[Amended 3-5-2019]
The City Manager, in accordance with the provisions of Sections
15 and 18 of the Rochester City Charter, shall appoint a City Finance
Director who shall be responsible for the supervision and direction
of all phases of the City's fiscal operations subject to the direction
and supervision of the City Manager. This position shall require a
four-year degree in accounting, business administration or related
area, plus professional experience in the field.
A.
Itemization.
No account or claim against the City, except judgments of judicial
courts, shall be received or acted upon unless each item thereof shall
be specifically set forth, and unless such account or claim shall
be accompanied with the approval of the officer or agent authorized
in behalf of the City, School Board or Trustees of the Public Library
to make the contract, or cause the expenditure to be made, that the
same is correct and just.
B.
Officers
to receive. The Superintendent of Schools shall receive all accounts
and claims from persons having demands against the School Board, the
Librarian from persons having demands against the Trustees of the
Public Library and the City Finance Director from persons for all
other demands against the City. They shall carefully examine all such
accounts and claims and see that they are correctly cast, and present
the same to the City Finance Director for final approval by the City
Manager.
[Amended 3-5-2019]
C.
Payment
by check. Payment of all claims as approved in accordance with the
preceding section shall be made by check drawn and signed by the City
Treasurer and countersigned by the City Manager; provided, however,
that the City Council, in the absence or disability of either the
City Treasurer or the City Manager, or both, may appoint some other
person to sign in his/her place.
A.
Deposited
in name of City. Unless otherwise specifically provided, all sums
received by or on behalf of said City shall be deposited in the name
of the City.
B.
When and
where deposited. The City Treasurer and City Tax Collector shall deposit
to the credit of the City all money which they may receive for or
in behalf of the City in such bank or banks as the Treasurer may direct.
Their financial records and lists shall be submitted to the City Finance
Director for his/her inspection and computation. All other persons
who shall at any time have money in their hands belonging to the City,
unless otherwise provided, shall forthwith pay the same to the City
Treasurer, taking his/her receipt for the same.
[Amended 5-1-2007]
C.
Record of
receipts and payments. The City Finance Director shall enter in suitable
books fair, detailed and correct records of all sums of money received
into and paid from the City treasury. He/she shall enter the various
appropriations made by the City Council, each under its appropriate
head, and charge to each the different payments and expenditures which
from time to time shall be made therefrom.
[Amended 3-5-2019]
D.
Expended
appropriations to be reported. Whenever any appropriation shall be
expended, the City Finance Director shall immediately give notice
thereof to the City Manager and the City Council, and no claim or
account shall be passed or allowed chargeable to any head or appropriation
which has been expended, until the City Council shall have provided
the means for paying the same.
[Amended 3-5-2019]
The City Tax Collector shall collect all permit fees required
by law in the registration of motor vehicles, keep a proper record
of the same, and pay the same to the City.
A.
Exemption for prisoners of war. The permit fee shall be waived for
a permit to register one motor vehicle owned by any person who was
captured and incarcerated for 30 days or more while serving in a qualifying
war and armed conflict as defined in RSA 72:28, IV, and who was honorably
discharged, provided the person has provided the City Tax Collector
with satisfactory proof of these circumstances.
[Amended 3-5-2019]
The City Treasurer, with the assistance and subject to the approval
of the City Manager, shall negotiate all loans to the City which shall
be authorized by the City Council and shall report the amount to the
City Finance Director.
A.
Signatures
required. Whenever authority is given by the City Council to borrow
money on the credit of the City, all notes and certificates of indebtedness
given therefor shall be signed by the City Manager and City Treasurer
and countersigned by the City Clerk, and all such notes and certificates
shall be registered in books kept for that purpose by the City Finance
Director. Such registers shall describe said notes and certificates
by number, date and amount, the name of the person to whom payable,
when payable, the rate of interest and the date of the ordinance or
resolution authorizing the same, and, when paid, the date of payment
shall be inserted on each of said registers.
[Amended 3-5-2019]
B.
