=======

art.039/1

=======

1-1

ARTICLE 39

1-2

RELATING TO MUNICIPAL ACCOUNTABILITY, STABILITY AND TRANSPARENCY

1-3

FUND

1-4

     SECTION 1. Title 45 of the General Laws entitled “TOWNS AND CITIES” is hereby

1-5

amended by adding thereto the following chapter:

1-6

     CHAPTER 13.2

1-7

     MUNICIPAL ACCOUNTABILITY, STABILITY, AND TRANSPARENCY FUND

1-8

     45-13.2-1. Short title. -- This chapter shall be known as the "Municipal Accountability,

1-9

Stability, and Transparency Fund Act."

1-10

     45-13.2-2. Legislative Findings. -- It is hereby found and declared as follows:

1-11

     (1) The fiscal health of its municipalities is of paramount importance to the state of

1-12

Rhode Island;

1-13

     (2) Local municipalities in Rhode Island are facing ever-increasing costs for retirement

1-14

and Other Post Employment Benefits (OPEB) related expenses;

1-15

     (3) Retirement and OPEB plans represent significant cost drivers for municipal budgets;

1-16

     (4) Many municipalities currently have significantly under-funded retirement and OPEB

1-17

plans;

1-18

     (5) These unfunded liabilities either have or threaten to jeopardize the fiscal stability of

1-19

municipalities;

1-20

     (6) Fiscal instability in a municipality may adversely affect the state’s financial interests;

1-21

and

1-22

     (7) Local municipalities should be encouraged to focus on improving the sustainability of

1-23

their retirement and OPEB plans by reducing the unfunded liabilities thereunder; funding the

1-24

plans in a fiscally responsible manner; and employing fiscally prudent budgeting practices.

1-25

     45-13.2-3. Fund created. -- There is hereby created a restricted receipt account entitled

1-26

“The Municipal Accountability, Stability, and Transparency Fund.” referred to within as the

1-27

‘MAST’ Fund. The MAST Fund shall be used solely and exclusively for the purposes set forth

1-28

herein and shall be administered and managed by the division of municipal finance within the

1-29

department of revenue. Upon payment instructions from the chief of the division of municipal

1-30

finance, the tax administrator of the division of taxation within the department of revenue shall

1-31

disburse funds to the cities and towns in accordance with said payment instructions.

2-1

     45-13.2-4. Purpose of and payments from MAST. -- The purpose of the MAST Fund

2-2

shall be to encourage municipalities to employ fiscally prudent practices; to improve the

2-3

sustainability of their retirement and OPEB plans; and to reduce the unfunded liabilities there-

2-4

under by providing additional state aid to municipalities who comply with the requirements and

2-5

provisions of this chapter; and withholding state aid to communities in those instances where

2-6

municipalities fail to comply with the requirements of this chapter.

2-7

     45-13.2-5. Funding of MAST. -- The MAST Fund shall be funded with fifty percent

2-8

(50%) of the local meals and beverage tax imposed pursuant to § 44-18-18.1.

2-9

     45-13.2-6. Distributions from MAST. -- (a) Commencing in FY 2012, municipalities

2-10

shall be eligible to receive distributions from the MAST Fund based on the 2009 General

2-11

Revenue Sharing percentage as follows:

2-12

     (1) For FY 2012, municipalities shall be eligible to receive distributions from the MAST

2-13

Fund in March of FY 2012, only if the municipality has complied with the provisions of § 44-35-

2-14

10, § 45-12-22.2, § 45-12-22.3, § 44-5-22, and § 16-2-9;

2-15

     (2) For FY 2013, municipalities shall be eligible to receive distributions from the MAST

2-16

Fund in March of FY 2013, only if the municipality has complied with provisions of § 44-35-10,

2-17

§ 45-12-22.2, § 45-12-22.3, § 44-5-22, § 16-2-9, and § 45-13.3-2; and

2-18

     (3) For FY 2014 and thereafter, municipalities shall be eligible to receive distributions from

2-19

the MAST Fund in March of 2014 and each March thereafter, only if the municipality has complied

2-20

with provisions of § 44-35-10, § 45-12-22.2, § 45-12-22.3, § 44-5-22, § 16-2-9, § 45-13.3-2, and

2-21

§ 45-13.3-3 for FY 2014 and each year thereafter.

