Town of Braintree, MA
Norfolk County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Council of the Town of Braintree 5-18-2010 by Ord. No. 09-053. Amendments noted where applicable.]
Charter provisions — See Charter § 2-8(a).
The Town Council shall appoint a Town Auditor to serve for a term of three years and until a successor is chosen and qualified. If appointed as a Town employee and not an independent contractor, the salary of the Town Auditor shall be established by the Town Council and incorporated into the Town's Wage and Salary Classification Plan at a grade approved by the Town Council. If appointed as an independent contractor, the amount paid to the Town Auditor shall not exceed the amount appropriated therefor.
The Town Auditor shall conduct, or cause to be conducted, financial and performance audits following government auditing standards as promulgated by the Comptroller-General of the United States.[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1.10, Adoption of Code).
The Town Auditor shall, from time to time throughout the year, examine, or cause to be examined, the books and accounts of all officers and agencies of the Town which are entrusted with the receipt, custody or expenditure of money, including original bills on which money has been or may be paid from the Town treasury, the documentation submitted by the agency requesting payment of any such bills supporting payment, warrants for the payment of bills, and the canceled checks on file in the office of the Treasurer/Collector.
The Town Auditor shall, at least once in every fiscal year, verify, or cause to be verified, the cash balance of each such officer and agency by the actual count of the cash on hand and by reconciliation of bank balances. The Town Auditor shall keep the Town Council President fully informed as to the results of this activity and, not less frequently than quarterly, shall make a detailed report summarizing the results of this overview to the Ways and Means Subcommittee of the Town Council. All reports to the full Town Council shall be made through the Ways and Means Subcommittee.
The Town Auditor shall make periodic reports to the Town Council in such detail and with such frequency as the Town Council shall, by ordinance, by rule or by other vote, direct.
The Town Auditor shall review each request which is made to the Town Council by the Mayor for the transfer of funds or for a supplementary appropriation.
When the proposed Capital Improvement Program is submitted to the Town Council by the Mayor, as required by Charter Section 6-10, the Town Auditor shall review the proposed capital improvement program.
The Town Auditor shall review the annual budget when the same is submitted to the Town Council by the Mayor, as required by Charter Section 6-5.
At the direction of the Town Council, the Town Auditor shall conduct special projects, such as identifying cost components of a particular program, analyzing expenditure trends, and comparing revenue and expenses.
Subject to the provisions of the conflict of interest statute, MGL c. 268A, the Town Auditor shall recommend to the Town Council the hiring of an independent audit firm to conduct the annual outside audit of the Town's books and accounts and shall coordinate the conduct of the annual audit by the independent firm. The Town Auditor shall review the total Town cash reconciliation between the Treasurer/Collector and the Town Accountant and the data provided to the Department of Revenue, including all bank accounts, investments and trust funds.
The Town Auditor shall conduct an annual physical inventory of any and all Town-owned assets and reconcile the inventory to Town capital asset records and department procurements documents.
If requested, the Town Auditor shall attend all meetings of the Town Council and the Ways and Means Subcommittee, especially during budget discussions.
The Town Auditor acts as the Town Council liaison with the administration regarding all financial issues (e.g., appropriation requests, expenditures, etc.) to be discussed during Town Council meetings.
The Town Auditor shall review certain data prepared by the Assessor's office, including the tax rate, recapitulation, tax levy limitation, tax burden shift worksheets, tax classifications and Department of Revenue estimated receipts and charges.
The Town Auditor shall appoint and employ such assistants and employees as may be necessary for the proper performance of duties of his/her department, subject to the approval of the Town Council and an available appropriation.