[Adopted as Ch. 4 of the 1996 By-laws; amended 11-18-2013 STM by Art. 16]
[Amended 11-17-2014 ATM
by Art. 18]
A.Â
The Board of Selectmen, through the Town Manager, shall annually
provide for an audit of all financial books and records of each department
of the Town, or whenever the Selectmen deem an audit of the whole
Town or of any particular Town agency to be necessary, under the supervision
of the state division of accounts, as provided in G.L. c.44, § 35.
The audit shall be conducted by a certified public accountant, or
firm of such accountants, having no interest, direct or indirect,
in the affairs of the Town. The annual audit shall be completed within
six months after the end of the subject fiscal year.
B.Â
Immediately following the dissolution of the Annual Town Meeting,
the Town Manager shall select the accountant or firm of accountants
to conduct the annual Town audit; provided, however, that the Board
of Selectmen may contract with such accountant or firm for up to three
consecutive years of auditing services; provided, further, that no
person or firm may be selected to perform such audit for more than
six years in succession nor for more than six years out of every nine.
[Amended 11-17-2014 ATM
by Art. 18]
No monies shall be paid from the Town Treasury except in payment
of taxes due the County and the Commonwealth and of notes and interest
due thereon without a warrant on the Treasurer-Collector to pay the
same, signed by the Director of Finance and the Town Manager and countersigned
by at least a majority of the Board of Selectmen or as may otherwise
be authorized by the Town Charter.
All officers, boards, departments and committees authorized
to expend Town money shall, on or before the 15th day of each month,
approve and transmit to the Director of Finance all correctly presented
bills, demands, drafts, orders and accounts chargeable to the respective
appropriations of which they have the expenditure. Each bill, demand,
draft, order or account so approved shall be consecutively numbered
and approval shall consist of such number, the date and the signatures
of at least two members (or three members where three or more would
constitute a majority) of the board, department or committee, or,
in the case of a department having but one head or directing officer,
the signature of such department head or officer. Each board, department
and committee shall have a separate designation and series of numbers.
[Amended 11-17-2014 ATM
by Art. 18]
The Director of Finance shall, on or before the 25th day of
each month, draw and issue a warrant on the Treasurer-Collector for
the payment of each bill, draft, demand, order or account which the
Director of Finance finds to be approved as hereinbefore provided.
Each such warrant shall bear the number, date and amount of the bill,
demand, draft, order or account presented for payment; the name of
the creditor to whom such amount is due; the board, department or
committee to whose appropriation such amount is chargeable; and shall
be signed by the Director of Finance and the Town Manager and countersigned
by at least a majority of the Board of Selectmen or as may otherwise
be authorized by the Town Charter.
The Treasurer-Collector shall, on or before the fifth day of
each month, honor all warrants presented to him which have been correctly
issued during the month next preceding as hereinabove provided.
Notwithstanding the provisions of §§ 39-15, 39-16 and 39-17 above, payrolls of Town employees may be prepared, approved and transmitted to the Director of Finance as often as once each week, and when so approved, the Director of Finance may draw and issue warrants for the payment thereof and payments may be made by the Treasurer-Collector.
At the first of any financial year, each department may draw
on the Town Treasury for a sum not in excess of $50 for use as an
emergency fund and petty cash payments. Whenever any part of this
fund is expended, a requisition with voucher numbered and attached
shall be at once made on the Director of Finance for an amount equal
to the sum expended which when collected by the department making
the requisition, shall be placed with such fund so that at all times
the amount drawn for said fund will be equal in cash or warrants to
the amount originally drawn for said fund.
No money shall be paid from the Town Treasury except by a check
made payable to the creditor or order. The number of each warrant
issued by the Director of Finance shall be endorsed on the margin
of the check issued in payment thereof.