2-22

     (4) Commencing in FY 2014, in each year that any city or town does not meet all the

2-23

requirements set forth in this chapter, the state’s contribution toward that city’s or town’s

2-24

obligation toward the teacher retirement fund, pursuant to § 16-16-22, shall be decreased by 5

2-25

percentage points.

2-26

      (b) Before any distribution may be made to a community from the MAST Fund, the chief

2-27

elected official must certify in writing under oath to the division of municipal finance that the

2-28

requirements set forth in the sections referenced above have been satisfied. In the event that it is

2-29

determined that a municipality which submitted such certification had not, in fact, satisfied the

2-30

requirements as certified, said municipality shall be required to refund to the MAST Fund the

2-31

amount received in the fiscal year that said certification was submitted. Until such refund is made,

2-32

said municipality shall not be entitled to receive any further distribution from the MAST Fund;

2-33

provided, however, the amount owed by the municipality to the MAST Fund as a refund may be

2-34

offset against any future distributions from the MAST Fund to the municipality.

3-1

     (c)(1) In making a determination as to whether a city or town is entitled to receive a

3-2

distribution from the MAST Fund in any year, the division of municipal finance may consider any

3-3

and all reports required to be filed by the city or town with the division, financial statements;

3-4

audited statements; actuarial valuations and updates thereto; and any and all other information and

3-5

or documentation deemed relevant by the division.

3-6

     (2) The division of municipal finance may consider extenuating circumstances and the

3-7

specific pension and OPEB funding structures for each municipality when deciding whether a

3-8

city or town is in compliance with the MAST criteria.

3-9

     SECTION 2. Title 45 of the General Laws entitled “TOWNS AND CITIES” is hereby

3-10

amended by adding thereto the following chapter:

3-11

     CHAPTER 13.3

3-12

     FUNDING OF MUNICIPAL PENSION PLANS AND OTHER POST EMPLOYMENT

3-13

BENEFITS

3-14

     45-13.3-1. Short title. -- This chapter shall be known as the Funding of Municipal

3-15

Pension Plans and Other Post Employment Benefits Act, herein referred to as “OPEB’.

3-16

     45-13.3-2. Municipal pension plans. -- (a) Annual Contributions to Pension Plans.

3-17

     (1) Commencing in FY 2013, municipalities shall be required to make their Annually

3-18

Required Contribution (ARC) or their Annual Pension Cost (APC), whichever is greater, for all

3-19

municipal pension plans and said contributions shall be made in accordance with generally

3-20

accepted accounting principles.

3-21

     (2) Commencing in FY 2013, in any fiscal year in which a municipality does not annually

3-22

fund its ARC or APC, whichever is greater, at a one hundred percent (100%) level, said level to

3-23

be determined in accordance with the most recent available valuation, said municipality shall be

3-24

required over each of the next successive five (5) fiscal years to increase its actual contribution to

3-25

its ARC or APC as follows: (i) in the first year, the municipality’s actual contribution shall be

3-26

increased by the difference between the prior year’s ARC or APC, whichever is greater, of the

3-27

most recent valuation and its prior year actual contribution divided by five (5); and (ii) for years

3-28

two (2) through year five (5), the annual actual contribution shall be increased by the difference

3-29

between the ARC or APC, whichever is greater, of the most recent valuation of the immediately

3-30

preceding year and the actual contribution made by the municipality in the prior year divided by

3-31

the remaining years.

3-32

     (3) Beginning in FY 2013, cities and towns that have not previously met the goal of one

3-33

hundred (100%) percent contribution toward ARC or APC, whichever is greater, cannot decrease

3-34

the dollar amount of contribution compared to the preceding fiscal year.

4-1

     (b) Funding Ratios of Pension Plans. - Starting in FY 2013, in any fiscal year that a city

4-2

or town has any municipal pension plan that has a funded ratio below fifty percent (50%), as

4-3

determined in the most recent available actuarial valuation of the municipal pension plan, the city

4-4

or town will be required to make an additional annual contribution to said municipal pension plan

4-5

in that fiscal year in an amount equal to ten percent (10%) of the contribution otherwise required

4-6

to be made in that fiscal year, exclusive of any adjustments also required pursuant to section

4-7

(a)(2) above. Said additional contributions shall continue to be made annually until such time as

4-8

the city’s or town’s funding ratio is fifty percent (50%) or greater.

4-9

     (c) The division of municipal finance will monitor the progress of the cities and towns

4-10

towards achieving one hundred percent (100%) ARC contributions. The division shall use the

4-11

municipality’s audited financial statements, applicable actuarial valuations; and such other

4-12

information and/or documentation as it deemed relevant to determine a municipality’s

4-13

compliance with the requirements of this chapter.

