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The Auditor, at the close of each month, shall charge as an expenditure of a Department the transaction, act or neglect of which caused a claim or suit, the amount paid in settlement, or on execution, therefor, unless provision is made for such payment out of some other appropriation; shall charge the amount of every bill allowed by him or her for printing or binding furnished any Department by the Purchasing Agent during such month, except city documents, to the appropriation for the Department to which the same was furnished, and shall credit such amount to the general revenue of the city; and shall charge to the appropriation for each Division of the Public Works Department, or to the appropriation for any special work, the amount of all bills for materials, tools or machinery furnished for such Division, or for such work, by other divisions of said Department, and shall credit such amount to the general revenue of the city, unless such materials, tools or machinery have been furnished by the water service, in which case the amount charged shall be credited to the water income.
(Ord. 1953 c. 8 § 11; Rev. Ord. 1961 c. 6 § 6; CBC 1975 Ord. T6 § 6; CBC 1985 6-1.6)
Cross-reference:
Ord. ss 5-5.26, ss 5-5.33; Ord. ss 11-6.29
The Auditor shall, immediately after the first day of every month, make to the Mayor and, prior to its fourth regular meeting of every month, to the City Council, a report showing the amounts of the several appropriations, the amounts of all drafts on account of each appropriation made during the month preceding, the amounts of such drafts made since the beginning of the financial year and the balance of such appropriation remaining subject to draft.
(Rev. Ord. 1961 c. 6 § 7; Ord. 1972 c. 11 § 2; CBC 1975 Ord. T6 § 7; CBC 1985 6-1.7)
Cross-reference:
Ord. ss 2-7.3; Ord. ss 5-5.31
The Auditor shall include in his or her annual report a statement of all the receipts and expenditures of the city for the past financial year, giving in detail the amount of each regular and special appropriation and the expenditures therefrom; the receipts from each source of income; the reduction, if any, of the city debt; and the change, if any, in the sinking funds, which statement shall be, arranged so far as practicable to conform to the accounts of the Collector-Treasurer.
(Ord. 1954 c. 2 § 19; Rev. Ord. 1961 c. 6 § 8; CBC 1975 Ord. T6 § 8; CBC 1985 6-1.8)
Cross-reference:
Ord. ss 5-5.33; Ord. ss 6-3.5
The City Auditor may appoint, subject to the approval of the Mayor, a Deputy City Auditor, who shall be sworn to the faithful discharge of his or her duties and shall hold Office until his or her successor is appointed and qualified. The Deputy City Auditor shall perform such duties as may be assigned to him or her, from time to time, by the City Auditor. If, by reason of illness, absence or other cause, the City Auditor be temporarily unable to perform the duties of his or her Office, the Deputy City Auditor shall perform the same until such disability ceases.
(Ord. 1934 c. 5; Rev. Ord. 1961 c. 6 § 9; CBC 1975 Ord. T6 § 9; CBC 1985 6-1.9)
After an appropriation of money has been duly made by the city for any specific purpose, or for the needs and expenditures of any City Department or County Office, the City Auditor shall make transfers of the monies thus appropriated only in accordance with law, and shall make no transfer requiring approval by a yea and nay vote of two-thirds of all of the members of the Boston City Council under Section 1 of Chapter 604 of the Acts of 1941, as now or hereafter amended, unless the City Clerk shall certify that such approval has been given and the date thereof.
(Ord. 1972 c. 11 § 3; CBC 1975 Ord. T6 § 10; CBC 1985 6-1.10)
Cross-reference:
St. 1941 c. 604 § 1
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