
one hundredth of one percent (.01%) of the total amount appropriated
by the council for that ensuing fiscal year.
(2)
All purchases in excess of four hundred dollars 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 contracted, 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 (1) of this section in the appropriate manner as prescribed above. The finance director shall cause quarterly reports to be prepared and submitted to the council and to the mayor, listing all purchases made in the amount of four hundred dollars or less together with all purchases made pursuant to subsection (2) of this section, and showing 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 Johnston.
(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 mayor if available, and if the
mayor shall not be available, then 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. (Res. #72, 9-13-1982; G.E. 11-2-1982)
The mayor may at any time authorize the transfer
of any unencumbered appropriation balance or portion thereof from
one classification of expenditure to another within the same department,
office of agency or board or commission; provided, that the existence
of the balance proposed to be transferred is certified in writing
by the director of finance. At the request of the mayor but only within
the last three months of the fiscal year the town council may by ordinance
transfer any portion of an unencumbered appropriation balance certified
in writing by the director of finance from one department, office
or agency or board or commission to another except that no such transfer
shall be made from the appropriation of the school department.
(1)
Organization. There shall be within the department
of finance the office of tax assessor. The tax assessor shall be appointed
by the mayor for a term of two years concurrent with that of the town
council. The tax assessor shall be a qualified elector of the town
and shall hold no other paid public office or employment in the service
of the town of Johnston or of the state or federal government, except
that of notary public, justice of the peace, auctioneer, call or volunteer
fireman or member of the national guard or armed forces reserve. If
the tax assessor ceases to have said qualifications or neglect to
perform the duties of his office properly, he may be removed by the
mayor with the approval of the town council and another person shall
then be selected to fill out the unexpired term.
(2)
Powers and duties. The tax assessor shall have power
and shall be required:
(a)
To supervise and to be responsible for the fixing
of an assessed valuation for purposes of taxation upon all real estate
and all taxable personal property.
(b)
To apply to or apportion upon the assessed valuation
of real estate and personal property the amount of tax ordered to
be levied or imposed thereon.
(c)
To make and prepare all regular and special assessment
rolls and tax roll for the town in the manner provided by law.
(d)
To establish a uniform and equitable system for assessing
all classes and kinds of property.
(e)
To prepare tax maps and land value maps.
(f)
To give such notices of assessment and taxes and to
perform such other duties as may be required by law and ordinance.
(g)
Subject to the approval of the director of finance,
to employ from time to time within the limits of available appropriations
such clerical assistants and such technical consultants as may be
necessary.
(h)
To cooperate with the board of canvassers and registration
in the preparation of the lists of electors.
(3)
Compensation. The tax assessor shall receive such
compensation as may be fixed from time to time by the town council
by ordinance.
(1)
There shall be a board of assessment review which
shall consist of three members appointed by the town council. The
members first appointed shall serve for terms of two, four and six
years respectively, and thereafter one member shall be appointed in
each second year for a term of six years. The town council shall make
its appointments to the board each time within one month after the
members of the town council assume office and shall fill vacancies
that may occur on said board with delay.
(2)
The town council shall provide by ordinance for the
organization and procedure of the board of assessment review and for
the manner of receiving, considering, and disposing of appeals; provided,
that the procedure before the board shall be informal and of a nature
calculated to effect justice in as simple a manner as possible, and
provided that the requirements stated in (3) following, are observed.
(3)
The board of assessment review shall hear and consider
the appeals of any property owner concerning the amount of his assessed
valuation as determined by the tax assessor. The assessor shall attend
all hearings of the board in order to explain his valuation, but shall
have no vote. The board shall keep an accurate record of its proceedings
which shall be available for public inspection. The Board shall meet
on the first business day after the expiration of twenty (20) days
subsequent to the date on which taxes become due and payable, and
at such times thereafter as may be necessary to hear appeals. No appeal
shall be considered unless it is made in writing and is received by
the Board not later than three months from the date the tax becomes
due and payable. No appeal shall be considered by the Board unless
the tax levied on the valuation appealed or such portion of the tax
as is due and payable, has been paid under protest. If it shall appear
that the valuation of any property has been incorrectly or inequitably
assessed, the Board shall have power to change the assessment, and
shall determine the correct valuation of such property. It shall be
the duty of the Director of Finance to make payment of any refund
that may be due to the property owner.
(4)
The taking of an appeal to the Board of Assessment
Review, or any action thereon shall not be construed to limit or restrict
the right of any taxpayer to apply to a court of competent jurisdiction
for relief from any assessed valuation or tax originally determined
by the tax assessor or subsequently by the Board of Assessment Review.
Whatever action, if any, by the town government,
may be necessary and appropriate to give effect to the authorization
by the general assembly to the Town of Johnston to borrow money shall
conform with the following stipulations:
(1)
Emergency notes. In the absence of unappropriated
available revenues to meet emergency appropriations, the town council
may by ordinance authorize the issuance of notes, each of which shall
be designated "emergency note" and may be renewed.
(2)
Tax anticipation notes. In any fiscal year in anticipation
of the collection of the property tax for such year, the town council
may by ordinances authorize the borrowing of money by the issuance
of negotiable notes of the town, each of which shall be designated
"tax anticipation note for the year ending (fiscal date)." The amount
of the tax anticipation notes issued in any fiscal year shall not
exceed eighty per centum of the amount of the anticipated property
tax to be collected during the corresponding fiscal year for the town
purposes. All tax anticipation notes issued by the town shall mature
and be paid prior to the end of the fiscal year in which they were
issued.
(3)
Special revenue notes. In any fiscal year, in anticipation
of the collection or receipt of revenues other than the property tax
of that fiscal year, the town council may by ordinance authorize the
borrowing of money by the issuance of negotiable notes of the town,
each of which shall be designated "special revenue note for the year
ending (fiscal date)." Such notes may be renewed, but all such notes,
together with the renewals shall mature and be paid not later than
sixty days after receipt of such special revenues for which the original
notes shall have been issued.
(4)
Bond anticipation notes. In anticipation of the issuance
of bonds approved pursuant to this article hereinafter, the town council
may by ordinance authorize the issuance of negotiable notes. Each
such note shall be designated "bond anticipation note" and may be
renewed; providing however, that all notes issued shall be paid not
later than sixty days after the issuance of all bonds to be issued.
(5)
Demand notes prohibited. No notes shall be made payable
on demand, but any note may be made subject to redemption prior to
maturity on such notice and at such time as may be stated in the note.
(6)
Notes to be sold at not less than par. All notes issued
pursuant to this article may be sold at not less than par and accrued
interest.
(7)
Borrowing by issuance of bonds. The borrowing by issuance
of bonds shall be as provided by state law.
(8)
Obligation of the town. The power and obligation of
the town to pay any and all notes hereafter issued by it pursuant
to this Charter shall be unlimited and the town shall levy ad valorem
taxes subject to statute upon all the taxable property within the
town for the payment of such notes and interest thereon. The faith
and credit of the town is hereby pledged for the payment of the principal
of and the interest on all notes of the town hereafter issued pursuant
to this Charter, whether or not such pledge be stated in the notes.