4-14

     (d) The Annually Required Contributions or Annual Pension Costs to the pension fund will

4-15

be based on the most recent available actuarial valuation. The underlying assumptions for the

4-16

actuarial valuations must adhere to generally accepted accounting principles.

4-17

     (e) The division of municipal finance will conduct a study on locally-administered

4-18

pension plans. The goal of the study will be to examine the feasibility to move locally-

4-19

administered pension plans into the state’s Municipal Employee Retirement System (MERS). In

4-20

conducting the study the division of municipal finance will consult with the office of the state’s

4-21

general treasurer, the office of the auditor general, local officials, union representatives, the

4-22

Rhode Island League of Cities and Towns, the Rhode Island Public Expenditure Council, and

4-23

such other entities, organizations, and/or individuals as it deems appropriate. The results of the

4-24

study will be submitted to the Governor, the Speaker of the House, the Senate President, and the

4-25

Chairs of the House and Senate Finance Committees no later than December 31, 2011.

4-26

     45-13.3-3. Municipal OPEB Plans. -- (a) Commencing in FY 2014, municipalities shall

4-27

be required to make their Annually Required Contribution (ARC), for a municipality’s OPEB

4-28

obligations and said contributions shall be made in accordance with generally accepted

4-29

accounting principles.

4-30

     (b) Commencing in FY 2014, in any fiscal year in which a municipality does not annually

4-31

fund its OPEB ARC at a one hundred percent (100%) level, said level to be determined in

4-32

accordance with the most recent available valuation, said municipality shall be required over each

4-33

of the next successive ten (10) fiscal years to increase its actual contribution to its ARC as

4-34

follows: (i) in the first year, the municipality’s actual contribution shall be increased by the

5-1

difference between the prior year’s ARC of the most recent valuation and its prior year actual

5-2

contribution divided by ten (10); and (ii) for years two (2) through year ten (10), the annual actual

5-3

contribution shall be increased by the difference between the ARC of the most recent valuation of

5-4

the immediately preceding year and the actual contribution made by the municipality in the prior

5-5

year divided by the remaining years.

5-6

     (c) All cities and towns shall be required to join a multiple employer OPEB trust in the

5-7

event that such a trust is established; provided, however, cities and towns that have already

5-8

established an OPEB trust as of June 30, 2010 shall not be required to join a multiple employer

5-9

trust for OPEB, if the city’s or town’s OPEB trust is required to adhere to minimum standards

5-10

established by the state.

5-11

     (d) The division of municipal finance will monitor the progress of the cities and towns

5-12

towards achieving one hundred percent (100%) ARC contributions. The Division shall use the

5-13

municipality’s audited financial statements, applicable actuarial valuations; and such other

5-14

information and/or documentation as it deemed relevant to a municipality’s compliance with the

5-15

requirements of this chapter.

5-16

     (e) The ARC or APC to the pension fund and contributions to OPEB will be based on the

5-17

most recent available actuarial valuation. The underlying assumptions for the actuarial valuations

5-18

must adhere to generally accepted accounting principles. The division of municipal finance may

5-19

consider extenuating circumstances and the specific pension and OPEB funding structures for each

5-20

municipality when deciding whether a city or town is in compliance with the MAST criteria.

5-21

     SECTION 3. Section 44-35-10 of the General Laws in Chapter 44-35 entitled “Property

5-22

Tax and Fiscal Disclosure – Municipal Budgets” is hereby amended to read as follows:

5-23

     44-35-10. Balanced municipal budgets. – Additional reporting requirements –

5-24

Electronic reporting/Municipal Uniform Chart of Accounts -- (a) The operating budgets for

5-25

all cities and towns shall provide for total appropriations which do not exceed total estimated

5-26

receipts, taking into account any general fund surplus or deficit estimated to be carried over from

5-27

the current fiscal year. The funding of accumulated deficits shall be consistent with the provisions

5-28

of § 45-12-22.

5-29

     (b) The chief elected official in each city and town shall provide to the division of

5-30

municipal finance within thirty (30) days of final action, in the form and format required by the

5-31

division, the adopted budget survey.