Form. All
notes given the City of Rochester shall be substantially in the following
form:
|
CITY OF ROCHESTER
| |
|---|---|
|
Treasurer's Office
| |
|
For value received the City of Rochester will pay at the office
of the City Treasurer to _______________ or order, the sum of ________________________
dollars __________ in __________ from the date hereof, with interest
__________ at the rate of __________ percent. In testimony whereof
we, the City Manager and Treasurer, in the name and in behalf of the
City, by virtue of authority in us vested for this purpose, by an
order of the City Council of said City, passed on the _______ day
of _____________ A.D. _____ have hereunto set our hands and the Seal
of said City, at said Rochester this __________
| |
|
City Manager
| |
|
Treasurer
| |
|
This note is also countersigned by the City Clerk of said City.
| |
|
City Clerk
| |
[Amended 9-4-2007]
The City Manager shall annually, before the last day of January, present the independent auditors' report, in accordance with § 7-58 of this article, of the preceding year.
The City Manager shall annually prepare the municipal budget
in accordance with the provisions of Section 40 of the Rochester City
Charter, and shall lay the same before the City Council at least 60
days before the start of the fiscal year of the budget. Said budget
shall contain an estimate of the amount of money necessary to be raised
for the next financial year, under the various heads of appropriations,
and the various means of raising the same. The City Council shall
set a date for a public hearing on the annual budget, which hearing
shall be held before the final adoption of said budget, at such time
and place as the City Council shall direct, provided that notice of
such public hearing shall be published by the City Clerk at least
one week in advance of said hearing, and posted together with a summary
of the budget, as submitted, in two public places at least one week
in advance of said hearing.
[Amended 4-5-2022]
An independent audit of all accounts of the City shall be made
annually by certified public accountants selected by the City Council
upon recommendation by the City Manager and experienced in municipal
accounting in accordance with the provisions of Section 46 of the
Rochester City Charter.
[Amended 3-5-2019]
The City Treasurer with the approval of the City Manager is
hereby authorized to purchase any bonds of the City of Rochester from
any funds in said City, provided they can do so to the advantage of
said City. Any bonds and the coupons attached thereto when purchased
and redeemed shall be canceled by the Treasurer of said City, and
a record of the same shall be made in the bond book of said City and
signed by the City Clerk, City Treasurer, and City Manager showing
the numbers of the bonds with their coupons attached, when purchased,
and their numbers when canceled. Said bonds when so canceled shall
be kept by the City Finance Director.
The fiscal and budget year of the City shall begin on the first
day of July.
No contract or agreement for labor, or for the purchase or sale
of any materials, goods, wares or merchandise, in which any member
of the City Council or any officer or agent appointed by the City
Council shall be directly or indirectly interested in a private capacity,
shall be made and concluded by any person or persons in behalf of
the City, unless such contract or agreement shall have been authorized
or ratified by the City Council, and no account or claims against
the City arising out of such contract or agreement shall be allowed
or certified by any committees, nor shall any order therefor be drawn
upon or paid by the City; provided, however, that such restriction
shall not be construed to prevent the purchase of ordinary supplies
from members of the City Council who may be engaged in trade, nor
the employment of the members of the City Council in their ordinary
vocation, by duly authorized heads of departments.
[Amended 10-1-2019]
A.
Purpose. The Rochester City Council recognizes that the establishment
and maintenance of fiscal responsibility and the promotion of property
tax stabilization are goals which promote the public health, safety
and welfare of the City of Rochester and its inhabitants. Therefore,
it is the purpose of the Rochester City Council in adopting this section
to establish a mechanism whereby the fiscal integrity of the City
is strengthened and maintained, and the long-term stability of the
City's property tax rate is promoted, through the establishment of
a systemic and disciplined process for the prudent and planned utilization
of revenues. In adopting this section, the Rochester City Council
recognized that it is prudent financial practice for municipalities
such as Rochester to establish and maintain a minimum General Fund
unassigned fund balance (as hereinafter more particularly defined)
of between 8% and 17% of total General Fund expenditures. General
Fund expenditures include City, county, and school collectively.
B.