[Amended 11-17-2014 ATM
by Art. 18]
No officer, board, department 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 therefor or prescribed form; provided, however,
that the provisions of this section shall not apply to the salaries
or wages of officers and persons regularly or temporarily employed
by the Town. One copy of every purchase order, which shall contain
the amount of the expenditure, shall be sent to the Director of Finance
on the day the purchase order is delivered to the vendor. Whenever
any appropriation shall have been expended or whenever, in the judgment
of the Director of Finance, it appears that the liabilities incurred
against any appropriations may be in excess of the unexpended balance
of said appropriation, the Director of Finance shall immediately give
notice to the Town Manager and to the board, committee, head of department,
or official authorized to make expenditures from said appropriation,
and no claim against such appropriation shall be allowed nor any further
liability be incurred until the Town makes provision for the payment
of same.
[Amended 11-17-2014 ATM
by Art. 18]
The Director of Finance shall at regular intervals and at least
as often as once each month send to the Town Manager and to each officer,
board, department and committee having the disbursement of an appropriation,
a statement of the amount of orders approved and warrants drawn on
behalf of said officer, board, department or committee during the
preceding month together with a statement of the unexpended balance
of each such appropriation.
No money appropriated for a general or special purpose shall
be applied to any other use unless by a vote of the Town, and all
unexpended balances of annual appropriations in the Treasury on June
30th of each fiscal year shall be transferred to an account designated
the Excess and Deficiency Account. All unexpended balances of special
appropriations shall be transferred only by vote of the Town.
The Treasurer-Collector shall collect all accounts due the Town
except interest and dividends on investments of trust funds, and the
Town Collector shall in the collection of such accounts, have the
same powers of collection as those granted by law to the Collector
of Taxes. The Treasurer-Collector shall be authorized to use all means
of collecting taxes which a Treasurer may use when appointed a collector
of taxes.
The Treasurer-Collector shall, in the collection of his accounts,
assess interest and other charges and fees permitted by G.L. c.60,
§ 15, on overdue accounts for services rendered and licenses
or permits issued by the Town.
All accounts coming due the Town shall forthwith be committed
by the several officers, boards, departments and committees of the
Town to the Treasurer-Collector, together with all available information
in relation thereto.
[Added 5-15-2017 STM
by Art. 2; amended 11-13-2017 ATM
by Art. 10]
The Treasurer-Collector shall serve Notice by certified mail
and by first class mail on all real property tax accounts deferred
pursuant to G.L. c. 59, § 5, clause 41A, or similarly deferred
tax accounts, upon notification of the death of the taxpayer or the
failure to annually apply for the continued exemption. Said Notice
shall include the statutory citation for the exemption, total deferred
amount due, interest accrued, and the current rate of interest charged
on all deferred amounts. Notwithstanding the foregoing, failure to
provide the notice as set forth hereunder shall not relieve the taxpayer
or the tax account of any obligations otherwise required by law.
If it shall seem advisable to the Treasurer-Collector that suit
should be instituted on behalf of the Town for the establishment or
collection of any account due the Town, he shall so notify the Selectmen,
and he shall report to them from time to time, as they may direct,
upon all uncollected accounts in his hands. The Selectmen shall take
such action with respect to all such accounts as they may deem expedient
and consistent with the interests of the Town.
[Amended 11-17-2014 ATM
by Art. 18]
The Treasurer-Collector shall forthwith upon receipt pay over
to the Town Treasury all money received by the Treasurer-Collector
on every such account, including any sums received as interest on
money received by the Treasurer-Collector on such accounts in any
bank. Every other officer of the Town shall pay into the Treasury
of the Town all amounts received on behalf of the Town, except as
otherwise provided by law, and shall make a true return thereof to
the Director of Finance stating the accounts upon which such amounts
were received. The Treasurer-Collector shall furnish such officer
with a receipt for such amount so paid into the Treasury and shall
forward a duplicate thereof to the Town Manager. Notwithstanding any
prior provision of this section, Collection Fees, as described in
G.L. c.60, § 15(10) and (11), shall be paid directly to
the Deputy Tax Collector or other collecting officer.
