Town of Foxborough, MA
Norfolk County
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The Town Accountant shall maintain books showing the amount of each appropriation and the expenditure charged against it and books showing the amount received from each source of revenue. S/he shall also prepare a monthly statement of the status of each appropriation for the officer authorized to spend money from it.
No bill, charge, or account against the Town shall be paid by the Treasurer without a verification in writing, first obtained of the person, persons, board or committee contracting the bill, charge, or account.
The Town Accountant shall examine all bills and payrolls submitted for payment, and if they are found to be correct, s/he shall list them on a warrant and submit it to the Selectmen for approval.
No money appropriated for any purpose shall be applied to any other use unless by a vote of the Town. At the end of each year, all unexpended balances of budget appropriations shall be transferred to the excess and deficiency account. Unexpended balances of special appropriations shall be transferred only by vote of the Town. However, the Board of Selectmen, acting through the Town Manager pursuant to Chapter 5 of the Acts of 2004 (An Act Providing For A Selectmen-Town Manager Form Of Government In The Town of Foxborough) and with the approval of the Advisory Committee, shall be authorized to transfer previously appropriated funds to another use pursuant to Chapter 77 of the Acts of 2006, which provides that "[a] town may, by majority vote at any meeting duly held, transfer any amount previously appropriated to any other use authorized by law. Alternatively, the selectmen, with the concurrence of the finance committee or other entity establish under § 16 of Chapter 39, may transfer within the last two months of any fiscal year, or during the first 15 days of the new fiscal year to apply to the previous fiscal year, any amount appropriated for the use of any department other than a municipal light department or a school department to the appropriation for any other department or within a department, but the amount transferred from one department to another or within a department may not exceed, in the aggregate, 3% of the annual budget of the department from or within which the transfer is made or $5,000, whichever is greater."
An audit of the accounts of the Town shall be made annually under the supervision of the State Division of Accounts.