Minimum General Fund unassigned fund balance requirement. The General
Fund unassigned fund balance of the City, at the end of any fiscal
year, as established and reported to the State of New Hampshire on
form MS-535, “Financial Report of the Budget,” and confirmed
within the notes of the City’s annual audited financial statements,
shall for the purposes of this section be designated as the "unassigned
fund balance" of the General Fund of the City of Rochester, and shall
be referred to throughout this section as the "unassigned fund balance."
The unassigned fund balance for any fiscal year shall be maintained
at a minimum level of between 8% and 17% of total General Fund expenditures
for the City for that fiscal year.
C.
Use of General Fund unassigned fund balance—non-recurring. In any subsequent fiscal year, the City Council may, upon adoption of a written resolution, by a two-thirds majority vote, after notice and public hearing, utilize the excess of the actual unassigned fund balance of the General Fund (as determined by the annual audit of the City) over the prescribed unassigned fund balance level established in Subsection B of this section from the prior fiscal year for capital projects, transfers to capital projects, transfers to capital reserve, or for any other appropriation of a non-recurring nature.
D.
Use of General Fund unassigned fund balance—recurring. At any time in a budget year, the City Council may, upon adoption of a written resolution by a two-thirds majority vote, after notice and public hearing, make appropriations from the General Fund unassigned fund balance of the City of Rochester to meet an essential need for public expenditure. If such appropriation reduces the unassigned fund balance to a level below the minimum prescribed by Subsection B of this section, the resolution authorizing such appropriation shall include a plan to restore the unassigned fund balance to the minimum level established in Subsection B of this section within a period not to exceed two years.[1]
[1]
Editor's Note: Original § 11.20, City of Rochester
Economic Development Special Reserve Fund, added 6-22-2004, which
immediately followed this section, was repealed 4-5-2016.
[Added 11-8-2023]
A.
By resolution adopted on July 5, 2022, the City Council established
a non-capital reserve fund pursuant to RSA 34:1-a for the purpose
of encouraging economic development within the City, encouraging the
development of industrial and commercial sites, promoting the City
as an attractive location for businesses and residents, and acquisition
of land related to the same. The name of the fund is the Economic
Development Reserve Fund.
B.
The City Council, at its sole discretion, may appropriate funds into
said Economic Development Reserve Fund through supplemental appropriations
or the annual budgeting process, however, in no case shall said annual
appropriation be less than $100,000. Revenue sources can be waste
management host fee revenues, or General Fund unassigned fund balance.
In addition, other unanticipated revenue sources, and proceeds from
transactions that were originally derived from the Economic Development
Reserve Fund, may also be appropriated into the fund upon a majority
vote of the City Council.
C.
Pursuant to RSA 34:6, the Trustees of trust funds shall have custody
of all noncapital reserves transferred to the Economic Development
Reserve Fund. The Trustees of the trust fund will hold the monies
appropriated to the Economic Development Reserve Fund in a separate
liquid investment account. Appropriations made to the Economic Development
Reserve Fund will be submitted to the Trustees of the trust fund within
the same fiscal year of the appropriation.
D.
Pursuant to RSA 34:10, the City Council names the Economic Development Commission as its agent to carry out the objects of the Economic Development Reserve Fund. All expenditures made by the Economic Development Commission shall be made only for or in connection with the purposes for which said Fund was established and only in accordance with §§ 7-38 through 7-40 of the City Code. All requests for expenditures shall be approved by the 2/3 vote of the Economic Development Commission prior to being presented to City Council for final approval. Upon said 2/3 vote expenditure requests may then be presented to City Council. Expenditure requests shall identify expense categories, or specific project scope detail. General administrative, travel and conference activities shall be ineligible expense activities. Expenditure requests can be presented as part of the annual budget process, or through supplemental appropriations. All approved expenditures shall follow the City's Purchasing Policy.
E.
The City Council may dissolve the Economic Development Reserve Fund
at its sole discretion. Upon dissolution of any portion of said fund
appropriated from the General Fund said funds will lapse to surplus
(General Fund unassigned fund balance) and cannot be repurposed directly
to a different capital fund or project.
