(Added by Charter Amendment 8-29-1978, § 2.[1])
There shall be a Department of Finance which shall be composed
of the Divisions of Accounting and Treasury, Purchasing, Tax Assessment,
and Tax Collection.
[1]
Editor's Note: Approved by the electorate at the general
election held 11-7-1978.
(Added by Charter Amendment 8-29-1978, § 3.[1])
A.
The Department of Finance shall be responsible for the administration
of the fiscal policies of the city and for keeping of accounts and
financial records of the city, for the assessment and collection of
taxes, special assessments and other revenues; for the custody and
disbursement of city funds and money; for the control over expenditures;
for the purchase of services and materials, including insurance; for
the preparation of the operating and capital budgets for submission
to the Mayor, Board of Estimate and Taxation, Common Council and other
authorities otherwise provided in this Charter for the adoption of
such budgets and for advising each of the said authorities when requested
as to fiscal matters.
B.
Accounts shall be kept by the Department of Finance showing the financial
transactions for all departments and agencies of the city. Forms for
such accounts shall be prepared by the Director of Finance. Financial
reports shall be prepared for each month and for each fiscal year
and for such other periods as may be required by the Mayor, Common
Council and Board of Estimate and Taxation, which reports shall be
submitted to the Common Council, Board of Estimate and Taxation and
the Mayor.
C.
The Department shall be governed by rules and regulations established
by ordinances now and hereafter to be enacted.
[1]
Editor's Note: Approved by the electorate at the general
election held 11-7-1978.
(Added by Charter Amendment 8-29-1978, § 4[1]; Charter Amendment 11-8-2005)
A.
The Mayor shall appoint and may remove at his discretion a Director
of Finance who, under the direction of the Mayor, shall have supervision
over the Department of Finance and shall be responsible for the administration
of the financial affairs of the City.
B.
The Director of Finance shall have experience in finance and possess
appropriate professional qualifications for the discharge of his or
her office.
C.
The Comptroller, Purchasing Agent, Tax Collector and Tax Assessor
shall report to the Director of Finance and shall be subject to his
or her control and direction, but the terms of said officers shall
be as otherwise provided in this Charter. The Director of Finance
shall give a bond in an amount to be determined by the Common Council
to the City conditioned against defalcation or malfeasance in office,
with a surety company as surety. The Director of Finance may transfer
temporarily any employee of a division of the Department of Finance
to another division thereof to meet seasonal or other temporary demands
for clerical and other assistance. He or she may designate from among
the heads of the four divisions above mentioned an Assistant Director
of Finance who, during his or her temporary incapacity or absence,
shall have all the powers and duties herein conferred or imposed upon
the Director of Finance, or in the event of his or her failure to
do so, the Mayor shall appoint an Assistant Director of Finance.
D.
Each board, commission, committee, officer and department of the
City and of the several taxing districts under whose control money
is expanded shall submit to the Director of Finance a true copy of
its proposed annual budget or any proposed changes or additions on
or before the 15th of January in each year, and the Director of Finance
shall submit to the Board of Estimate and Taxation at a meeting of
said Board to be held on the second Monday of February in each year
such proposed annual budget for the City, together with such criticisms
or recommendations as he may deem desirable. Insofar as the provisions
of § 1-289 of the Charter are in conflict with the authority
herein granted to the Director of Finance, they are repealed.
E.
The Director of Finance shall assume all the powers and duties of
the Comptroller under this Charter or any ordinance with respect to
the capital budget and capital projects program and under this Charter
with respect to the preparation of the operating budget.
F.
He or she shall, in addition, prepare for the Board of Estimate and
Taxation, the Common Council and the Mayor any special reports which
any of them may desire.
G.
The Director of Finance shall audit or cause to be audited such accounts
as he or she shall consider should be so audited and shall perform
those duties set forth in § 1-240D of the Charter, being
the former duties of the Auditor which are now performed by the Comptroller.
