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456 CHAPTER 777 THF COMMONWEALTH OF MASSACHUSETTS -`1 In the Year One Thousand Nine Hundred and Sixty-five AN ACT ESTABLISHING THE OFFICE OF COMPTROLLER IN THE TOWN OF LEXINGTON. Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows : SECTION 1. There shall be in the town of Lexington a comptroller to be appointed by the selectmen. The comptroller shall be a citizen of the United States and shall have had at least three years:' full-time accounting experience. He shall be subject to the supervision and control of the selectmen and shall devote his entire time to the performance of his duties and the supervision of the employees of his department. He shall be appointed for a term to run for three years from the first day of April following the acceptance of this act and until the qualification of his successor; thereafter the comptroller shall be appointed in March of every third year for a three-year term from the first day of the following April. He may be removed by the selectmen for cause and the vacancy filled by appointment for the remainder of .the unexpired term. SECTION 2, The comptroller shall have, in addition to the powers and duties conferred and imposed upon town accountants, the following powers and duties : ( a) He shall prescribe the methods of installation and exercise supervision of all accounting records of the several officers, boards, departments, committees and commissions of the town; provided, however, that any change in the system of accounts shall first be discussed with the selectmen and the officers, boards, departments, committees and commissions affected. (b) He shall establish standard practices relating to all accounting matters and procedures and the co-ordination of systems throughout the town, including clerical and office methods, records, reports and procedures as they relate to accounting matters and shall prepare and issue rules, regulations and instructions relating thereto, which, when approved by the selectmen, shall be binding upon all officers, em- ployees and departments of the town. ( c) He shall draw all warrants upon the treasurer for the payment of bills, drafts and orders chargeable to the several appropriations and other accounts. (d) Prior to submitting any warrant to the selectmen, he shall ex- amine and approve as not being fraudulent, unlawful or excessive, all bills, drafts and orders covered thereby; and, in connection with any such examination, he may make inspection as to the quality, quantity and condition of any materials, supplies or equipment delivered to or received by any officer, board or commission of the town, and may investigate the services or labor performed for -or furnished to any such officer, board or commission. If upon examination it appears to the comptroller that any such bill, draft or order is fraudulent, unlawful or excessive, he shall immediately file with the selectmen and town treasurer a written report of the reasons for his findings . ( e) He shall be in charge of all of the accounting and business machines owned by the town, other than machines used for educational or classroom purposes, and shall allocate the use thereof among the several departments. ( f) He shall be responsible for a continuous audit of all accounts and records of the town wherever located. SECTION 3. If the comptroller is unable to perform his duties because of disability or absence, or if the office is vacant because of resignation or death, the selectmen may appoint a temporary comptroller to hold such office and exercise the powers and perform the duties thereof until the comptroller who was disabled or absent resumes his duties or until another comptroller is duly appointed. Said temporary appointment shall be in writing signed by a majority of the selectmen and shall be filed in the office of the town clerk.