[1]
Editor's Note: Former § 7-63, Economic Development
Special Reserve Fund, added 9-6-2016, was repealed 10-4-2022.
A.
Purpose. The Rochester City Council recognizes that the proper utilization
and protection of the City's natural resources and the protection
of its watershed resources are important to the well-being of the
City of Rochester and it inhabitants, and to that end the City has
adopted the provisions of Chapter 36-A of the New Hampshire Revised
Statutes Annotated providing for the establishment of a Conservation
Commission. The Rochester City Council further recognizes that realizing
the goals of properly utilizing and protecting its natural resources
and protecting its watershed resources requires the development and
implementation of a systematic program designed to maintain and care
for such resources, which program implementation is enhanced when
the Conversation Commission is provided with a regular source of revenue.
Therefore, it is the purpose of the Rochester City Council in adopting
this section to establish a mechanism whereby the Conservation Commission
is provided with a source of funding which can be utilized to aid
in the accomplishment of the goals of properly utilizing and protecting
the City of Rochester's natural resources and protecting its watershed
resources.
[Added 5-4-1999]
B.
Establishment of Conservation Fund. Pursuant to the provisions of
RSA 36-A:5, I, a Conservation Fund is established by the City of Rochester.
Funds appropriated to said Conservation Fund by the Rochester City
Council, and any gifts received pursuant to the provisions of RSA
36-A:4, shall be placed in said fund and allowed to accumulate from
year to year. The City Treasurer shall have custody of all moneys
in the Conservation Fund and shall pay out the same only upon the
order of the Conservation Commission. Money may be expended from the
Conservation Fund by the Conservation Commission for the purposes
specified in Chapter 36-A of the New Hampshire Revised Statutes Annotated
without further approval of the City Council. The disbursement of
Conservation Fund moneys shall be authorized by a majority of the
Conservation Commission. Prior to the use of such funds for the purchase
of any interest in real property, the Conservation Commission shall
hold a public hearing with notice in accordance with RSA 675:7.
C.
All revenues collected related to Current Use Tax Warrants provided
by RSA 79-A:7 shall be recorded in the Conservation Fund pursuant
to RSA 79-A:25, Disposition of Revenues. The Finance Department shall
provide to City Council by July 31 of each year the fund balance status
of Conservation Fund, and prior fiscal year activity. City Council
reserves the right to adjust percentages of future collected revenues
placed in the Conservation Fund, or establish a not-to-exceed fund
balance amount.
[Amended 8-6-2002; 4-5-2022]
[Added 6-1-2004]
A.
Purpose. The purpose of this section is to implement the authority
of the Mayor and City Council to take proper care that no money shall
be paid from the City treasury unless previously granted and appropriated,
and to secure a just and prompt accounting for expenditures made pursuant
to appropriations as provided for in RSA 47:6, as well as to promote
the well-being of the City in accordance with the provisions of RSA
47:17, and to implement the power of the Mayor and City Council over
the City budget as specified in Sections 38 through 46 of the Rochester
City Charter. The provisions of this section shall apply solely to
annual budget line items dealing with salaries and benefits payable
to City of Rochester employees subject to the so-called Merit Plan
provided for in Sections 59 through 64 of the Rochester City Charter.
B.
Establishment of annual budget line item(s) for the purpose of estimating the amount of, and appropriating funds to pay for, a merit salary increase and/or a merit pay adjustment. The annual proposed budget submitted to the City Council each year, pursuant to the provisions of Section 40 of the Rochester City Charter, and the annual budget adopted by the City Council pursuant to the provisions of Section 43 of the Rochester City Charter shall contain for each City department, except for the School Department, one or more separate line items, which line item(s) shall contain the estimated amount of expenditures for a merit salary increase and/or a merit pay adjustment to be made during the fiscal year covered by such budget under, and pursuant to, the so-called Merit Plan embodied in Sections 59 through 64 of the Rochester City Charter, and the provisions of Article VI, Section 3 and Section 3a, of the Employment Policy Handbook, City of Rochester, New Hampshire.
C.
