Town of Braintree, MA
Norfolk County
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Table of Contents
Table of Contents
[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 §§ 5-4 and 9-5(k).
Department of Municipal Finance — See Ch. 2.230.
There shall be a Town Accountant, who shall be appointed by and work under the direct control and supervision of the Director of Municipal Finance. From time to time, the Director of Municipal Finance may serve as Town Accountant, when designated by the Mayor.
In addition to the powers and duties conferred upon the Town Accountant by General Law and the Charter, the Town Accountant shall be responsible for the following:
A. 
The Town Accountant shall examine the books and accounts of all officers, departments, boards, and committees entrusted with the custody or expenditure of money.
B. 
The Town Accountant shall have all of the other powers, duties and responsibilities which are given to Town Accountants by the General Laws, with the exception of the powers of the office which are associated with auditing, including those duties described in MGL c. 41, §§ 50, 51, 53, and 54A, which powers shall be assigned to the Office of Town Auditor, as established by Section 2-8(a) of the Charter.
C. 
The Town Accountant shall be sworn to the faithful performance of his/her duties and shall hold no other Town office involving the receipt or disbursement of money.
D. 
The Town Accountant shall maintain proper books of accounts in conformance with Uniform Municipal Accounting Standards. The Town Accountant shall credit each municipal account with the appropriations approved by the Town Council for each fiscal year and shall charge against such accounts any proper and legal expenditures. The Town Accountant shall maintain said accounts in such form and detail as may be necessary to clearly exhibit all expenditures and receipts of each Town officer, department, board or committee, the name of the person or company to whom such expenditures are paid, and designating the fund or appropriation from which each expenditure is paid.
E. 
The Town Accountant shall carefully review all bills, accounts, payrolls, and claims as may be presented to him/her by any Town officer, department, board or committee to insure that they are correctly cast and properly approved and shall endorse each bill, account, payroll or claim, indicating that he/she has examined the same and deemed it to be correct and proper. The Town Accountant shall transmit to the Treasurer/Collector for payment a schedule of all bills, accounts, payrolls and claims with a warrant for the payment of each.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1.10, Adoption of Code).
F. 
Whenever any appropriation shall have been expended or whenever it appears that the liabilities incurred against an appropriation may be in excess of the unexpended balance of such appropriation, the Town Accountant shall immediately give notice of such fact to the Director of Municipal Finance and the Mayor, and no further liability against such appropriation shall be incurred until the Town Council shall make provision for the payment of same.