How can a department head overspend their salary account? Is there a process to prevent this? Is there someone who's job or responsibility is to ensure this does not happen? Is it a policy of the Town to reprimand or discipline a department head who does this?

Department of Revenue
Division of Local Services -  Technical Assistance Section
  (Job Responsibilities) 1 (ACCOUNTANT)
Accountant: Below is a summary of the duties of the town accountant.
Excerpted from the Accountant/Auditor Manual,
published by the Massachusetts Department of Revenue:
• Verify that any expense payment is lawful, justified and that funding exists under the appropriate budget line item
   (MGL Ch. 41, Section 52)
• Maintain municipal books including a general journal, general ledger and subsidiary ledgers (MGL Ch. 41, Section 57)
• Maintain detailed records of all debt (MGL Ch. 41, Section 57)
• Retain custody of all contracts and surety bonds (MGL Ch. 41, Section 57)
• At the close of the fiscal year, receive from each department, board or committee a list of bills remaining unpaid
   (MGL Ch. 41, Section 58)
• Certify, in advance, the availability of an appropriation for any construction contract in excess of $2,000
   (MGL Ch. 44, Section 31C)
• Certify to the assessor’s expenditures, approved in advance, in excess of appropriations for the   removal of snow and ice
   (MGL Ch. 44, Section 31D)
• Prepare a monthly statement for officers or department heads showing the total appropriations, expenditures and the balance
   in each appropriation.
• Notify the selectmen when it appears that an appropriation has been expended or is likely to be overdrawn
   (MGL Ch. 41, Section 58)
• Furnish the assessors with a written report detailing money received for the preceding fiscal year from sources other than taxes,
   loans and trust funds (MGL Ch. 41, Section 54A)
• Notify the assessor, in writing, by May 1, of the amount of debt falling due in the next fiscal year and of provisions made to meet
   these requirements (MGL Ch. 44, Section 16)
• Immediately upon the close of the calendar year, prepare statements detailing the preceding year’s appropriations and
   expenditures; appropriations for the current fiscal year; expenditures incurred during the first six months; estimates for
   the second six months and estimates for the ensuing fiscal year (MGL Ch. 41, Section 60)
• Make an annual report stating receipts and expenditures for the past fiscal year from all funds; showing the appropriation,
  the expenditure and purpose; stating any change in town debt, list of indebtedness incurred and unpaid at the end of the fiscal        year (MGL Ch. 41, Section 61)
• Prepare and furnish to the Director of Accounts, Department of Revenue,
     1) a “Schedule A”,
     2) a statement of public debt, and
     3) a “Balance Sheet” (MGL Ch. 44, Section 43)


posted by Jeff Bennett