Massachusetts General Law
chapter 41
Section 108P. In any city, town or district that accepts this section, a collector or a treasurer who has completed the necessary courses of study and training and has been awarded a certificate by the Massachusetts Collectors and Treasurers Association as a certified Massachusetts municipal collector or a certified Massachusetts municipal treasurer or a certified Massachusetts district treasurer, shall receive as compensation from such city, town or district, in addition to the regular annual compensation paid by such city, town or district for services in such office, an amount equal to 10 per cent of such regular annual compensation, but not more than $1,000 per year. A collector or treasurer who has been awarded both certificates referred to above shall receive such additional compensation for only one such certificate. In order to qualify for such additional compensation, a collector or treasurer shall submit to the mayor or the board of selectmen of such city or town, or the governing board of a district proof of the award of either or both such certificates. The additional compensation provided in this section shall be prorated for any 12 month period in which an eligible person does not hold the office of collector or treasurer for 12 consecutive months. Such additional compensation shall be discontinued when certification is discontinued or withdrawn.
According to the fiscal budget line item document, it shows $500.00 for cmmt under the treasurer/collector, assistant treasurer/collector and town clerk. So why is the town clerk being singled out for an extra $500.00?
On the most recent budget versus actual document provided by the town accountant, it shows cmmt for treasurer/collector at $405.00, so what gives, does the treasurer/collector not want the money? Was/is the treasurer/collector certified or not. Remember, you only qualify for this item if you are certified, it is not training funds, it is paid after you receive the training and become certified and maintain that certification.
Under the assistant treasurer/collector, on the most recent budget versus actual, it shows $349.80 left, so same questions/concerns.
Under the town clerk, it shows a zero balance on budget versus actual, so apparently the town clerk wants the money and if certified, deserves it. So my question is this, was the town clerk certified for the entire fiscal year, July 1, 2015 until June 30, 2016? If yes, why was there only $500.00 set aside under the so-called budget for fiscal year 2016?
posted by Jeff Bennett
Monday, July 4, 2016
Massachusetts General Law, chapter 41;
Section 19K.
In any town, that accepts this section, a town clerk who has completed the necessary courses of study and training, and has been awarded a certificate by the Massachusetts Town Clerks' Association as a certified Massachusetts municipal clerk, shall receive as compensation from such town, in addition to the regular annual compensation paid by such town for services in such office, an amount equal to 10 per cent of such regular annual compensation, but not more than $1,000 per year. In order to qualify for such additional compensation, a town clerk shall submit to the board of selectmen of such town proof of the award of such certificate. The additional compensation provided in this section shall be prorated for any 12 month period in which an eligible person does not hold the office of town clerk for 12 consecutive months. Such additional compensation shall discontinue when certification is discontinued or withdrawn.
According to the Massachusetts city and town clerks association web page, a Town clerk who becomes certified is eligible for this extra money with the designation of CMMC or Certified Massachusetts Municipal Clerk.
posted by Jeff Bennett
Section 19K.
In any town, that accepts this section, a town clerk who has completed the necessary courses of study and training, and has been awarded a certificate by the Massachusetts Town Clerks' Association as a certified Massachusetts municipal clerk, shall receive as compensation from such town, in addition to the regular annual compensation paid by such town for services in such office, an amount equal to 10 per cent of such regular annual compensation, but not more than $1,000 per year. In order to qualify for such additional compensation, a town clerk shall submit to the board of selectmen of such town proof of the award of such certificate. The additional compensation provided in this section shall be prorated for any 12 month period in which an eligible person does not hold the office of town clerk for 12 consecutive months. Such additional compensation shall discontinue when certification is discontinued or withdrawn.
According to the Massachusetts city and town clerks association web page, a Town clerk who becomes certified is eligible for this extra money with the designation of CMMC or Certified Massachusetts Municipal Clerk.
posted by Jeff Bennett
The following link should open to show you the detail information which contrary to one current selectwoman feels, is your business, in my opinion, as it deals with public funds. This information will be used by the Advisory Committee at their next meeting on July 6, 2016 to consider these financial transfers.
posted by Jeff Bennett
20160628162751288 2
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
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
BUDGET PROCESS:
The most common and recognizable financial system is the budget process. The municipal budget is the means by which local officials and town meeting decide how and where available municipal funds shall be spent. In the most basic budget systems, forms requesting funds are completed annually by department heads and transmitted for review to the selectmen and finance committee. The finance committee must then report to the town meeting the committee’s recommended sums of money for each department’s appropriation. An appropriation is the town’s legally allocated sum of money for a given department, or for the municipality as a whole. Appropriations are determined annually for the following fiscal year, which is the 12-month period for which revenues are collected and spent for public purposes. In Massachusetts, the fiscal year runs from July 1 through the following June 30. Town meeting must vote to approve all appropriations for the upcoming fiscal year in advance of setting a tax rate. This collection of appropriations is referred to as the budget. The budget process, however, is not simply the list of appropriations for a particular fiscal year. It is the entire set of steps by which the final product, the budget document, is created and managed. A good budget process includes six well defined steps. The first is the planning step. As part of this step, communities should clearly define the time frame within which each subsequent step should be completed. A written calendar or time line distributed to all players involved will inform them of when their responsibilities are expected to be fulfilled.
this is from a document put out by the Massachusetts division of local services. There are also Massachusetts General laws, which we have been told, trump local by-laws.
posted by Jeff Bennett
The most common and recognizable financial system is the budget process. The municipal budget is the means by which local officials and town meeting decide how and where available municipal funds shall be spent. In the most basic budget systems, forms requesting funds are completed annually by department heads and transmitted for review to the selectmen and finance committee. The finance committee must then report to the town meeting the committee’s recommended sums of money for each department’s appropriation. An appropriation is the town’s legally allocated sum of money for a given department, or for the municipality as a whole. Appropriations are determined annually for the following fiscal year, which is the 12-month period for which revenues are collected and spent for public purposes. In Massachusetts, the fiscal year runs from July 1 through the following June 30. Town meeting must vote to approve all appropriations for the upcoming fiscal year in advance of setting a tax rate. This collection of appropriations is referred to as the budget. The budget process, however, is not simply the list of appropriations for a particular fiscal year. It is the entire set of steps by which the final product, the budget document, is created and managed. A good budget process includes six well defined steps. The first is the planning step. As part of this step, communities should clearly define the time frame within which each subsequent step should be completed. A written calendar or time line distributed to all players involved will inform them of when their responsibilities are expected to be fulfilled.
this is from a document put out by the Massachusetts division of local services. There are also Massachusetts General laws, which we have been told, trump local by-laws.
posted by Jeff Bennett
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