Art. 1. Budget, §§ 1-16
Art. 2. Appropriations and Tax Levy, §§ 1-7
Art. 3. Budgetary Control, §§ 1-10
Art. 4. Tax Anticipation Notes, § 1
Art. 5. Independent Audit, §§ 1,2
Art. 6. Licenses and Fees, §§ 1-6
Art. 7. Property in Trust, § 1
Art. 8. Bonds, § 1
Art. 9. Budget Reserve Account, §§ 1-5
The fiscal year of the city shall begin on the first day of July and shall end on the last day of June of the following year.
The mayor shall file with the city clerk at least fifty (50) days prior to the beginning of each fiscal year, a proposed operating budget and a capital budget message containing an explanation of proposed financial policies and the important features of the budget plan. He shall file, at the same time, proposed appropriations ordinances making provision for the support of the city government for the ensuing fiscal year. (Election of 11-6-01)
The city clerk shall present the budgets and budget message to the city council at its next regular or special meeting after the filing by the mayor.
Appropriations for the payment of principal and interest on city debt or for the sinking funds shall not be less than the amounts required therefor.
(a) The finance department shall assist the mayor in compiling the budgets. For such purpose at least one hundred twenty (120) days prior to the beginning of each fiscal year, the finance department shall obtain from the head of each office, department and agency detailed estimates of revenues and expenditures and such other supporting data as the finance department or the mayor may request. The finance department and the mayor shall review the estimates and may revise them as may seem advisable before submitting them to the council. (Election of 5-24-77; election of 11-3-87; election of 2016)
(b) Notwithstanding the provisions of Section 5(a), the Woonsocket Educational Department shall present its proposed annual operating budget, which shall include proposed capital expenditures, to the finance department no later than May I of each calendar year. If such date falls on a Saturday, Sunday, or a legal holiday, the proposed budget shall be submitted by the next business day. (Election of 2016)
A detailed comparative budget tabulation shall accompany the budget, estimates submitted by the mayor, which shall show in itemized and classified from the following:
For all items of revenue:
(1) The actual receipts of the first nine (9) months;
(2) The estimated receipts of the last three (3) months;
(3) The sum of the two (2) preceding figures;
(4) The actual receipts of each of the two (2) preceding fiscal years;
(5) The budget estimate of receipts for the ensuing fiscal year.
For each item of expense:
(1) The appropriation for the current year;
(2) The actual expenses of the first nine (9) months;
(3) The estimated expenses of the last three (3) months;
(4) The sum of the two (2) preceding figures;
(5) The actual expenses of each of the two (2) preceding fiscal years;
(6) The budget estimate of expenses for the ensuing fiscal year. (Election of 11-3-87)
The figures to be included in the tabulation may be revised as to from but not changed as to substance by the finance director. The tabulation shall also include such further information and recommendations as the finance director may suggest.
The budgets shall show all anticipated revenues and all proposed expenditures in reasonable detail, and the total of proposed expenditures shall not be greater than the total of anticipated revenues.
The council shall hold a public hearing on the budgets not later than June first of each year, at which interested persons shall have an opportunity to be heard; legal notice shall be published at least ten (10) days in advance thereof. (Election of 11-3-87)
The city clerk, at least one week before such public hearing, shall make available at least one hundred (100) copies of the budgets and such additional copies as the mayor may specify. A copy of the budgets shall be furnished to each city department or agency submitting estimates, to persons attending the hearing, and so far as possible to other persons on request.
(Election of 5-24-77)
The council may insert new items or may increase or decrease the items of the budgets as presented by the mayor, but if it shall increase the total proposed expenditures, it also shall provide for increasing the total anticipated revenues at least to equal the total proposed expenditures.
No increase in revenue shall be inserted by the council, as anticipated revenue in the budget, unless the finance director shall determine that the facts clearly warrant the expectation that such excess amount actually will be realized in cash within sixty (60) days of the end of the fiscal year and shall certify such determination in writing to the council (Election of 11-3-87)
The operating budget shall contain an appropriation for contingencies which shall not exceed in amount one tenth of one per centum (1/10 of 1%) of the total assessed valuation of the preceding year or three per centum (3%) of the operating budget, whichever is the lesser.