5-32

     (c) Within thirty (30) days of final action as referenced in subsection (b) above each city

5-33

or town shall provide to the division a five (5) year forecast, in the form and format required by

5-34

the division, for major funds as defined by generally accepted accounting principles as

6-1

established by the Governmental Accounting Standards Board (GASB). The forecast shall

6-2

include, but not be limited to, a scenario reflecting pensions and Post Employment Benefits Other

6-3

Than Pensions (OPEB) obligations at one hundred percent (100%) of the Annual Required

6-4

Contribution (ARC), both for the general and unrestricted school funds. The forecast shall also

6-5

reflect any and all underlying assumptions.

6-6

     (d) Within sixty (60) days of executing changes in health care benefits, pension benefits

6-7

and OPEB a municipality shall provide a fiscal impact statement to the division of municipal

6-8

finance, reflecting the impact on any unfunded liability and ARC, as well as the impact on the

6-9

five (5) year forecast. The fiscal impact statements have to show underlying actuarial assumptions

6-10

and support for underlying assumptions.

6-11

     (e) A municipality shall join electronic reporting/implement municipal uniform chart of

6-12

accounts (UCOA), within six (6) months of implementation.

6-13

     SECTION 4. Section 45-12-22.2 of the General Laws in Chapter 45-12 entitled

6-14

“Indebtedness of Towns and Cities” is hereby amended to read as follows:

6-15

     45-12-22.2. Monitoring of financial operations – Corrective action. -- (a) The chief

6-16

financial officer of each municipality and each school district within the state shall continuously

6-17

monitor their financial operations by tracking actual versus budgeted revenue and expense.

6-18

     (b) The chief financial officer of the municipality shall submit a report on a monthly basis

6-19

to the municipality's chief executive officer, each member of the city or town council, and school

6-20

district committee certifying the status of the municipal budget including the school department

6-21

budget or regional school district. The chief financial officer of the municipality shall also submit

6-22

a quarterly report on or before the 25th day of the month succeeding the end of each fiscal quarter

6-23

a quarterly basis to the division of municipal finance property valuation and the auditor general

6-24

certifying the status of the municipal budget. Each quarterly report submitted must be signed by

6-25

the chief executive officer, chief financial officer as well as the superintendent of the school

6-26

district and chief financial officer for the school district. The report has to be submitted to the

6-27

city/town council president and the school committee chair. It is encouraged, but not required, to

6-28

have the council president/school committee chair sign the report. The chief financial officer of

6-29

the school department or school district shall certify the status of the school district's budget and

6-30

shall assist in the preparation of these reports. The monthly and quarterly reports shall be in a

6-31

format prescribed by the division of municipal finance property valuation and the state auditor

6-32

general. The reports shall contain a statement as to whether any actual or projected shortfalls in

6-33

budget line items are expected to result in a year-end deficit, the projected impact on year-end

6-34

financial results including all accruals and encumbrances, and how the municipality and school

7-1

district plans to address any such shortfalls.

7-2

     (c) If any of the quarterly reports required under subsection (b) above this section project

7-3

a year-end deficit, the chief financial officer of the municipality shall submit to the state division

7-4

office of municipal affairs and the auditor general a corrective action plan signed by the chief

7-5

executive officer and chief financial officer on or before the last day of the month succeeding the

7-6

close of the fiscal quarter no later than thirty (30) days after completion of the monthly budget

7-7

analysis referred to in subsection (b) above, which provides for the avoidance of a year-end

7-8

deficit. The plan may include recommendations as to whether an increase in property taxes and/or

7-9

spending cuts should be adopted to eliminate the deficit. The plan shall include a legal opinion by

7-10

municipal counsel that the proposed actions under the plan are permissible under federal, state,

7-11

and local law. The state division office of municipal finance may rely on the written

7-12

representations made by the municipality in the plan and will not be required to perform an audit.

7-13

     (d) If the division of municipal finance property valuation concludes the plan required

7-14

hereunder is insufficient and/or fails to adequately address the financial condition of the

7-15

municipality, the division of municipal finance property valuation can elect to pursue the

7-16

remedies identified in § 45-12-22.7.

7-17

     (e) The reports required shall include the financial operations of any departments or funds

7-18

of municipal government including the school department or the regional school district,

7-19

notwithstanding the status of the entity as a separate legal body. This provision does not eliminate

7-20

the additional requirements placed on local and regional school districts by § 16-2-9(f) and § 16-

7-21

3-11(e)(3).

