[HISTORY: Adopted by the Town Meeting of the Town of Mansfield 5-19-2015 ATM by Art. 21. Amendments noted where applicable.]
Article I Council on Aging
Article II Audit Committee
The Board of Selectmen shall appoint a Council on Aging for the purpose of coordinating or carrying out programs designed to meet the problems of the aging in cooperation with programs of the Department of Elder Affairs established pursuant to Chapter 19A of the Massachusetts General Laws.
The Board of Selectmen shall appoint a Council on Aging consisting of seven members. Upon acceptance of this bylaw, the Board shall appoint three members for three years, two members for two years, and two members for one-year terms. Members can be reappointed for consecutive terms. The members of the Council shall serve without pay.
Whenever a vacancy shall occur in the membership of the Council by reason of death, resignation, inability to act, or for any other reason, the vacancy shall be filled by appointment by the Selectmen for the remainder of the term.
The Council on Aging, at its first annual meeting and thereafter annually in April of each year, shall elect from its membership a President, First Vice President, Second Vice President, Secretary and Treasurer. Each officer shall hold office until the next annual election. In the event a vacancy occurs in any of the offices above, the Council shall hold a special meeting for the purpose of electing one of its members to fill such vacancy.
The Council shall prepare and submit an annual report of its activities to the Town and shall send a copy thereof to the Department of Elder Affairs.
The Council may appoint such clerks and other employees as it may require.
There is hereby established in the Town and independent Audit Committee consisting of five members. Such members shall consist of one current member each from the Board of Selectmen, School Committee and Finance Committee, as designated by the respective chairman thereof, plus two at-large members appointed by the Board of Selectmen and School Committee jointly.
Each at-large membership shall be reserved, whenever possible, for members with expertise, through education and experience, in accounting, auditing, internal control and financial reporting. Each at-large member:
Each at-large Audit Committee member shall serve a term for two years, except that one of the initial appointees shall serve for a term of one year and one of the initial appointees shall serve for a term of two years in order to allow one at-large member's term to thereafter expire on an annual basis. The Board of Selectmen shall specify the term of office for each of its initial at-large appointees. All other members shall serve a term of one year. Each membership shall commence on July 1 and shall expire on June 30 of any given calendar year, except that the initial members of the Audit Committee shall be appointed no later than 30 days following receipt of approval of this bylaw from the Office of the Attorney General. The term of the appointments of the initial appointees shall be measured from July 1 immediately following such approval. No member's appointment may be rescinded by an appointing authority prior to the expiration of his or her term, except for good cause as determined by the Board of Selectmen in accordance with the procedures set forth in Section 9-7 of the Mansfield Home Rule Charter. Any vacancy occurring in the Audit Committee shall be filled by the appropriate appointing authority for the remainder of the unexpired term.
The Audit Committee shall meet at least two times per year. The annual cycle for Audit Committee business shall coincide with the fiscal year of the Town beginning on July 1. At the first meeting of each fiscal year, the Audit Committee shall elect a Chairman, Vice Chairman and Secretary from its membership. In the event a vacancy occurs in any of these offices, the Audit Committee shall hold a special meeting for the purpose of electing one of its members to fill such vacancy.
Votes of the Audit Committee shall require a majority of those present and voting, with all appointed members entitled to cast a vote. The Audit Committee shall be subject to the Open Meeting Law.
Subject to the Town Charter, specific duties of the Audit Committee shall include, but are not limited to, the following:
Make recommendations to and assist the Town Manager with the selection, terms of relationship, scope of services, and oversight of the work of the independent accountant(s) and independent auditor(s) retained to issue independent reports, audits or other services for the Town.
Review management letters and similar communications, the Town's response, and implementation of corrective action plans.
Review and monitor the Town's financial reports, reporting processes and internal controls.
Establish a confidential process to receive, investigate and advise the Town Manager and Board of Selectmen about complaints and questions regarding accounting or management practices from Town employees.
Report annually to the Board of Selectmen how the Audit Committee discharged its duties and responsibilities for the immediately preceding audit and advise the Board of Selectmen, as appropriate.
Subject to the availability of funding, engage financial experts in connection with the performance of its duties under this bylaw.
Any other duties that are ordinarily performed by governmental audit committees, whenever necessary or appropriate.
If any part of this bylaw shall be held invalid, such part shall be deemed severable and the invalidity thereof shall not affect the remaining parts of this bylaw.