[Amended 1-6-2021 by Ch. 380 of the Acts of 2020]
Warrants for payments of town funds prepared by the town accountant
shall be submitted to the town manager for approval. The approval
of any such warrant by the town manager shall be sufficient authority
to authorize payment by the town. The town manager shall have the
authority to designate in writing and filed with the town clerk and
the select board, an individual who, in the town manager's absence,
shall have the authority to approve the warrants which shall be sufficient
to authorize payment by the town.
The town manager on behalf of town government, the school superintendent
on behalf of the school department and the finance committee shall
create consistent, quarterly budget reports to be shared with town
government, the school department and the public. Such reports shall
include:
(a) A description of the important features of the report;
(b) An indication of any major changes from the current fiscal year in
financial policy, expenditures and revenues, together with the reasons
for such changes;
(c) Actuals for the current fiscal year;
(d) A report showing an estimate of revenues from all sources for the
ensuing fiscal year, along with the probable amount required to be
levied and raised by taxation;
(e) A report, including revenue, expenses and general subsidies for all
enterprise funds and revolving accounts for town government and the
school department; and
(f) Such other material as the town manager, school superintendent and
finance committee may deem appropriate.