Town Bylaws: Chapter Four- Financial Affiars

The Board of Selectmen, through the Town Administrator,  shall annually provide for an audit of all financial books and records of each department of the town, or whenever the Selectmen deem an audit of the whole town or of any particular town agency to be necessary, under the supervision of the state division of accounts, as provided in section 35 of chapter 44 of the General Laws. The audit shall be conducted by a certified public accountant, or firm of such accountants, having no interest, direct or indirect, in the affairs of the town. The annual audit shall be completed within six (6) months after the end of the subject fiscal year.

 

Immediately following the dissolution of the annual town meeting, the Town Administrator shall select the accountant or firm of accountants to conduct the annual town audit; provided, however, that the board of selectmen may contract with such accountant or firm for up to three (3) consecutive years of auditing services; provided, further, that no person or firm may be selected to perform such audit for more than six (6) years in succession nor for more than six (6) years out of every nine (9).

  

 

 

No monies shall be paid from the Town Treasury except in payment of taxes due the County and the Commonwealth and of notes and interest due thereon without a warrant on the Town Treasurer to pay the same, signed by the Director of Finance and the Town Administrator and countersigned by at least a majority of the Board of Selectmen.

 

 

All officers, boards, departments and committees authorized to expend Town money shall, on or before the fifteenth (15th) day of each month, approve and transmit to the Director of Finance all correctly presented bills, demands, drafts, orders and accounts chargeable to the respective appropriations of which they have the expenditure. Each bill, demand, draft, order or account so approved shall be consecutively numbered and approval shall consist of such number, the date and the signatures of at least two (2) members (or three (3) members where three (3) or more would constitute a majority) of the board, department or committee, or, in the case of a department having but one (1) head or directing officer, the signature of such department head or officer. Each board, department and committee shall have a separate designation and series of numbers.

  

  

The Director of Finance shall, on or before the twenty–fifth (25th) day of each month, draw and issue a warrant on the Town Treasurer for the payment of each bill, draft, demand, order or account which the Director of Finance finds to be approved as hereinbefore provided. Each such warrant shall bear the number, date and amount of the bill, demand, draft, order or account presented for payment; the name of the creditor to whom such amount is due; the board, department or committee to whose appropriation such amount is chargeable; and shall be signed by the Director of Finance and the Town Administrator and countersigned by at least a majority of the Board of Selectmen.

  

The Town Treasurer shall, on or before the fifth (5th) day of each month, honor all warrants presented to him which have been correctly issued during the month next preceding as hereinabove provided.

 

Notwithstanding the provisions of Sections 3, 4 and 5 above, payrolls of Town Employees may be prepared, approved and transmitted to the Director of Finance as often as once each week, and when so approved, the Director of Finance may draw and issue warrants for the payment thereof and payments may be made by the Town Treasurer.

  

 

At the first of any financial year, each department may draw on the Town Treasury for a sum not in excess of Fifty Dollars ($50.00) for use as an emergency fund and petty cash payments. Whenever any part of this fund is expended, a requisition with voucher numbered and attached shall be at once made on the Director of Finance for an amount equal to the sum expended which when collected by the department making the requisition, shall be placed with such fund so that at all times the amount drawn for said fund will be equal in cash or warrants to the amount originally drawn for said fund.

 

 

No money shall be paid from the Town Treasury except by a check made payable to the creditor or order. The number of each warrant issued by the Director of Finance shall be endorsed on the margin of the check issued in payment thereof.

 

 

No officer, board, department or committee having the disbursement of an appropriation shall make purchases of supplies or materials or contract for services to be rendered the Town without issuing a written purchase order therefor or prescribed form; provided, however, that the provisions of this section shall not apply to the salaries or wages of officers and persons regularly or temporarily employed by the Town. One copy of every purchase order, which shall contain the amount of the expenditure, shall be sent to the Director of Finance on the day the purchase order is delivered to the vendor. Whenever any appropriation shall have been expended or whenever, in the judgment of the Director of Finance, it appears that the liabilities incurred against any appropriations may be in excess of the unexpended balance of said appropriation, the Director of Finance shall immediately give notice to the Town Administrator and to the board, committee, head of department, or official authorized to make expenditures from said appropriation, and no claim against such appropriation shall be allowed nor any further liability be incurred until the Town makes provision for the payment of same.

   

 

The Director of Finance shall at regular intervals and at least as often as once each month send to the Town Administrator and to each officer, board, department and committee having the disbursement of an appropriation, a statement of the amount of orders approved and warrants drawn on behalf of said officer, board, department or committee during the preceding month together with a statement of the unexpended balance of each such appropriation.

 

   04ATM38 TR 151: Delete the words “Town Comptroller” and replace with the words “Director of Finance”

 

No money appropriated for a general or special purpose shall be applied to any other use unless by a vote of the Town, and all unexpended balances of annual appropriations in the Treasury on June thirtieth (30th) of each fiscal year shall be transferred to an account designated the Excess and Deficiency Account. All unexpended balances of special appropriations shall be transferred only by vote of the Town.