The Director of Finance shall quarterly and when required by the ordinances
of said City examine and audit the accounts of all appointed or elected
officers of said City, including like officers of the several taxing
districts, who are authorized to receive or disburse money belonging
to said City or said districts and shall compare the items of such
accounts with the vouchers therefor and shall report the result of
such examination to the Mayor, Common Council and Board of Estimate
and Taxation, and at the end of the current year, he or she shall
examine the yearly statement of accounts of all such City officers
and officers of the said taxing districts and report the result to
the Mayor, Council and Board of Estimate and Taxation, which report
shall be entered by the City Clerk upon the records of said City and
published in such manner as the Council may order.
[1]
Editor's Note: Approved by the electorate at the general
election held 11-7-1978.
A.
There shall be a Division of Accounting and Treasury headed by the
Comptroller, who shall be appointed for a term of four years. The
Mayor elected in November 1979, subject to confirmation by the City
Council, shall appoint a City Comptroller to hold office for a term
of four years beginning July 1, 1980, and until his or her successor
shall be duly appointed and shall have qualified. The salary of the
Comptroller shall be fixed by the Common Council. He or she shall
give a bond in an amount to be determined by the Common Council to
the city conditioned against defalcation or malfeasance in office,
with a surety company as surety. The Comptroller in office at the
time of the passage of this provision shall continue in office until
his successor shall be appointed and shall have qualified as provided
for herein. The Comptroller shall maintain and supervise the general
accounting system for all departments, offices, boards, commissions
and agencies of the city; he or she shall keep or cause to be kept
complete books of records and accounts showing the financial conditions
of the city and all financial transactions, including all districts
of the city but more especially those districts which are not under
the supervision of District Commissioners as provided in the Charter
of said city; he or she shall keep separate accounts for the appropriations
in the budget and the allotments thereof and shall encumber immediately
each appropriation and each allotment for the amount of any purchase
order, payroll or contract upon approval; he or she shall maintain
for each account a record of the amounts paid and remaining unpaid,
all encumbrances and unencumbered balances; he or she shall keep a
record of accounts payable by the city and accounts receivable by
the city; he or she shall prescribe and control receipts to be used
by all departments, offices, agencies and commissions of the city;
he or she shall audit before payment all bills, invoices, payroll
and other evidences of claims, demands or charges against the city
and approve them only if proper and legal and only if moneys have
been appropriated and an unspent and unencumbered balance is available;
he or she shall administer the payroll of the city; he or she shall,
subject to the control and supervision of the Director of Finance
as aforesaid, manage and invest the excess funds of the city and shall
administer the debt of the city; he or she shall certify as to the
availability of appropriated funds for the payment of every obligation
arising by reason of the proposed purchases or contracts of each department,
board or commission and officer of the city, and no purchase order
or contract shall be a valid obligation of the City of Norwalk unless
it shall bear such certification of the Comptroller, and he or she
shall refuse to approve any purchase order or contract when the available
appropriation for that purpose is exhausted or, in his or her opinion,
will be so depleted that there will remain insufficient funds for
the regular and ordinary expenditures of that appropriation. The Comptroller,
under the direction of the Director of Finance, shall supervise the
methods of accounting for all departments and offices of the city
and shall prescribe such methods of accounting and reporting as will
enable him to keep a true record of all financial acts of the city.
The Comptroller shall have the same relative powers and duties within
the City of Norwalk as the Town Treasurers under the general statutes
in their respective towns except as herein provided. (Added
by Charter Amendment 8-29-1978, § 5.[1])
[1]
Editor's Note: Approved by the electorate at the general election
held 11-7-1978.
B.
Office of City Comptroller. On and after September 1, 1931, the office
of City Auditor shall be abolished, and in lieu thereof there is created
the office of City Comptroller. (Sp. Laws 1931, No. 323, § 1.)
C.
Vested powers. All powers and duties vested in said City Auditor
by statute or by the Charter of the City of Norwalk shall be vested
in the City Comptroller. (Sp. Laws 1931, No. 323, § 2.)
