ARTICLE 2 - 9
FINANCIAL
Sec. 1A
At the end of the fiscal year all unexpended or unencumbered balances contained in the
budget voted for that same fiscal year shall be transferred to the account of Excess and
Deficiency.
Sec. 1B.
In the case of appropriations voted by the Town other than budget appropriations, e.g. by separate article approval, all unexpended or unencumbered balances remaining at the conclusion of the fiscal year within which voted, shall be transferred to the account of Excess and Deficiency unless otherwise stipulated in the vote creating the appropriation or, if determined by the Town Accountant and the Department Head involved, that the intent for which the appropriation was created has not been fulfilled.
Sec. 1C.
No appropriation existing at the time of the approval of this section shall be affected.
Sec. 2A.
It shall be the duty of the several Boards, Committees, Commissions and Officers of the Town to submit to the Town Collector, without delay, all accounts due the Town with all available information in relation thereto.
Sec. 2B.
The Board of Selectmen shall take action with respect to all uncollected accounts as they deem in the best interests of the Town.
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