§ 38-3. Expenditures.

A. 

No officer, department head, board or committees authorized to expend money shall make purchases of supplies or materials or contract for services to be rendered to the Town without issuing a written Purchase Order therefor on prescribed forms as approved by the Selectmen; provided however, that the provisions of this section shall not apply to the salaries or wages of part-time or regularly employed officers, clerks, and wage earners of any department of the Town. All purchase orders shall be in triplicate; one to be designated for the vendor, one to be designated for the files of the officer, department head, board or committee issuing the order. The order designated for the vendor shall be submitted to the Town Accountant and shall not be delivered to the vendor until the Town Accountant shall have certified thereon that there is sufficient unencumbered balance of the appropriation to be charged to pay the amount due under the order; provided, however, that verbal orders for supplies, materials or services to be rendered may be given for an amount not to exceed $5,000. All verbal orders shall be confirmed in writing on prescribed Purchase Order forms on the day the orders are given and immediately transmitted to the Town Accountant and shall be subject to his certification as aforesaid.

B. 

Every appropriation, except an appropriation for a capital expenditure, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered, or as otherwise provided by a vote at a Town Meeting. (Charter § C-6.06)

C. 

An appropriation for a capital expenditure shall continue in force until the purpose for which it was made has been accomplished or abandoned. The purpose of any such appropriation shall be deemed abandoned if three fiscal years pass without any disbursement from or encumbrance of the appropriation. (Charter § C-6.06)

Amended 5-15-2001 ATM, Art. 20