ARTICLE VII

TOWN FINANCE AND ADMINISTRATION

PART A - DEPARTMENT OF MUNICIPAL FINANCE 7A

(A) Establishment There shall be a department of finance which shall be responsible for the management of the fiscal and financial affairs of the town and for the supervision and coordination of all activities of all government agencies in relation to any fiscal or financial matters except for those fiscal or financial matters which are authorized to be under the administration of the School Committee at the time this by-law is enacted.

(B) Purpose It is the intention of this by-law to consolidate all of the fiscal and financially related activities and functions of the town into a single department as noted in paragraph A – Establishment; in order to attain the efficiencies and economies of scale, to reduce or eliminate duplication and overlapping of services, responsibilities and functions and to improve the communication and coordination between and among the various offices and agencies of the town. It is the further intention of this by-law that the director of finance by authorized to assign responsibilities and functions between and among personnel within the department, permanently or from time to time, without regard to the lines of responsibilities which have previously been associated with the several offices herein consolidated.

(C) Scope of Department Activities The Department of Finance shall be responsible for and shall include the following functions:

(1) Coordination of all financial services and activities of the Town government;

(2) Maintenance of all accounting records and other financial statements for all Town governmental offices and agencies;

(3) The payment of all financial obligations on behalf of the Town;

(4) The receipt of all funds due to the Town from any source;

7A Inserted under article 12, ATM 1990. 19

(5) The rendering of advice, assistance and guidance to all other Town offices and agencies in any matter relating to financial or fiscal affairs;

(6) The monitoring throughout the fiscal year of the expenditure of funds by Town offices and agencies, including the periodic reporting of all such offices and agencies on the status of accounts with recommendations concerning fiscal and financial policies to be implemented by such offices and agencies.

(7) Supervision of the purchase of all goods, supplies and materials by all Town Governmental offices and agencies, including a central purchasing system, and an inventory control system.

(8) Supervision of all data processing functions, activities and equipment of the Town and any of its governmental offices or agencies.

(9) Maintains close contact with School Superintendent, Business Manager and other officials regarding intergovernmental matters affecting the financial operations of the Town.

(D) Director of Finance

(1) Appointment, Term of Office – There shall be a Director of Finance appointed by the Select Board to serve for an initial term of two years and subsequent terms of re-appointment for this person shall be for a term of three years and until a successor is appointed and qualified. Terms of appointment for any successors (new hire) shall be for a two year initial term followed by a re-appointment for a three year term until a successor is appointed and qualified. The Director of Finance may be terminated by the Select Board.

(2) Qualifications - The Director of Finance shall be a person especially fitted by education, training and experience to perform the duties of the office. At the time of appointment the Director of Finance shall hold at least the following minimum qualifications:

a bachelors degree in a field appropriately related to finance, including, but not limited to business administration or public administration and shall have had at least seven years of progressively responsible experience in public or governmental finance, provided, however, that two years of experience may be substituted for the Masters degree in public administration or related field.

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(3) Powers and Duties 7-A-1 - The Director of Finance shall be responsible to and report directly to the Select Board for the effective operation of the Department of Finance and all of the fiscal and financial activities of the Department. The Director of Finance shall, with approval of the Select Board, appoint and discharge employees within the Division of Finance. The Director of Finance shall supervise all activities of the Department of Finance and shall direct and assign all personnel serving in the said department.

The Director of Finance may serve, notwithstanding any provision of this law which may appear to the contrary, as the head of any other division within the department or may appoint the head of one office within the department to serve in addition as the head of another office within the department.

The Director of Finance shall have the following specific powers and duties:

(a) to assure that a full and complete inventory of all Town property is kept, including all such property under the jurisdiction of the School Committee.

(b) to be responsible for purchasing all supplies, material and equipment for all offices and agencies of the Town to the extent provided in section one hundred and three of Chapter forty-one of the General Laws, and for the purposes of Chapter thirty B of the General Laws such officer shall be deemed to be Chief Procurement Officer of the Town. The Director of Finance may delegate any of the powers and duties of the Office of Chief Procurement Officer to one or more procurement officers to serve specific Town Offices or agencies in the manner provided in Section nineteen of Chapter thirty B.