7-22

     SECTION 5. Section 45-12-22.3 of the General Laws in Chapter 45-12 entitled

7-23

“Indebtedness of Towns and Cities” is hereby amended to read as follows:

7-24

     45-12-22.3. Year-end deficits. -- (a) If, at the end of any fiscal year, the chief financial

7-25

official determines, based on available data, that it is likely the city or town's general fund or

7-26

combined general fund and unrestricted school special revenue fund will incur a deficit, the

7-27

municipality must notify the auditor general and the division of municipal finance within thirty

7-28

(30) days and immediately develop a plan to eliminate the deficit. The plan shall provide for the

7-29

elimination of the accumulated year-end deficit by annual appropriation, over no more than five

7-30

(5) years, in equal or diminishing amounts. The plan shall indicate the necessary governmental

7-31

approvals and procedures required, and shall include a legal opinion by municipal counsel that

7-32

the proposed action is permissible under federal, state, and local law.

7-33

     (b) The plan to eliminate the year-end deficit shall be submitted to the state auditor

7-34

general for approval. The state auditor general shall determine whether the plan reasonably

8-1

insures elimination of the accumulated deficit in accordance with the law in a fiscally responsible

8-2

manner. The state auditor general may rely on the written representations made by the

8-3

municipality in the plan and will not be required to perform an audit. The judgment of the state

8-4

auditor general in applying this standard shall be conclusive.

8-5

     (c) If the state auditor general determines the plan is insufficient and/or fails to

8-6

adequately address the financial condition of the municipality, or if a plan is not submitted, then

8-7

in such event, the state auditor general can petition the superior court for mandatory injunctive

8-8

relief seeking to compel the municipality to submit a plan as required hereunder. The state auditor

8-9

general shall also have standing to pursue the appropriate remedies identified in § 45-12-22.7.

8-10

     SECTION 6. Section 44-5-22 of the General Laws in Chapter 16-2 entitled “Levy and

8-11

Assessment of Local Taxes” is hereby amended to read as follows:

8-12

     44-5-22.  Certification of tax roll. -- The tax levy shall be applied to the assessment roll

8-13

and the resulting tax roll certified by the assessors to the city or town clerk, city or town treasurer,

8-14

or tax collector, as the case may be, and to the department of revenue – division of municipal

8-15

finance, not later than the next succeeding August 15. Thereafter, the assessor shall cause to be

8-16

published in a newspaper of general circulation within the city or town the rate of tax and the

8-17

percentage of fair market value employed in assessing the tax on manufacturer's machinery and

8-18

equipment.

8-19

     SECTION 7. Section 42-142-1 of the General Laws Chapter 42-142 entitled

8-20

“Department of Revenue” is hereby amended to read as follows:

8-21

     42-142-1. Department of revenue. -- (a) There is hereby established within the

8-22

executive branch of state government a department of revenue.

8-23

      (b) The head of the department shall be the director of revenue, who shall be appointed

8-24

by the governor, with the advice and consent of the senate, and shall serve at the pleasure of the

8-25

governor.

8-26

     (c) The department shall contain the division of taxation (chapter 44-1), the division of

8-27

motor vehicles (chapter 32-2), the division of state lottery (chapter 42-61), the office of revenue

8-28

analysis (chapter 42-142), and the division of municipal finance property valuation (chapter 42-

8-29

142). Any reference to the division of property valuation, division of property valuation and

8-30

municipal finance, or office of municipal affairs in the Rhode Island General Laws shall mean the

8-31

division of municipal finance.

8-32

     SECTION 8. Section 16-2-9 of the General Laws of Chapter 16-2 entitled “School

8-33

Committees and Superintendents is hereby amended to read as follows:

8-34

     16-2-9, General powers and duties of school committees. -- (a) The entire care,

9-1

control, and management of all public school interests of the several cities and towns shall be

9-2

vested in the school committees of the several cities and towns. School committees shall have, in

9-3

addition to those enumerated in this title, the following powers and duties:

9-4

     (1) To identify educational needs in the community.

9-5

     (2) To develop education policies to meet the needs of the community.

9-6

     (3) To provide for and assure the implementation of federal and state laws, the

9-7

regulations of the board of regents for elementary and secondary education, and of local school

9-8

policies, programs, and directives.

9-9

     (4) To provide for the evaluation of the performance of the school system.

9-10

     (5) To have responsibility for the care and control of local schools.

9-11

     (6) To have overall policy responsibility for the employment and discipline of school

9-12

department personnel.

