All officers, boards and committees of the town shall cause
records of their doings and accounts to be kept in suitable books.
Said books shall be kept in their respective places in the town offices
and shall not be removed there from. Said books shall, unless otherwise
provided by law, be open to public inspection at any reasonable time,
but shall remain during such inspection under supervision of the officer,
board or committee having custody thereof. (Article VII, §
1; MGL c. 66)
All officers, boards, standing committees and special committees
of the town having charge of the expenditure of town money shall annually
report thereon in writing in such manner as to give the citizens a
fair and full understanding of the objects and methods of such expenditures,
referring however, to the report of the town accountant for statements
in detail of receipts and payments, and may make therein such recommendations
as they deem proper. Such reports shall include, in addition thereto,
a report of attendance of all officers and numbers of such boards,
standing and special committees. Such reports shall be submitted to
the town manager for inclusion in the annual town report on or before
the fifteenth day of July each year. (Article VII, §
2)
The town manager shall have printed as many copies as deemed
necessary of the annual town report, ready for distribution in accordance
with the General Laws. The annual town report shall contain, in addition
to the reports of officers, boards and committees as herein before
provided, a detailed report of all moneys received into and paid out
of the town treasury in the financial year next proceeding, showing
separately payments made from the proceeds of loans as capital outlays,
for permanent improvements, the report of the town collector, of receipts,
payments and abatements; statements of all funds belonging to the
town or held for the benefit of its inhabitants, a statement of the
liabilities of the town on bonds, notes, certificates of indebtedness
or otherwise, and of indebtedness authorized but not incurred, and
the purpose thereof; a statement of transfers made to or from any
appropriation; abstracts of the records of the meetings of the town
held since publication of the last annual report; and such other matters
as the said report is required by law to contain, or as may be inserted
by the town manager under the discretion granted him by law. (Article VII, § 3; MGL c. 40, §§ 49, 50)
