The Town Manager and all boards, committees, heads of departments
and officers authorized to spend money shall approve and transmit
to the Town Accountant all bills, drafts, orders and payrolls chargeable
to the respective appropriations of which they have the expenditure.
The Town Accountant shall examine all such bills, drafts, orders and
payrolls, and, if found correct, shall draw a warrant upon the treasury
for the payment of the same, and the Treasurer shall pay no money
from the treasury except upon such warrant prepared by the Town Accountant
and approved by the Town Manager. The Town Accountant may disallow
and refuse to approve for payment any claim as fraudulent, unlawful
or excessive, and in such case the Town Accountant shall file with
the Town Treasurer a written statement of the reasons for such refusal.