FAQ

The act of setting aside money for a specific purpose. This gives cities and towns authority to spend a certain amount of money from their adopted budgets.

The Department of Local Government Finance will not cut next year’s budget if a city or town fails to spend all of their current budget.

The value assigned to a property for the purpose of tax assessment.

The new Clerk-Treasurer is not responsible of the actions of the prior Clerk-Treasurer. According to the State Board of Accounts Town – Uniform Compliance Guidelines Manual Chapter 1 page 1-8. An official is not responsible for the acts of his successor and a successor is not responsible for the acts of his predecessor.

Personal Services – expenditures for salaries, wages and employee related benefits for all persons employed.

Supplies – expenditures that can be materially altered or consumed such as office supplies, fuel and repair supplies for vehicles.

Other Services and Charges – expenditures for services not performed by municipal employees, but are required to carry out the functions of a city or town such as professional services, communication and transportation, printing and advertising, insurance (other than group health, life and self-insurance) utility services, repairs and maintenance, rentals, debt service expenditures for principal and interest payments and general long-term debt and other similar services and charges.  Cited from State Board of Accounts –  Town Uniform Compliance Guidelines Manual Chapter 3 page 3-12.

Capital Outlays – expenditures to purchase land, machinery & equipment, infrastructure, buildings and improvements other than buildings.

Yes, if office space is available a Town Council must provide it.

Yes, if the office becomes vacant and a Town Council can’t find a replacement the Town Council may appoint one of their members. The appointment would only last the remainder of the vacant Clerk- Treasurer’s term.

According to Dictionary.com a formal expression of opinion or intention made, usually after voting , by a formal organization, a legislature, a club, or other group.

According to Dictionary.com. an authoritative rule or law; a decree or command.

Yes. According to the State Board of Accounts Town – Uniform Compliance Guidelines Manual Chapter 1 page 7. Officials and employees have the duty to pay claims and remit taxes in a timely fashion. Failure to pay claims or remit taxes in a timely manner could be an indicator of serious financial problems which should be investigated. Additionally, officials and employees have a responsibility to perform duties in a manner which would not result in any unreasonable fees being assessed against the unit. Any penalties, interest, or other charges paid by the unit may be the personal obligation of the responsible official or employee.

No. According to the State Board of Accounts Town – Uniform Compliance Guidelines Manual Chapter 1 page 3. Compensation and any other payments for good and services must not be paid in advance of receipts of the goods or services unless specifically authorized by law. Payments made for goods or services which are not received may be the personal obligation of the responsible official or employee.