[HISTORY: Adopted by the Town Council of the Town of Braintree 5-18-2010 by Ord. No.
09-053. Amendments noted where applicable.]
GENERAL REFERENCES
Charter provisions — See Charter § 2-8(a).
The Town Council shall appoint a Town Auditor to serve for a
term of three years and until a successor is chosen and qualified.
If appointed as a Town employee and not an independent contractor,
the salary of the Town Auditor shall be established by the Town Council
and incorporated into the Town's Wage and Salary Classification
Plan at a grade approved by the Town Council. If appointed as an independent
contractor, the amount paid to the Town Auditor shall not exceed the
amount appropriated therefor.
B.
The Town Auditor shall, from time to time throughout the year, examine,
or cause to be examined, the books and accounts of all officers and
agencies of the Town which are entrusted with the receipt, custody
or expenditure of money, including original bills on which money has
been or may be paid from the Town treasury, the documentation submitted
by the agency requesting payment of any such bills supporting payment,
warrants for the payment of bills, and the canceled checks on file
in the office of the Treasurer/Collector.
C.
The Town Auditor shall, at least once in every fiscal year, verify,
or cause to be verified, the cash balance of each such officer and
agency by the actual count of the cash on hand and by reconciliation
of bank balances. The Town Auditor shall keep the Town Council President
fully informed as to the results of this activity and, not less frequently
than quarterly, shall make a detailed report summarizing the results
of this overview to the Ways and Means Subcommittee of the Town Council.
All reports to the full Town Council shall be made through the Ways
and Means Subcommittee.
D.
The Town Auditor shall make periodic reports to the Town Council
in such detail and with such frequency as the Town Council shall,
by ordinance, by rule or by other vote, direct.
E.
The Town Auditor shall review each request which is made to the Town
Council by the Mayor for the transfer of funds or for a supplementary
appropriation.
F.
When the proposed Capital Improvement Program is submitted to the
Town Council by the Mayor, as required by Charter Section 6-10, the
Town Auditor shall review the proposed capital improvement program.
G.
The Town Auditor shall review the annual budget when the same is
submitted to the Town Council by the Mayor, as required by Charter
Section 6-5.
H.
At the direction of the Town Council, the Town Auditor shall conduct
special projects, such as identifying cost components of a particular
program, analyzing expenditure trends, and comparing revenue and expenses.
I.
Subject to the provisions of the conflict of interest statute, MGL
c. 268A, the Town Auditor shall recommend to the Town Council the
hiring of an independent audit firm to conduct the annual outside
audit of the Town's books and accounts and shall coordinate the
conduct of the annual audit by the independent firm. The Town Auditor
shall review the total Town cash reconciliation between the Treasurer/Collector
and the Town Accountant and the data provided to the Department of
Revenue, including all bank accounts, investments and trust funds.
J.
The Town Auditor shall conduct an annual physical inventory of any
and all Town-owned assets and reconcile the inventory to Town capital
asset records and department procurements documents.
K.
If requested, the Town Auditor shall attend all meetings of the Town
Council and the Ways and Means Subcommittee, especially during budget
discussions.
L.
The Town Auditor acts as the Town Council liaison with the administration
regarding all financial issues (e.g., appropriation requests, expenditures,
etc.) to be discussed during Town Council meetings.
M.
The Town Auditor shall review certain data prepared by the Assessor's
office, including the tax rate, recapitulation, tax levy limitation,
tax burden shift worksheets, tax classifications and Department of
Revenue estimated receipts and charges.
N.
The Town Auditor shall appoint and employ such assistants and employees
as may be necessary for the proper performance of duties of his/her
department, subject to the approval of the Town Council and an available
appropriation.