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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
In the event of an expenditure by any City Official of funds in excess of those appropriated by the City Council, such expenditure being in violation of CBC, St. 4, Sec. 4, the Boston City Council may, with the assistance of the Corporation Counsel or special counsel, on behalf of the city, seek a complaint or otherwise proceed against such Official for such violation in a court of appropriate jurisdiction.
(Ord. 1980 c. 3; CBC 1985 6-1.11)
Unless otherwise provided by law or such order, every annual appropriation order of the Boston City Council shall be deemed to contain the following standard provisions.
(A) No more than one-quarter of the funds appropriated for any fiscal year for permanent personnel shall be expended for such purpose in any 90-day period except with the express approval of the Mayor and City Council.
(B) No Official or employee of the city shall receive overtime pay in excess of 10% of his or her annual salary in any 12-month period unless such excess payment is expressly approved by the Mayor and City Council.
(C) All salaries for non-civil service positions in excess of $15,000 annually and all changes in such salaries shall be subject to approval of the City Council.
(D) Unless expressly approved by the Mayor and City Council, no Department or Agency of the city shall employ in any position within such Department or Agency any number of persons in excess of the number approved by the City Council.
(E) Unless expressly approved by the Mayor and City Council, no Department or Agency of the city shall expend funds in excess of $2,000 for contractual services for any purpose unless such funds and purposes were included on Form 6 of a program budget submitted to the Council in connection with an annual appropriation order prior to the expenditure of such funds.
(F) Unless expressly authorized by the Mayor and City Council, no person paid from funds appropriated by this order shall be paid by any Agency other than the Agency for which such person actually works.
(G) Passage of this order does not, either directly or implicitly, authorize or purport to authorize, any Department or Agency Head or any other appointing authority to disregard the provisions of M.G.L. Chapter 31 or the provisions of any other special or general law.
(H) Funds appropriated by this order shall not be used to advertise the name of any city official whether elected or appointed.
(I) Unless otherwise provided by law, or written contract predating such expense, after a payroll expense has been incurred by payment from any city payroll account such expense shall not be charged to any other account without approval of the Mayor and City Council.
(J) The City Auditor shall not knowingly approve any expenditure of funds in violation of this order and the Auditor is lawfully convicted of such violation the Auditor shall be subject to a fine not to exceed $1,000 for each such offense.
(Ord. 1980 c. 8 § 1; CBC 1985 6-1.12)
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