The following is from a division of local services "A guide to financial management for Town officials"


11.1 WHAT ARE THE BASIC ROLES AND RESPONSIBILITIES OF TOWN MEETING RELATIVE TO MUNICIPAL FINANCE?

Town meeting is the legislative body and appropriating authority of a town. As the legislative body, town meeting enacts bylaws and other measures to provide for the operation of municipal government and the administration of town affairs. For example, town meeting typically enacts personnel, zoning and building code by-laws and establishes various town select committees. As the appropriating authority, town meeting also approves the annual budget and — by approval of appropriations — authorizes specific expenditures. With the exception of the school operating budget, town meeting may vote a budget on a line-item basis, in which case each separate line item constitutes a separate appropriation. Alternatively, town meeting may vote appropriations more generally and thereby afford department heads a measure of flexibility in expending funds to operate their departments. The budgets adopted by town meetings in Massachusetts are affected by the Proposition 21 ⁄2 limitations upon local property tax levies. So-called overrides of these tax limitations, which allow for additional taxing capacity to fund the budget, may only be approved by a general referendum vote of all town residents. The initial town budget is approved at annual town meeting prior to the July 1 commencement of the fiscal year. During the course of the fiscal year, special town meetings may be convened to refine the budget, transfer funds or address other municipal business. Town meetings are generally referred to as open town meetings if all residents may participate and vote on matters being considered by the meeting

By contrast, some communities act at representative town meetings, where only elected town meeting representatives vote and decide matters being addressed. Town meeting must also approve the issuance of debt. A two-thirds vote of the meeting is required for this purpose. Approval of town meeting is also necessary to establish a stabilization fund and appropriate monies into it. Likewise, a two-thirds vote of town meeting is required to make appropriations from the stabilization fund. Town meeting may also enact additional by-laws concerning the financial management and organization of the town. As the legislative body, town meeting ratifies major policies concerning the financial management of the municipality.

11.3 W H AT CAN BE DONE T O MAKE TOWN MEETING AS EFFECTIVE AS POSSIBLE ?
Because town meetings convene infrequently and generally have a great deal of business and information to deliberate upon, it is important that issues be identified , data and information assembled , and analysis completed by municipal officers , committees and interested persons in advance of the meeting . Committee meetings , publi c hearings , cable television programs and news  paper articles offe r convenient forums for the dissemination of important information on municipal matters . Computer technologies may also help to develop informational reports to assist town meeting . In any event, advance preparation of relevant information and its presentation to town meeting in a concise and meaningful manner will result in a more effective meeting.

posted by Jeff Bennett