(c) to be responsible for the development of an annual operating budget and an annual capital improvement plan to be submitted to the Select Board and subsequently to the Finance Committee as provided for by existing by-law and for the oversight throughout each fiscal year of the expenditure of all Town funds pursuant to such budgets as are adopted by the Town.

The Director of Finance shall receive all requests made for the expenditure of Town funds from every Town office and agency. The Director of Finance shall assemble all such requests into a

7-A-1 As amended under Article 35, ATM 1993. 21

form deemed to be best suited to show a complete financial plan for all Town funds and activities for the ensuing fiscal year. In making such arrangement the Director of Finance may alter in any manner the requests made for appropriations by any Town office or agency, except those headed by officers or multiple member bodies elected directly by the voters.

The Director of Finance shall, annually, prepare a proposed Town operating budget for the ensuing fiscal year within fiscal guidelines recommended by the Select Board. The proposed operating budget prepared by the Director of Finance shall utilize modern concepts of fiscal presentation so as to furnish a maximum amount of information and the best financial controls. The proposed operating budget shall show in detail all estimated income from the proposed property tax levy and from every other source, by category.

(d) to adopt and to promulgate rules and regulations governing any subject within the jurisdiction of the department as are necessary to implement the provisions of this by-law.

(E) Operating Offices The Department of Finance shall consist of the following offices:

(1) Office of Collections The office of Collections shall be headed by a Town Collector appointed by the Director of Finance, subject to the approval of the Select Board, who shall serve for an indefinite term.

The Town Collector shall collect all accounts due to the Town from any source, the Town Collector shall upon receipt of a tax list and warrant from the board of Assessors collect the taxes and make a return thereon to the Board of Assessors. The Town Collector shall give to the Town Treasurer an account of all funds received by the Office of Collections and shall pay over and account to the Town Treasurer all money received by said office. Except as otherwise provided in this by-law, the Town Collector shall have all of the powers, duties and responsibilities which are given to Town Collectors by General Law.

(2) Office of Treasury Management The Office of Treasury Management shall be headed by a Town Treasurer appointed by the Director of Finance, subject to the approval of the Select Board and who shall serve for an indefinite term.

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The Town Treasurer shall receive and take charge of all money belonging to the Town. The Town Treasurer shall according to the order of the authorized officers of the Town pay out and make all disbursements of funds on behalf of the town. Except as otherwise provided in this by-law the Town Treasurer shall have all of the other powers, duties and responsibilities which are given to town Treasurers by General Law.

(3) Office of Accounting The Office of Accounting shall be headed by a Town Accountant appointed by the Director of Finance, subject to the approval of the Select Board, and who shall serve for an indefinite term.

The Office of Accounting shall examine the books and accounts of all offices and agencies entrusted with the custody or expenditure of money. The Office of Audit [accounting] shall have free access to all such books, accounts, bills, vouchers and other records of financial transactions as may be necessary for the performance of its auditing functions. The Office of Audit [accounting] shall at least once in each fiscal year verify the cash balances of such offices and agencies by actual count of the cash and by reconciliation of bank balances. The office of Audit [accounting] shall prepare all warrants for the expenditure of Town funds before any payment is made by the Office of Disbursements. Except as otherwise provided in this by-law the Town Accountant shall have all of the other powers, duties and responsibilities which are given to Town Accountants by General Law, including the authorization to report matters of fraud, waste, improper or illegal activity to the Select Board.

(4) Office of Information Systems 7-AE4 The Office of Information Systems shall be headed by a manager of Information Systems Services, appointed by the Director of Finance, subject to the approval of the Select Board, and who shall serve an indefinite term.

The Office of Information Systems shall

1. Encourage the use of information systems technology by all town departments, offices and agencies as a means to increase administrative and operational productivity.

2. Determine and recommend information systems technology solutions including computer and related resources acquisition, documentation requirements,

7-AE4 Inserted under article 30, ATM April 29, 2002. 23

system change costs and data development methods to meet current and anticipated town requirements.

3. Determine the feasibility of converting specific operations to utilize emerging information technology innovations and make related recommendations.

4. Review and evaluate all proposals or requests from all town departments, offices and agencies for information systems technology services and provide related assistance on request, subject to the direction and priorities established by the Finance Director.

5.Oversee appropriate use of information systems computer and computer-related personnel, equipment, and processes by the efficient and effective management of the acquisition and use of these resources.

