The town meeting shall adopt the annual operating budget with
or without amendments prior to the beginning of the fiscal year.
The select board shall publish in 1 or more local newspapers
the general summary of the 5-year capital improvements plan and a
notice stating: (i) the times and places where copies of the capital
improvements plan are available for inspection; and (ii) the date,
time and place when the select board and the finance committee shall
conduct a joint public hearing on the plan.
Prior to the end of each fiscal year, the select board shall
retain a certified public accountant or accounting firm to conduct
an audit of all accounts, books, records and financial transactions
of every department, office, board, commission and committee of the
town government, including the school department.