From the appropriation for contingencies there shall be made by the council such transfers to other appropriation items during the year as may be required for the several agencies of the city whose appropriations are insufficient or for nonrecurring items of an unusual nature. The said appropriation also may be used for the payment of bills incurred due to emergencies.
Estimates and recommendations for a capital budget shall be prepared by the planning board which shall report to the finance director its recommendations in regard to capital projects for the ensuing year and the next five (5) fiscal years.
Upon final passage of the appropriation ordinances, such changes as have been made in the ordinances as originally proposed also shall be made in the budget document. A copy of the budget and appropriation ordinances shall be placed on file as a public record in the office of the city clerk.
The appropriation ordinances shall show the anticipated revenues and authorized expenditures in such summary form as the finance director may consider necessary for effective budgetary control. The expenditures as authorized shall constitute authority for the several offices, departments and agencies to spend the amounts provided in the budget without further action by the council.
Upon the adoption of the appropriation ordinances by the council, each appropriation therein that was also recommended by the mayor in the budget submitted by him shall take effect, but if any items of either appropriations or receipt in the budget submitted by the mayor are changed in the budget adopted by the council, the city clerk shall forthwith report such changes to the mayor.
The mayor shall, within ten (10) days after such report, certify to the city clerk his approval or disapproval of each such changed item. Such changed items as are approved by the mayor shall thereupon take effect. If the mayor disapproves any such changed item, he shall include in his message of disapproval a statement of his reasons therefor, and the city clerk shall present such message of disapproval to the council at its next regular meeting.
The council, upon receipt of the message of disapproval, shall immediately reconsider its action on each such item, and if upon such reconsideration the council shall override the mayor’s disapproval by an affirmative roll call vote of at least five (5) members of the council, such changed items shall thereupon take effect. Otherwise, such item as it appeared in the budget submitted by the mayor shall take effect.
Sec. 5. Changes if tax levy required by changes in budget.
Any change in the tax levy required to keep the budget in balance as a result of the mayor’s disapproval of an item reduced by the council and the failure of the council to override such disapproval shall be deemed to have been made automatically upon the taking effect of such item, provided any such increase in the tax levy may be made within the limits allowed by law. Otherwise, the mayor shall file a certificate with the city clerk reducing such item to such amount that the resulting change in the tax levy may be made within the limits allowed by law and such item shall thereupon take effect.
Upon the adoption of the operating budget and the capital budget by the council and the final disposition as herein before provided, of all items, if any changed by the council, each appropriation item therein shall take effect as a separate appropriation and a tax shall conclusively be deemed to be levied thereby in an amount not less than the amount of the tax levy, which said levy shall be shown as a separate figure in the budget and not more than ten percent (10%) in excess thereof (provided such larger amount may be levied within the limits allowed by law, otherwise the larger amount shall be largest permitted by law) and ordered assessed and collected according to law, and shall have the same legal effect as an ordinance of the council.
If the council shall fail to adopt appropriation ordinances in accordance with the foregoing provisions, on or before June thirtieth (30) of any year, the budget submitted by the mayor shall thereupon become effective as the appropriation ordinances for the ensuing fiscal year, the approval of the council shall be conclusively presumed, and the budget shall be deemed to have been adopted by the council and shall have the same legal effect as an ordinance of the council. But the adoption of an appropriation ordinance on or before June thirtieth (30), with certain items changed, which changed items are not finally disposed of by June thirtieth (30), shall not be deemed a failure to adopt an appropriation ordinance on or before June thirtieth (30).
The expenditures of every department and agency supported by or receiving an appropriation from the city, other than those of a body politic and corporate independent of the city government, shall be subject to pre-audit by the department of finance.
The finance department shall exercise budgetary control over each department and agency and shall cause separate accounts to be kept for the items of appropriation, each of which shall show the amount of the appropriation, the amounts paid therefrom, the unpaid obligations against it, and the unencumbered balance. Unless the finance department shall certify that there is a sufficient unencumbered balance and available funds, no appropriation shall be encumbered and no expenditures shall be made.
