[Amended 4-6-1991]
All accounts of the Town shall be audited biennially, either
under the supervision of the Director of Accounts, Department of Revenue,
in accordance with the provisions of MGL c. 44, § 35, or
by a person chosen by the Selectmen, in accordance with MGL c. 44,
§ 42.
Each head of a department, board, or committee authorized to
expend money shall furnish the Town Accountant at the close of the
fiscal year a list of unpaid bills, indicating the amount due, to
whom it is owed, and for what purpose. This information shall be incorporated
in the Town Accountant's annual report. Authorization for payment
of expenditures from a prior fiscal year which have exceeded the Town's
appropriation requires a four-fifths vote at an Annual Town Meeting
and a nine-tenths vote at a Special Town Meeting.
Town officers, boards and committees shall comply with Massachusetts
statutes regarding solicitation of bids relating to public works projects,
public buildings and municipal contracts, including, without limitation,
MGL c. 30B; MGL c. 30, §§ 39A through 39M; and MGL
c. 149, §§ 44A through 44M.
Any officer contracting for work for the Town at a cost in excess
of $2,000 shall require the contractor to furnish a bond to guarantee
the faithful performance of the contract, in accordance with MGL c.
149, § 29.
No board, committee, or officer having charge of any work for
which partial payment is to be contributed by private citizens shall
undertake the work until a sum estimated by the officer, board, or
committee as sufficient to cover the portion of the cost chargeable
to such private citizens has been deposited with the Town Treasurer-Collector.