401.00 Duty of Town Clerk To Notify
It shall be the duty of the Town Clerk immediately after every Town Meeting to furnish the Town Accountant, Board of Assessors, Board of Selectmen and Finance Committee with a statement of all monies appropriated by the Town at such meeting, and of the purposes for which monies were respectively appropriated.
402.00 Audits
All of the accounts of the Town shall be audited annually by the Division of Accounts, Department of Corporations and Taxation, in accordance with the laws of the Commonwealth.
403.00 Purchases
No officer, board or committee having the disbursement of an appropriation shall make purchases of supplies or materials or contract for services to be rendered the Town without issuing a written purchase order, therefore on prescribed forms, provided however, that the provisions of this section shall not apply to the wages of persons temporarily employed by the Town. All purchase orders are to be in triplicate; one to be designated for and delivered to the Town Accountant; and one to be designated for the files of the office issuing the order. The order designated for the vendor shall be submitted to the Town Accountant and shall not be delivered to the vendor until the Town Accountant shall have certified thereon that there is sufficient unemcumbrance against such appropriation; provided, however, that verbal orders for supplies or
materials or services to be rendered may be issued for an amount not to exceed twenty-five ($25.00) dollars. All order forms on the day the orders are given and transmitted within forty-eight (48) hours to the Town Accountant to be certified and recorded.
403.01 Expiration of Special Appropriations and Borrowing Authorization
Part 1:
Any appropriation or authorization to borrow, voted as a Special Article, of which funds have not been encumbered and which there is no pending litigation relative to the purpose of said appropriation or borrowing, shall expire after a period of three years.
Part 2:
Any existing appropriation by Special Article or authorization to borrow that is at least three years old at the time of adoption of this bylaw will expire one year from the time of adoption unless those funds are encumbered or if there is pending litigation relative to the purpose of said appropriation.
Part 3:
The Town Manager shall include in his Annual Budget proposal to the Selectmen a listing of all Special Articles as well as bonding authorizations and include information on the status of said article or authorization.
(Article 24 of the May 1, 2006 Annual Town Meeting, Held on May 22, 2006)
404.00 Accounting
The Town Accountant shall prescribe the methods of accounting and the forms to be used by several officers, boards and committees of the Town pertaining to their receipts and disbursements, and shall provide that such methods and forms shall conform to the requirements prescribed by law or any rules or regulations made thereunder.
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