9-13

     (7) To approve a master plan defining goals and objectives of the school system. These

9-14

goals and objectives shall be expressed in terms of what men and women should know and be

9-15

able to do as a result of their educational experience. The committee shall periodically evaluate

9-16

the efforts and results of education in light of these objectives.

9-17

     (8) To provide for the location, care, control, and management of school facilities and

9-18

equipment.

9-19

     (9) To adopt a school budget to submit to the local appropriating authority.

9-20

     (10) To adopt any changes in the school budget during the course of the school year.

9-21

     (11) To approve expenditures in the absence of a budget, consistent with state law.

9-22

     (12) To employ a superintendent of schools and assign any compensation and other terms

9-23

and conditions as the school committee and superintendent shall agree, provided that in no event

9-24

shall the term of employment of the superintendent exceed three (3) years. Nothing contained in

9-25

this chapter shall be construed as invalidating or impairing a contract of a school committee with

9-26

a school superintendent in force on May 12, 1978.

9-27

     (13) To give advice and consent on the appointment by the superintendent of all school

9-28

department personnel.

9-29

     (14) To establish minimum standards for personnel, to adopt personnel policies, and to

9-30

approve a table of organization.

9-31

     (15) To establish standards for the evaluation of personnel.

9-32

     (16) To establish standards for conduct in the schools and for disciplinary actions.

9-33

     (17) To hear appeals from disciplinary actions.

9-34

     (18) To enter into contracts.

10-1

     (19) To publish policy manuals which shall include all school committee policies.

10-2

     (20) To establish policies governing curriculum, courses of instruction, and text books.

10-3

     (21) To provide for transportation services which meet or exceed standards of the board

10-4

of regents for elementary and secondary education.

10-5

     (22) To make any reports to the department of education as are required by the board of

10-6

regents for elementary and secondary education.

10-7

     (23) To delegate, consistent with law, any responsibilities to the superintendent as the

10-8

committee may deem appropriate.

10-9

     (24) To address the health and wellness of students and employees.

10-10

     (25) To establish a subcommittee of the school board or committee to decrease obesity

10-11

and address school health and wellness policies for students and employees consistent with § 16-

10-12

21-28.

10-13

     (26) To annually undertake a minimum of six (6) hours of professional development as

10-14

set forth and described in § 16-2-5.1.

10-15

     (b) Nothing in this section shall be deemed to limit or interfere with the rights of teachers

10-16

and other school employees to collectively bargain pursuant to chapters 9.3 and 9.4 of title 28 or

10-17

to allow any school committee to abrogate any agreement reached by collective bargaining.

10-18

     (c) The school committees of each city, town, or regional school district shall have the

10-19

power to bind their successors and successor committees by entering into contracts of

10-20

employment in the exercise of their governmental functions.

10-21

     (d) Notwithstanding any provisions of the general laws to the contrary, the requirement

10-22

defined in subsections (d) through (f) of this section shall apply. The school committee of each

10-23

school district shall be responsible for maintaining a school budget which does not result in a

10-24

debt.

10-25

     (e) The school committee shall, within thirty (30) days after the close of the first and

10-26

second quarters of the state's fiscal year, adopt a budget as may be necessary to enable it to

10-27

operate without incurring a debt, as described in subsection (d).

10-28

     (f) In the event that any obligation, encumbrance, or expenditure by a superintendent of

10-29

schools or a school committee is in excess of the amount budgeted or that any revenue is less than

10-30

the amount budgeted, the school committee shall within five (5) working days of its discovery of

10-31

potential or actual over expenditure or revenue deficiency submit a written statement of the

10-32

amount of and cause for the over obligation or over expenditure or revenue deficiency to the city

10-33

or town council president and any other person who by local charter or statute serves as the city

10-34

or town's executive officer; the statement shall further include a statement of the school

11-1

committee's plan for corrective actions necessary to meet the requirements of subsection (d). The

11-2

plan shall be approved by the auditor general and also submitted to the division of municipal

11-3

finance.

11-4

     (g) Notwithstanding any other provision of law, whether of general or specific

11-5

application, and notwithstanding any contrary provision of any city or town charter or ordinance,

11-6

the elected school committee of any city, town and regional school district shall be, and is hereby

11-7

authorized to retain the services of such independent legal counsel as it may deem necessary and

11-8

convenient. Any counsel so retained shall be compensated out of funds duly appropriated to the

11-9

school committee, and in no event shall the independent counsel be deemed to be an employee of

11-10

the pertinent city or town for any purpose.

11-11

     SECTION 9. This article shall take effect upon passage.