D.
Former duties of Auditor which are now performed by Comptroller.
The Auditor shall quarterly and oftener when required by the ordinances
of said city examine and audit the accounts of all appointed or elected
officers of said city, including like officers of the First, Second
and Third Taxing Districts, who are authorized to receive or disburse
money belonging to said city, or said districts, and shall compare
the items of such accounts with the vouchers therefor, and shall report
the result of such examination to the Council, and at the end of the
current year, he shall examine the yearly statement of accounts of
all such officers and report the result to the Council, which report
shall be entered by the City Clerk upon the records of said city and
published in such manner as the Council may order. (Sp. Laws
1913, No. 352, § 70.)
(Added by Charter Amendment 8-29-1978, § 6.[1])
A.
There shall be a Division of Purchasing headed by the Purchasing
Agent who shall be appointed for a term of four years. The Mayor elected
in November 1977, subject to confirmation by the City Council, shall
appoint a Purchasing Agent to hold office for an initial term from
the date of his appointment to June 30, 1981, and thereafter the Mayor,
subject to confirmation by the City Council, shall appoint a Purchasing
Agent to hold office for a term of four years beginning July 1, 1981,
and until his or her successor shall be duly appointed and shall have
qualified. The salary of the Purchasing Agent shall be fixed by the
Common Council.
B.
Following the certification by the Comptroller of any requisition
from a department head as provided hereinabove, he or she shall proceed
to purchase the article, commodity or thing required, including those
required by the Board of Education except for items unique to the
Board of Education, provided that in all purchases of $1,000 or more
he or she shall obtain at least two competitive bids before making
the purchase, and further provided that in the case of all purchases
of over $3,000, including a continuing order or contract for the purchase
of the same article, commodity or thing over a period of time, competitive
bids on the basis of specifications prepared by the department requiring
the article, commodity or thing shall be advertised for, and the order
shall be awarded in conformity with such regulations as the Common
Council may establish by ordinance governing purchasing procedure.
Where any article, commodity or thing is known to the Purchasing Agent
to be required during the fiscal year by any two or more departments
or agencies of the city, he or she shall have power to require them
to file their requests therefor within 60 days from the beginning
of such fiscal year. When the Purchasing Agent receives less than
two competitive bids or where the goods or services sought are obtainable
from a single source, the Purchasing Agent may purchase from such
sole bidder or single source; providing, however, that every such
purchase in excess of $3,000 shall be subject to the approval of the
Common Council. The Common Council may empower special committees
to obtain for the city goods or services, and the requirements for
advertising and bidding shall apply to such committees. The Common
Council shall further have the power to establish and amend by ordinance
such rules, regulations, policies and procedures as it may deem necessary
or appropriate to define and govern the powers, duties, responsibilities
and operations of such Purchasing Division.[2]
[1]
Editor's Note: Approved by the electorate at the general
election held 11-7-1978.
(Added by Charter Amendment 8-29-1978, § 7.[1])
A.
There shall be a Division of Tax Collection headed by the Tax Collector,
who shall be appointed for a term of four years. The Mayor elected
in November 1981, subject to confirmation by the City Council, shall
appoint a Tax Collector to hold office for a term of four years beginning
July 1, 1982, and until his or her successor shall be duly appointed
and shall have qualified. The salary of the Tax Collector shall be
fixed by the Common Council. He or she shall give a surety bond as
required by the General Statutes of the State of Connecticut in an
amount prescribed by the Common Council.
B.
If the Tax Collector shall be unable to perform his or her duties because of sickness, injury or absence from the city, and there shall not be an Assistant Tax Collector appointed as provided in § 9-13 of the Code, the Mayor may, at his or her discretion, appoint a Temporary Tax Collector to perform the duties of that office.
[1]
Editor's Note: Approved by the electorate at the general
election held 11-7-1978.
(Added by Charter Amendment 8-29-1978, § 8.[1])
A.
