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CHAPTER 777
THF COMMONWEALTH OF MASSACHUSETTS
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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.
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SECTION 4. The comptroller, with the approval of a majority of
the selectmen, may appoint in writing an assistant. Unless a
temporary comptroller is appointed, the assistant may, in the
absence of the comptroller, perform the duties of the comptroller
and when performing such duties shall have the same powers and be
subject to the same requirements and penalties as the comptroller.
SECTION 5. Upon the qualification of the comptroller first
appointed hereunder, the town accountant shall cease to serve as
such and the office of town accountant shall thereupon be abolished.
SECTION 6. Nothing in this act or any action taken hereunder
shall contravene the provisions of any statute or any rules or
regulations issued thereunder.
SECTION 7. This act shall take effect upon its acceptance by
the town of Lexington within two years after the passage of this act.
House of Representatives, November 22, 1965.
Passed to be enacted, Robert H. Quinn, Acting Speaker.
In Senate, November 23, 1965.
Passed to be enacted, Maurice A. Donahue, President.
November 30, 1965.
Approved,
John A. Volpe
Governor.