[HISTORY: Adopted by the Town Meeting of the Town of Mansfield 5-19-2015 ATM by Art. 21. Amendments noted where applicable.]
The Select Board 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 Select Board 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 Select Board
member 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.
A.
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 Select Board, School Committee and Finance Committee,
as designated by the respective chairperson thereof, plus two at-large
members appointed by the Select Board and School Committee jointly.
B.
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 Select Board 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 their term, except for good cause as determined by the Select Board 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.
A.
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 Chairperson, Vice Chairperson
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.
B.
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:
A.
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.
B.
Review management letters and similar communications, the Town's
response, and implementation of corrective action plans.
C.
Review and monitor the Town's financial reports, reporting processes
and internal controls.
D.
Establish a confidential process to receive, investigate and advise
the Town Manager and Select Board about complaints and questions regarding
accounting or management practices from Town employees.
E.
Report annually to the Select Board how the Audit Committee discharged
its duties and responsibilities for the immediately preceding audit
and advise the Select Board, as appropriate.
F.
Subject to the availability of funding, engage financial experts
in connection with the performance of its duties under this bylaw.
G.
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.