Before the beginning of the fiscal year, the head of each department and agency shall submit to the finance department a work program for the year which shall show requested allotments of appropriations by monthly periods and numbers of employees for the fiscal year. The finance department shall review the requested allotments and may revise or change such allotments before approving the same. The department shall authorize all expenditures to be made on the basis of approved allotments and not otherwise. (Election of 5-24-77; election of 11-3-87)
The approved allotments of appropriations and of numbers of employees may be revised by the finance department during the fiscal year and, if it shall ascertain that total available income for the year will be less than total appropriations, it shall recommend to the mayor the reconsideration and revision of the several work programs and allotments so as to prevent the making of expenditures in excess of income.
Upon notification of the mayor that actual revenue receipts will not equal the original estimates upon which appropriations were based, the council shall make such reductions in appropriations as will prevent the occurrence of a deficit.
The finance director, upon request by the head of any department or agency, shall have authority, at his discretion, to transfer any unencumbered balance, or portion thereof, between appropriation items within the same department or agency, and/or interdepartment or agency in an amount not exceeding a total of five thousand dollars ($5,000.00) within a fiscal year.
(Election of 11-6-01)
No department or agency, including the school department, shall expend or contract to expend any money or incur any liability or enter into any contract which by its terms involves expenditures of money during the fiscal year in excess of the amounts appropriated, other than for capital improvements to be financed in whole by the issuance of bonds and/or long term notes, and for the making of contracts and leases approved by the council.
(Election of 5-24-77)
The finance department shall have authority to examine and approve all purchase orders, payrolls, and other items of proposed expenditure. Any proposed expenditure not specifically authorized by an appropriation shall be disapproved by the finance department, and no payment of any item so disapproved shall be made by any officer of the city.
The general fund shall comprise the resources and liabilities of the city not specifically belonging to other funds. Capital funds and other special funds may be created by ordinance and the council shall specify the source of receipts and the purposes for which expenditures from special funds shall be made. All revenues of the city not required to be paid into other funds shall be paid into the general fund.
All general fund appropriations shall lapse at the end of the fiscal year to the extent that they shall not have been expended or encumbered. All such balances shall revert to the general fund and shall be subject to re-appropriation.
Whenever hereafter the city shall issue any notes for borrowing in anticipation of taxes, the total amount of said borrowings shall not in any fiscal year exceed eighty per centum (80%) of the property taxes shown in the revenue receipts of that year, as estimated in the appropriation ordinance.
The council, by resolution, shall arrange for an annual independent audit of the books, accounts and other evidences of financial transactions of the city to be conducted by certified public accountants holding a certificate from this state and having no personal interest therein, without requirements for competitive bidding. The auditors shall be engaged before the ninetieth (90) day prior to the close of the fiscal year, and notification of such engagement shall be mailed by the city clerk to the state director of administration and the state auditor general during the period preceding the sixtieth (60) day prior to the close of the fiscal year in compliance with the General Laws of Rhode Island. Such examination shall conform with generally accepted auditing standards and shall include such tests of the accounting records and such other auditing procedures as is necessary for the auditors to express an opinion on the financial statements of the city. The audit report shall be issued within one hundred eighty (180) days of the completion of the fiscal year. Duplicate copies of the audit shall be filed with the city clerk, Woonsocket Harris Public Library, state director of administration, state division of local government assistance, and the state auditor general and shall be a public record. (Election of 5-24-77; election of 11-3-87)
If the council shall fail to provide for an independent audit not later than three (3) months after the beginning of any fiscal year, the proper officers of the state, concerned with municipal audits, shall have authority to conduct such audit and the city clerk shall notify the proper state officer in writing that such audit is authorized to be conducted under the provisions of this charter.
The city shall have power to require a license for purposes of regulation or control in any matter of local or municipal concern which may be authorized by the council, but no tax may be levied by the city except as provided by law.
The council shall prescribe by ordinance the fees to be charged for any city license and terms, conditions and time of expiration of any city license or class of licenses. Licenses shall be issued by the city clerk, with the approval of such departments or agencies as may be prescribed by ordinance. except as otherwise provided by this chapter or by state law. (Election of 11-3-87)
All licenses for the sale of alcoholic beverages shall be granted by resolution of the council in accordance with law, and the vote on each license shall be entered in the record of proceedings.
(a) Any license may be suspended or revoked for cause by such department or agency which is authorized to approve the issuance of the license. Any appeal from or remonstrance against an action by such department or agency shall be directed to and determined by the council.