Prohibition against payment of a merit salary increase and/or a merit pay adjustment made pursuant to Article VI, Section 3 and Section 3a, of the Employment Policy Handbook, City of Rochester, New Hampshire. No payment of any merit salary increase and/or merit pay adjustment authorized pursuant to the provisions of Article VI, Section 3 and Section 3a, of the Employment Policy Handbook, City of Rochester, New Hampshire, shall be paid to any employee of any department except from the budgetary line item(s) established pursuant to the provisions of Subparagraph B of this section for the department in question.
D.
This section shall become effective on July 1, 2004.
[Amended 1-6-2009]
A.
Purpose. The purpose of this section is to implement the provisions
of Section 43-a of the Rochester City Charter, adopted on November
4, 2008, and known as the so-called "tax cap" Charter amendment.
B.
The word "budget" as used throughout Section 43-a of the Rochester
City Charter, as well as in the phrases "The City Manager shall submit
the proposed budget to the City Council" in Section 40 of the Rochester
City Charter and "The budget shall be finally adopted" in Section
43 of the Rochester City Charter, shall include the county expenditures
and the state school tax apportionment. The word "budget" as used
in the aforesaid circumstances shall not include enterprise and special
revenue funds that do not impact the tax commitment for the City.
C.
The phrase in the "Override provision" of Section 43-a of the Rochester
City Charter which provides "Budgetary restrictions described in any
part of Section 43-a may be overridden upon a vote of 2/3 of all elected
members of the City Council" shall refer to both capital and operating
budgets.
D.
The phrase in the "Override provision" of Section 43-a of the Rochester
City Charter which provides that "may be overridden upon a vote of
2/3 of all elected members of the City Council" shall mean 2/3 of
the total number of City Councilors in office at the time of the vote,
whether or not all of the Councilors are present. If, for example,
the office of Mayor and all 12 Council seats are filled at the time
of a vote, nine votes are needed, even if not all 13 members of the
City Council are present.
E.
The provisions of Section 43-a of the Rochester City Charter which
provide "Such override expires following adoption of the annual budget"
and "Subsequent budgets or supplemental appropriations require additional
two-thirds override votes, or the limitations expressed in this section
will apply" shall mean that once a budget is adopted, and throughout
the fiscal year for which it is adopted, any subsequent supplemental
appropriation to the general fund budget for which the amount that
needs to be raised by taxes exceeds the limitation of Section 43-a
of the Rochester City Charter shall require a new two-thirds override
vote. The "limitation on budget increase" as provided for in Section
43-a of the Rochester City Charter for a subsequent fiscal year budget
shall be calculated using the official Department of Revenue Administration
tax setting documents for the immediately preceding year. The "amount
to be raised by taxes" as set forth on such document shall be adjusted
as provided for in Section 43-a of the Rochester City Charter.
[Amended 3-5-2019]
F.
If there is a decrease in revenue after adoption of the budget and
before the setting of the tax rate, which causes the tax levy to exceed
the limitations of Section 43-a of the Rochester City Charter, the
Council shall reconsider the adopted budget.
G.
The phrase "National Consumer Price Index – Urban as published
by the United States Department of Labor for the calendar year immediately
preceding budget adoption" shall mean the "percent change Avg.-Avg."
and not "percent change Dec.- Dec." for the calendar year preceding
the year of budget adoption of the Consumer Price Index – All
Urban Consumer (Current Series), U.S. All items, 1982-84=100, Series
CUUROOOOSAO, not seasonally adjusted, as published by the United States
Department of Labor available on the federal government website found
at www.bls.gov.
H.
The phrase "revaluation year" in Subsection C shall not apply to the annual assessment updates implemented by the City of Rochester Assessor, and such phrase shall only refer to a full City-wide revaluation that physically reinspects every property in that year and develops new formulas for value calculation.
I.
The phrase "budget limitation with annual changes in assessments" as contained in Subsection D of Section 43-a of the Rochester City Charter shall refer to the annual updates and phased physical property examination that are part of the requirements to keep the City within the parameters recommended by the New Hampshire Department of Revenue Administration (DRA). It does not require that all properties be changed, but that some are reviewed and/or changed as part of a planned process to keep assessed values within DRA guidelines.
