[Adopted as Ch. 2, Art. III, § 2-36, of the General Bylaws]
The Selectmen shall annually appoint an Accountant, who shall keep a complete set of books wherein shall be entered the amount of each specific appropriation and each amount that has been expended on account of such appropriation. The Accountant shall, when any appropriation has been wholly expended, immediately make a report of that fact to the Selectmen and to the head of the department under whose direction the work for which the appropriation was made is carried on. The Accountant shall inspect all the necessary warrants, drafts, other orders on the Treasurer for the payment of money and shall approve the same in writing, but only when such warrants or drafts or other orders are signed by a majority at least of the Selectmen, or other board or committee or by the person authorized to expend an appropriation.
[Amended 4-24-2023 ATM by Art. 16]
The Accountant shall examine all bills or demands rendered against the Town; shall see that they have been incurred and properly approved by some person duly authorized, in exact accordance with such authority, that the clerical computations are correct, and that there are on hand funds appropriated for such purpose sufficient for the payment of such demand or bill. In case of any error, the Accountant shall make note of the fact and return the bill or demand, and warrant, draft or other order accompanying the same, with his objections to the officer or board representing the same. If the Accountant approves the bill or demand, and warrant, draft or other order for the same, he shall cause a record of the same to be entered in a book kept for that purpose and not later than three days from the time that he receives the same he shall cause them to be delivered to the Town Treasurer for payment.
The Accountant shall immediately, after the first day of each second month, deliver by mail or otherwise to the Selectmen, or other board or committee, or to the persons authorized to expend an appropriation, a report of the amount of the respective appropriation, including any receipts that may lawfully be added thereto, that they are authorized to expend and the amount of the drafts made on account of the same and of the balance of such appropriation remaining subject to draft.[1]
[1]
Editor's Note: Original Subsection d, setting forth the Town Accountant's duty to have the bylaws printed in the Town Report every fifth year, which immediately followed this section, was repealed 4-24-2023 ATM by Art. 16.