chapter 3, page 3.3
The format found in the law addresses itself to budgetary
basics. Almost all towns and cities in the Commonwealth go
well beyond this in their annual budget presentation package
(see Chapter 2). DOR has also ruled that only a town
meeting — not the finance committee or selectmen — may
determine the exact budget format to be used (see In Our
Opinion, 92-145). As a practical matter, town meeting
would have to vote to reject the present format and request a
new one for the following year.
following is a link so you can check for yourself.
