[Adopted as Art. 3, §§ 1-5, of the Town Bylaws]
The financial year shall begin with the first day of July in
each year and end with the last day of June following.
It shall be the duty of the Select Board to take charge of the
bonds of the Town Treasurer and Collector of Taxes, and deposit them
in a safe place.
No bill, charge, or account against the Town shall be paid without
the approval, in writing, first obtained of the person, persons, board
or committee contracting the same.
Any portion of any appropriation remaining unexpended at the
close of the financial year shall revert to the Town treasury, unless
otherwise provided by law.
A.
All Town agencies, boards, departments and elected officials who
submit budgets for appropriation to the Town's Annual Meeting shall
be required to post, at least 14 days prior to the Annual Meeting,
a reasonable number of detailed copies of said budgets, said posting
to be in the Sharon Public Library, and additionally copies of said
budgets shall be made available for the public to pick up at the Town
Clerk's office.
B.
Said agencies, boards, departments and officials shall also post and provide, at the same time as the posting required in Subsection A above, copies of the detailed budgets as actually approved for the Town fiscal year then (as of the Town Meeting) in progress, along with a breakdown of all monies expended to a then reasonably current date and with an estimate of the expenditures required until the end of the then current fiscal year.
C.
All of said budgets to be provided pursuant to Subsections A and B above shall be provided in substantially the same form so as to allow an ease of comparison for the Town's citizens. Additionally, the detail required of budgets shall be at a minimum a breakdown to the level of account numbers and subdivisions thereof as maintained as independent units or subunits on the Town's or School Department's computer system. If the names of individuals are included within the names of said accounting units and subunits, they shall be deleted and positions, titles or other appropriate generic identification shall be provided.