There shall be a Division of Tax Assessment headed by the Tax Assessor,
who shall be appointed for a term of four years. The Mayor elected
in November 1977, subject to confirmation by the City Council, shall
appoint a Tax Assessor to hold office for a term of four years beginning
July 1, 1979, and until his or her successor shall be duly appointed
and shall have qualified.
B.
The Mayor elected in November 1981, subject to confirmation by the
City Council, shall appoint an Assistant Tax Assessor to hold office
for a term of four years beginning July 1, 1982, and until his or
her successor shall be duly appointed and shall have qualified.
C.
If the Tax Assessor or the Assistant Tax Assessor shall be unable
to perform his duties by any reason of sickness, injury or absence
from the city, the Mayor may, at his or her discretion, appoint a
temporary officer to perform said duties.
D.
The Tax Assessor and the Assistant Tax Assessor shall each give a
bond in an amount to be determined by the Common Council to the city
conditioned against defalcation or malfeasance in office, with a surety
company as surety.
E.
The compensation of the Tax Assessor and the Assistant Tax Assessor
shall be determined by the Common Council of said city.
F.
All of the duties and powers entrusted to and vested in the Assessors
and Board of Assessors under the General Statutes of the State of
Connecticut, and the Tax Commissioner and Assistant Tax Commissioner
under the Charter of the City of Norwalk, as amended, shall be entrusted
to and vested in the Tax Assessor and Assistant Tax Assessor as constituted
herein.
[1]
Editor's Note: Approved by the electorate at the general
election held 11-7-1978.
(Added by Charter Amendment 8-29-1978, § 9.[1])
A.
The Director of Finance, Comptroller, Purchasing Agent, Tax Collector,
Tax Assessor and Assistant Tax Assessor shall not engage in any commercial
business or hold any other office, public or private, for which a
salary or emolument is paid or have any substantial interest or own
any substantial stock interest in any corporation, partnership or
concern having any business relations with the city.
B.
Wherever bonds shall be required of an officer in the Department
of Finance, the premium therefor shall be paid by the city.
C.
In the event that the fiscal year of the city shall be changed, all
appointments made after the change shall be for a term of years as
above provided, beginning on the first day of the new fiscal year
next succeeding the expiration of the respective terms of the above
officers.
[1]
Editor's Note: Approved by the electorate at the general
election held 11-7-1978.
(Added by Charter Amendment 8-29-1978, § 10.[1])
The Director of Finance and, subject to the approval of the
Director of Finance, the Comptroller, the Purchasing Agent, Tax Collector
and Tax Assessor shall have full power to require each city officer
to furnish all information which he or she may possess and to exhibit
to him or her all books, contracts, resolutions, reports and other
papers and documents in his or her possession or in his or her department,
requisite in the opinion of said official to enable him or her to
discharge his or her duties, and all city officers shall furnish and
exhibit the same in such manner and form as they may prescribe.
[1]
Editor's Note: Approved by the electorate at the general
election held 11-7-1978.
(Added by Charter Amendment 8-29-1978, § 11.[1])
There shall be a City Treasurer elected in accordance with the
General Statutes of the State of Connecticut. The duties of the Treasurer
shall be to examine the records of the Comptroller insofar as they
relate to cash receipts, and the City Treasurer shall certify to the
Director of Finance the accuracy thereof.
[1]
Editor's Note: Approved by the electorate at the general
election held 11-7-1978.
(Added by Charter Amendment 8-29-1978, § 12.[1])
The Common Council shall have the power to delegate to the Department
of Finance other budgetary and governmental functions not inconsistent
with other provisions of this Charter.
[1]
Editor's Note: Approved by the electorate at the general
election held 11-7-1978.
(Added by Charter Amendment 8-29-1978, § 13.[1])
This revision shall become effective upon approval, except that
where the term of an officer provided for herein does not begin until
after January 1, 1979, the functions of such officer shall be discharged
by the city official responsible for such functions at the time of
the enactment of this section.
[1]
Editor's Note: Approved by the electorate at the general
election held 11-7-1978.