(F) Transitional Provisions Any person holding any office or position in any Town agency affected by the adoption of this by-law at the time of its taking effect shall be continued in the said office or position until the term for which they were elected or appointed has expired. All such officers and all Town employees serving in such Town Agencies shall be continued in the service of the Town without loss of any benefit to which they might otherwise have been entitled.

This by-law shall take effect upon the effective date of the appointment of the first person to fill the Office of Director of Finance and shall be deemed to be in effect for all purposes of all provisions of this by-law, it being understood, however, that in the best interests of the town of Canton such officer should not be expected to personally assume or to exercise all of powers, duties and responsibilities of the office simultaneously with the assumption of the office and that some of the functions of the office, specifically intending to include the budget making and the purchasing provisions contained in this by-law, will be phased in and assumed by such officer on a gradual basis.

In any case in which the provisions of this by-law do or may conflict with the provisions of any other by-law heretofore adopted the provisions of this by-law shall be deemed to prevail.

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PART B - FINANCE COMMITTEE 7-B

Section 1. Composition of Committee; Limitations There shall be a Finance Committee which shall consider any and all municipal operations having a financial impact on the Town including but not limited to appropriations by the Town, for the purpose of making reports and recommendations thereon to the Town. Such Committee shall consist of nine voters, who shall serve without pay, none of whom, during their service on such Committee, shall hold any regular elective Town office or be a paid employee of the town.

Section 2. Quorum Five members of the Finance Committee shall constitute a quorum thereof.

Section 3. Method of Appointment; Terms of Office; Organization; Filling of Vacancies The Moderator shall after the dissolution of each Annual Town Meeting, for the transaction of business, and prior to June thirtieth, appoint three members of the Finance Committee to serve for three years.

If there is a vacancy in the Finance Committee whether caused by death, resignation or otherwise, the Finance Committee shall immediately notify the Town Moderator in writing and the Moderator shall thereupon fill such vacancy for the unexpired term. If any member is absent from eight consecutive meetings of the Finance Committee, except in case of illness, their position shall be deemed to be vacant and the remainder of the unexpired term shall be filled by appointment of the Moderator as provided in herein. Said committee shall choose its own officers at its first meeting following the dissolution of the annual town meeting.

Section 4. Duty of Committee, In General It shall be the duty of the Finance Committee to study the financial affairs of the town and to advise town meeting as to expenditures and recommendations for appropriations to be made by it. To this Committee shall be referred all articles of the Warrants calling for appropriations and those having a financial impact on the Town.

Section 5. Right of Access The Committee shall have access to all facts, figures, records and other information relating to all fiscal affairs of Town Departments, Boards, Committees or Officers and the same shall be furnished forthwith by any Department, Board, Committee, Officer, or employee whenever so requested by the Committee.

Section 6. Poll of Members The recommendations of the Finance Committee with reference to the various Articles of the Town Warrants shall include a poll of the votes taken at the meetings of the Finance Committee, said poll to show only the number of Committee

7-B Part B deleted in its entirety and replaced by a new Part B under article 18 ATM May 8, 2017. Sections 1 and 4 amended under article 25 ATM May 13, 2024 25

members voting in favor of or against the actions recommended by the full Committee.

Section 7. Procedures The Finance Committee shall consider the various articles in the Warrants for all the Town Meetings held during the period for which they are appointed including the Warrant for the Annual Town Meeting next after their appointment and they shall report in print at all Town Meetings their estimates and recommendations for action of the Town.

Section 8. Reports by Town agencies to Provide Certain Information All Departments, Boards, Committees, or Officers authorized by law to expend money shall furnish to the Finance Committee, on or before the second Monday in September of each year, detailed reports of the expenditures for the previous fiscal year; and, for the ensuing fiscal year, detailed estimates of the amounts necessary for the proper maintenance and administration of the departments shall be submitted on or before the third Friday in January.

Section 9. Transition The members of the Finance Committee in office at the time of the adoption of the amendment to this By-law reducing the number of members of the Finance Committee from twelve to nine shall remain in office until the term of their appointment expires or they otherwise vacate their office, notwithstanding the reduction in the number of members, such that the reduction in the number of members from twelve to nine shall be accomplished over the course of a three year period by the appointment each year of three members by the Moderator.

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