(b) Any license issued by approval of the city council may be suspended or revoked for cause by the council.
(c) The mayor shall confiscate and suspend the license of any licensee found to be violating the right granted by said license, and shall forthwith prefer charges to the council for revoking the license.
Editor’s note—Section 5, relating to parking meters and lots and fees therefor, was repealed at an election held November 3, 1987.
All fees received by any city officer or employee shall belong to the city and shall be paid to the city treasurer, at such times and under such conditions as the director of finance may prescribe.
The council, in its discretion, may receive and hold any property in trust for park, recreation, cemetery or other municipal purpose, and shall apply the same to the execution of such trust and for no other purpose whatsoever.
In the event the council shall authorize the issuance of any bonds and/or long term notes which lawfully may be issued, such bonds and/or long term notes shall be payable in annual installments as will extinguish the same at maturity; provided however that the term of any such bonds and/or long term notes shall not exceed the period of usefulness of the improvement or property for which bonds and/or long term notes are issued, as determined by the council, but in any event within thirty (30) years from their date. Such bonds and/or long term notes shall be signed by the treasurer and countersigned by the mayor, and the principal and interest shall be payable in any coin or currency of the United States of America which at the time of the payment is legal tender for public and private debts. The city shall annually appropriate a sum sufficient to pay the principal and interest payable in such year of any such bonds and/or long term notes. the council shall not adopt any ordinance authorizing bonds of the city until the amounts and purpose of the issue has been approved by a majority of the qualified electors of the city voting thereon at a general or special election. Any such election shall be called by the canvassing authority upon being directed to do so by the council. Notice of a submission of such question shall be included in the notice of a general election at which such question is to be submitted; and notice of any special election at which such question is to be submitted shall be posted in at least ten (10) public places in the city and published at least once in a newspaper of general circulation in the city, such posting and publication to be at least fourteen (14) days before such election. (Election of 5-24-77; election of 11-3-87)
(Ch. No. 7633, Sec. 1, 9-12-2011)
Any unexpended and unencumbered balance in a fund created by an issue of bonds and/or long term notes, the whole or any part of which issue is outstanding and unpaid, shall when such balance is no longer needed for the purpose for which said fund was created, be deposited into the general fund revenue account entitled “Unexpended Bond and Long Term Notes Proceeds by City Council Ordinance”, and may be expended in support of debt service when authorized by city council ordinance. (Election of 5-24-77)
The City of Woonsocket 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 and its residents. The establishment of a Fiscal Stability and Reserve Account that provides for the prudent and planned utilization of revenues is necessary to accomplish those goals.
There shall be a Fiscal Stability Reserve Account within the city's general fund. Funding of the Fiscal Stability Reserve Account shall commence on July 1, 2016. Each year following the establishment the Fiscal Stability Reserve Account, the City shall appropriate one percent (1%) of the prior year's budgeted general revenues and fifty percent (50%) of the City's prior year's audited operating surplus into the Fiscal Stability Reserve Account until a balance equal to (8%) of the current fiscal year's estimated general revenue within the general fund budget is achieved. (Election of 2016)
Once the Fiscal Stability Reserve Account balance has reached eight percent (8%) of the fiscal year's estimated general revenues within the General Fund, as required under Sec. 2 above, the Fiscal Stability Reserve Account, for any fiscal year, shall be maintained at a level of not less than said eight percent (8%) of the actual general revenue within the general fund. (Election of 2016)
The city council, in an emergency, as defined as a situation where immediate action is required to preserve and protect the property, public welfare, peace, health or safety of the people in the city and adequate prior action could not have been taken thereto, or in the case of an unexpected shortfall in general revenue, by an affirmative vote of two-thirds (2/3) of its full membership, may withdraw funds from the Fiscal Stability and Reserve Account by an Ordinance. (Election of 2016)
In every fiscal year following the withdrawal of funds from the Fiscal Stability Reserve Account, as permitted in Sec. 4, the city shall allocate at least two percent (2%) of the prior year's general revenues to the Fiscal Stability Reserve Account until the Fiscal Stability Reserve Account balance equals eight percent (8%) of the current fiscal year's estimated general revenue within the general fund. (Election of 2016)