[HISTORY: Adopted by the Special Town Meeting 11-12-1974 by Art. 2 as Art. VI of the 1975 Bylaws. Amendments noted where applicable.]
No money shall be paid from the Town treasury without a warrant or order therefor signed by the Town Accountant and approved, in writing, by the Selectmen or a majority of them, which warrant shall state the appropriation from which the money shall be paid.
No bill, draft, order, charge or account against the Town shall be paid without being first approved, in writing, by the person, board, commission, department or other Town officer incurring the same.
It shall be the duty of the Selectmen to require detailed accounts, showing items and dates in all bills against the Town.
The Selectmen and all boards, committees, heads of departments and officers authorized to expend money shall approve, in writing, and transmit to the Town Accountant as often as once each month and at such other time or times as the Town Accountant shall request, in writing, all bills, drafts and orders chargeable to the respective appropriations of which they have the expenditure. The Town Accountant shall examine all such bills, drafts and orders and, if found correct and approved as herein provided, shall draw a warrant upon the Treasurer for the payment of the same, and the Treasurer shall pay no money from the treasury except upon such warranty approved by the Selectmen.
The Town Clerk shall, as soon as an order or vote appropriating money becomes effective, certify to the Selectmen, the Assessors and the Town Accountant each appropriation in detail and the provision made for meeting the same, if specified in the appropriation, order or vote.
Editor’s Note: Former § 28-6, Competitive bids required for certain work; exemptions, as amended, was repealed ATM 5-7-2016 by Art. 40.
[Added ATM 5-4-2002 by Art. 42]
As used in this section, a "specific appropriation" is a Town Meeting authorization described in the vote of the Town Meeting article to be an appropriation for a particular, identifiable purpose.
Unless otherwise provided in a vote of the Town Meeting making a specific appropriation, or unless a specific appropriation has been encumbered by contractual obligations, the funds for a specific appropriation shall remain available for a period of three years from the commencement of the fiscal year in which the funds appropriated were authorized. At the end of the third fiscal year, any funds remaining in the specific appropriation shall revert to the General Fund of the Town.
General appropriations for salaries and other ordinary recurring departmental expenses shall continue to revert to the General Fund at the close of the fiscal year for which they are made, as provided by law.
Nothing in this section shall be construed to affect the right of any creditor of the Town regardless of the reversion of any appropriation to the General Fund.
An article appropriating funds utilized by an enterprise fund shall be closed at the end of the above period to the retained earnings of that enterprise fund.
Nothing in this section shall be construed to affect appropriations that require borrowing.
Articles voted prior to the effective date of this section shall revert to the General Fund at the end of the fiscal year in which this section becomes effective.
Extension of appropriation. The Board of Selectmen may, in its discretion, upon receipt of valid and sufficient written explanation, vote to extend for one fiscal year the date on which the specific appropriation would otherwise terminate and revert to the General Fund. Any further extension of the appropriation shall require Town Meeting approval.
[Added STM 11-4-2003 by Art. 28]
Duly delegated procurement officers of the Town shall be authorized to solicit and/or award contracts, leases, and other agreements for terms in excess of three years, only if said contracts, leases or other agreements are ratified by a majority vote of the Board of Selectmen.
[Added ATM 5-6-2017 by Art. 4]
Pursuant to MGL c. 44, § 53E 1/2, as amended, there are hereby established the following Revolving Funds for the departments listed below which shall be credited with the receipts collected in connection with the stated programs and activities and which shall be expended by the authorized Town board, department or officer for the purposes of such programs and activities listed below:
[Amended 5-5-2018 ATM by Art. 4]
Expenditures from each revolving fund set forth herein shall be subject to the limitation established annually by Town Meeting or any increase therein as may be authorized in accordance with MGL c. 44, § 53E 1/2.