 

 

The Collector of Taxes shall collect, under the title of Town Collector, all accounts due the Town except interest and dividends on investments of trust funds, and the Town Collector shall in the collection of such accounts, have the same powers of collection as those granted by law to the Collector of Taxes. The Collector of Taxes shall be authorized to use all means of collecting taxes which a Town Treasurer may use when appointed a collector of taxes.

 

The Town Collector shall, in the collection of his accounts, assess interest and other charges and fees permitted by Section 15 of Chapter 60 of the General Laws on overdue accounts for services rendered and licenses or permits issued by the Town.

 

 

All accounts coming due the Town shall forthwith be committed by the several officers, boards, departments and committees of the Town to the Town Collector, together with all available information in relation thereto.

 

If it shall seem advisable to the Town Collector that suit should be instituted on behalf of the Town for the establishment or collection of any account due the Town, he shall so notify the Selectmen, and he shall report to them from time to time, as they may direct, upon all uncollected accounts in his hands. The Selectmen shall take such action with respect to all such accounts as they may deem expedient and consistent with the interests of the Town.

 

The Town Collector shall, at least once in each week, pay over to the Town Treasurer all money received by the Collector on every such account, including any sums received as interest on money received by the Collector on such accounts in any bank. Every other officer of the Town shall pay into the Treasury of the Town all amounts received on behalf of the Town, except as otherwise provided by law, and shall make a true return thereof to the Director of Finance stating the accounts upon which such amounts were received. In no event shall such money be withheld beyond the fifth (5th) day of the month next following its receipt. The Town Treasurer shall furnish such officer with a receipt for such amount so paid into the Treasury and shall forward a duplicate thereof to the Town Administrator.

Notwithstanding any prior provision of this section, Collection Fees, as described in M.G.L. Chapter 60, section 15, subsections 10 and 11, shall be paid directly to the Deputy Tax Collector or other collecting officer.

 

 

Except as otherwise provided by law, the Town Treasurer shall have custody of all deeds, bonds, insurance policies, securities, evidences of indebtedness and other similar documents owned by the Town, except that bonds given to the Town by the Town Treasurer, the Collector of Taxes, and the Town Clerk shall be in the custody of the Selectmen. The Director of Finance shall have custody of contracts of the Town where provided by law.

 

 

Fees to be charged for use of Town property and other services shall be as set forth in Section 2 of

Chapter 29.

  

 

Payments due the Contributory Retirement System for pensions and administration shall be paid one–twelfth (1/12) on the first day of July following the appropriation and one–twelfth (1/12) on the first day of each succeeding month.

 

 

a.)    The Tax Collector shall annually furnish to each Department, Board, or Commission responsible for the issuance of licenses or permits (including renewals of same), a list of all persons, corporations, business enter­prises, or other parties who have neglected or refused to pay any local taxes, fees, assessments, betterments, or any other municipal charges for a period of at least twelve months and does not have a pending application for abatement of such tax before the appellate tax board.

  

b.)   Each licensing or permitting authority may deny, revoke, or suspend any license or permit (or renewal thereof) of any party whose name appears on the list aforementioned or with respect to any activity, event or other matter which is the subject of such license or permit and which activity, event or matter is carried out or exercised or is to be carried out or exercised on or about real estate owned by any party or entity having a financial interest in such license or permit whose name appears on said list, provided that written notice is provided to the applicant and to the Tax Collector, and that said party is given a hearing, to be held not later than fourteen (14) days subsequent to said notice.

  

        Said list shall be prima facie evidence for denial, revocation, or suspension of said license or permit; the Tax Collector shall have the right to intervene in any hearing conducted relative to such action of revocation, denial, or suspension. All findings made by the licensing or permitting authority at such hearing shall not be relevant to or introduced into any other proceeding at law, except for an appeal from such denial, revocation, or suspension. Any license or permit denied, suspended, or revoked under this section shall not be issued or renewed until such time the licensing or permitting authority is in receipt of a certificate, issued by the Tax Collector, that the applicant is now in good standing with respect to all monies due at the time of issuance of the certificate.

  

c.)    Any party may enter into a payment agreement with the municipality, and the Tax Collector may, on such agreement, issue a certificate noting the terms of such agreement; any license or permit issued on the basis of such conditional certificate shall itself be conditioned upon satisfactory compliance with the terms of the agreement. Failure to comply with such terms shall result in suspension or revocation of said license or permit, subject to the hearing and notification procedures noted above.

  

d.)   The Board of Selectmen may waive such denial, suspension, or revocation if it finds that there is no substantial business interest by the property owner, its officers or stockholders, or by members of his immediate family in the business or activity conducted in or on said property.

  

e.)    This section shall not apply to licenses and permits for: open burning; bicycle permits; sale of articles for charitable purposes; children work permits; clubs or associations dispensing food or beverages; dog licenses; fishing, hunting, or trapping licenses; marriage licenses; theatrical or public exhibition permits.