Except as otherwise provided by law, the Treasurer-Collector
shall have custody of all deeds, bonds, insurance policies, securities,
evidences of indebtedness and other similar documents owned by the
Town, except that bonds given to the Town by the Treasurer-Collector
and the Town Clerk shall be in the custody of the Selectmen. The Director
of Finance shall have custody of contracts of the Town where provided
by law.
Fees to be charged for use of Town property and other services shall be set in accordance with § 150-3.
Payments due the Contributory Retirement System for pensions
and administration shall be paid on such schedule as the Contributory
Retirement System shall determine.
A.Â
There shall be a Mitigation Funds Committee which shall advise and
make recommendations to the Finance and Warrant Committee and Town
Meeting as to expenditure of funds on deposit in a mitigation stabilization
fund. Said committee shall consist at all times of five voters of
the Town and shall be appointed as provided in this section. Except
as hereinafter specifically provided, no person, other than a Town
Representative, holding an elective or appointive office in the Town
nor any employee of the Town shall serve on such committee. The members
of the committee shall serve without compensation and may, with the
approval of the Town Manager, employ clerical or other assistance
subject to available appropriation. The Committee shall choose its
own officers.
[Amended 11-17-2014 ATM
by Art. 18]
B.Â
The Moderator shall appoint three of the original members of said
committee, who shall serve terms of one, two and three years respectively,
as the Moderator shall designate; and annually thereafter, immediately
following the dissolution of the business session of the Annual Town
Meeting, the Moderator shall appoint one new member to said committee
who shall succeed the member appointed by him whose term then shall
have expired and who shall serve for a term of three years.
C.Â
One member of said committee shall be appointed annually by the Board
of Selectmen and such member may but need not be a member of the Board
of Selectmen; and one member shall be appointed annually by the Planning
Board and such member may but need not be a member of the Planning
Board. Members so appointed shall serve terms of one year from the
time of the Annual Town Meeting at which they are appointed.
D.Â
Whenever any vacancy shall occur in the office of the committee,
whether by reason of death, resignation, removal from the Town, appointment
or election to Town office, being hired as a Town employee, or other
cause, such vacancy shall be filled by the appointing authority which
appointed the member whose position shall have become vacant for the
remainder of the unexpired term. A copy of such appointment shall
be sent by the appointing authority to the Town Clerk and to the Secretary
of the Committee.
E.Â
For the purposes of this section, a mitigation stabilization fund
shall be a special purpose stabilization fund established pursuant
to G.L. c.40, § 5B into which are deposited payments made
by developers or parties to an agreement with the Town for a particular
purpose or for unrestricted use, including mitigation payments, infrastructure
charges or other payments made by a private party in connection with
a regulatory activity or a municipal contract, permit application,
or by-law. It shall be the duty of the committee to confer with the
Finance and Warrant Committee and the Director of Finance to determine
the amount and availability of mitigation stabilization funds and
to confer with Town boards, commissions, committees, officers, employees,
and other agencies and departments of the Town, all of which shall
cooperate with the committee in arriving at recommendations for expenditure
of such funds for the purposes designated in the grant of such funds
or, if unrestricted, for general municipal purposes; and all such
agencies and departments or other authorities of the Town shall furnish
to the committee no later than the fourth Friday in October in each
year in which mitigation stabilization funds are available detailed
estimates of the expenditures necessary for improvements under their
jurisdiction for the ensuing five years. The committee shall prepare,
in each year in which mitigation stabilization funds are available,
a recommendation of expenditures for mitigation stabilization funds,
including recommendations for the scheduling of such expenditures,
to the Town Manager, Board of Selectmen and Planning Board by the
last Friday in January. In conjunction with the submission of the
annual budget message, the Town Manager shall propose a plan for the
expenditure of such mitigation stabilization funds and the probable
impact of such expenditures on the tax rate of the Town and shall
furnish such report and recommendations to the Finance and Warrant
Committee.
[Amended 11-17-2014 ATM
by Art. 18]