[Amended 3-5-2019]
J.
The phrase "plus real estate taxes calculated by applying the prior year real estate tax rate to the net increase in new construction" as contained in Subsection D of Section 43-a of the Rochester City Charter shall mean the taxes that apply to the budget as defined in Subsection B above, namely the municipal and school tax rate and shall include the county and state school tax rate.
K.
The phrase "total dollar value of building permits less total dollar value of demolition permits issued for the period of April 1 – March 31 preceding budget adoption" as contained in Subsection D of Section 43-a of the Rochester City Charter shall mean the construction/demolition value estimate on which the building/demolition permit fee is calculated, namely the values used by the Department of Building, Zoning, and Licensing Services in calculating the fee to be charged in connection with the issuance of building permits.
[Amended 10-15-2013]
L.
The phrase "increased by the other revenues generated by the municipality" as contained in Subsection E of Section 43-a of the Rochester City Charter shall include the funds derived from the use of fund balance, transfers from other funds and all other anticipated revenues.
M.
The amount of money raised by taxes for the municipal, county, state school tax and local school tax rates shall be derived from the DRA's tax rate setting documents. Each of the tax rates shall separately be multiplied by the National CPI. If the City is operating under Subsection D of Section 43-a, the total of net new construction shall be multiplied by the state and local school tax rate and that number added to the school amount to be raised by taxes. The total of net new construction shall be multiplied by the municipal and county tax rate and that number added to the municipal amount to be raised by taxes. By February 1 of each year, the City Manager shall inform the School Board and the City Council of these amounts, noting they are preliminary pending the final new net construction numbers as of April 1 of each year.
N.
The School Board shall adjust its budget for the increases and decreases
in the state tax and the City shall adjust its budget for the increases
and decreases in the county tax.
O.
The School Board will submit to the City Manager by March 25 of each
year its recommended budget within its cap amount, including detailed
revenue projections. The City Manager, in his/her budget presentation
to the City Council, may adjust the school budget to meet the overall
spending limitation for the City.
P.
If any provision of this section shall be declared illegal, void
or unenforceable, the other provisions shall not be affected but shall
remain in full force and effect.
[Added 10-4-2016]
A.
By adoption
of a resolution on December 15, 2015, the City Council established
a capital reserve fund pursuant to RSA 34:1 for the purpose of rehabilitating,
enlarging, replacing, and/or constructing new school facilities and/or
the purchase of land for the enlargement of existing school facilities
and/or siting of new school facilities. The name of such fund shall
be the School Building Fund.
B.
The City
Council, at its sole discretion, may appropriate moneys to said School
Building Fund through the annual budgeting process. The City Council
may also, by favorable vote of 3/4 of its members, transfer to such
fund, after a public hearing with notice as provided in RSA 34:2,
not more than 1/2 of its unencumbered surplus funds remaining on hand
at the end of the fiscal year, within limits as provided in RSA 34:4.
No transfer from the City's unencumbered surplus funds to the School
Building Fund shall be considered until after the annual audit presentation
by the independent auditor and confirmation of the stated surplus.
The City Council may also accept and appropriate gifts, legacies and
trusts to the School Building Fund by majority vote.
C.
Expenditure
of funds from the School Building Fund is at the sole discretion of
the City Council.
D.
Pursuant
to RSA 34:6, the Trustees of Trust Funds shall have custody of all
capital reserves transferred to the School Building Fund. The Trustees
of Trust Funds will hold the moneys appropriated to the School Building
Fund in a separate account. Appropriations made to the School Building
Fund will be paid over to the Trustees of Trust Funds after July 1
but prior to June 30 of the fiscal year of the appropriation.
E.
The City
Council may dissolve the School Building Fund at its sole discretion.
Upon dissolution of any portion of said fund appropriated from the
general fund said funds will lapse to surplus (unassigned general
fund fund balance) and cannot be repurposed directly to a different
capital fund or project. Any funds contained in the School Building
Fund accepted and appropriated from gifts, legacies or trusts may
be redirected at the discretion of the City Council.
