City of Augusta, ME
Kennebec County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Council of the City of Augusta as Ch. 2, Art. V, of the 1990 Code. Amendments noted where applicable.]
GENERAL REFERENCES
Procurement — See Ch. 83.
[Amended 5-20-1985 by Ord. No. 119]
Effective January 1, 1986, the financial year shall begin on the first day of January and end on the last of the following June, including both days; effective July 1, 1986 and thereafter, the financial year shall begin on the first day of July and end on the last day of the following June, including both days.
The budget of the City government shall contain a complete financial plan for each fiscal year, which shall set forth all proposed expenditures for the administration, operation and maintenance of the departments and agencies of the City government; all interest and debt redemption charges during each fiscal year; and all expenditures for capital projects to be undertaken and executed during the fiscal year. In addition thereto, the budget shall set forth the anticipated revenues of the City government and any other additional means of financing the expenditures proposed.
The Council in the City budget may allocate an amount in any year for a contingent account.
The Chairperson of the Council shall sign warrants in the absence of the Mayor from the City or when the Mayor is incapacitated.
[Amended 2-6-1991 by Ord. No. 16; 11-20-2006 by Ord. No. 186]
The following Councilmembers are hereby authorized to countersign warrants in accordance with Article VII, § II, of the Charter as amended:[1]
A. 
Inauguration of City Council through April 4, odd years: Ward 1 Councilmember.
B. 
April 5 through July 4, odd years: Councilmember At-Large selected by alphabetical order.
C. 
July 5 through October 3, odd years: Ward 2 Councilmember.
D. 
October 4, odd years, through January 2, even years: Councilmember At-Large next selected by alphabetical order.
E. 
January 3 through April 2, even years: Ward 3 Councilmember.
F. 
April 3 through July 2, even years: Councilmember At-Large next selected by alphabetical order.
[1]
Editor's Note: So in original. See Charter Art. VII, Sec. 9, Payments.
All monies to be expended or transferred from the surplus fund for any use must be approved by a majority vote of the Council.
No officer of the City nor any department whose duty it is to expend money under an appropriation shall contract any bill or incur any obligation on behalf of the City in excess of the appropriation.
In all contracts or expenditures to be made under the authority of the Council, whenever the estimates shall exceed the appropriations specially made therefor, or whenever any officer shall have expended the sum specially appropriated for his use, and in either case shall require a further sum, it shall be the duty of each officer having such matter in charge to submit the same to the Council for instructions before such contract is made or any further expenditure for the object is incurred.
After the annual order of appropriations shall have been passed, no subsequent expenditures shall be authorized for any purpose, unless provision for the same shall be made by special transfer from some of the appropriations contained in such annual order or by expressly creating therefor a City debt.
A. 
All unexpended balances of all appropriations at the end of each municipal year shall be merged into one fund to be designated "The Surplus Fund."
B. 
All overdrafts of all appropriations at the end of each municipal year shall be charged to the surplus account, and if such account is insufficient, it shall be carried as a debt to the City and a like amount shall be appropriated the following year to liquidate such debt.
The Collector and the Treasurer shall give a corporate surety bond in the amount to be set from time to time conditioned for the faithful discharge of the duties of his office to be filed with the City Clerk and to be paid for by the City.
A. 
The Treasurer shall keep and maintain at all times an accurate and true record of all accounts receivable that may be due the City.
B. 
Whenever any person owes any monies to the City, the Treasurer shall withhold an equal amount of money, including interest, that is due that person until the debt to the City is satisfied.
Upon payment to the City, the Treasurer shall maintain a record of such payment and take proper receipts or cancelled checks thereof and submit such information to the Collector as well as send receipts to the taxpayer along with an explanation of such.
A. 
The Treasurer is hereby authorized to execute and deliver upon behalf of the City quitclaim deeds of property acquired by tax deeds and tax liens to the person to whom the taxes were assessed or to his successor in interest, upon his paying such taxes in full with all interest and costs.
B. 
The Treasurer shall require such taxpayer, prior to receiving a quitclaim deed, to pay any personal property taxes owed by him, other real estate taxes owed and taxes owed by any corporation of which he is a principal owner, or any taxes owed by the principal owner if the person requesting the quitclaim deed is a corporation.
C. 
The Treasurer shall also collect, prior to giving a quitclaim deed, any tax equivalent to the tax that could have been assessed on the property since perfection of the lien with interest and costs.
D. 
If the City directly prepares such deed, there shall be a fee imposed on the taxpayer or person requesting a deed. Such fee will be determined by Corporation Counsel. Fees are subject to change depending upon the fee assessed by the Corporation Counsel.
[Added 2-4-2008 by Ord. No. 022]
A. 
There is hereby established a Joint Audit Committee composed of two Councilors appointed by the Mayor, two School Board members appointed by the Chairperson of the School Board, and one member at-large appointed by the Mayor. The terms of the Councilors and School Board members are to coincide with their respective terms of office. The at-large member term shall be three years.
B. 
The Committee shall lead the process of selecting an independent auditor, direct the work of the independent auditor as to the scope of the annual audit and any matters of concern with respect to internal controls. Finally, the Committee shall receive the report of the independent auditor and present that report to the City Council and School Board with any recommendation from the Committee.