6.4.   Accounting and Expenditures
   6.4.1.   The fiscal year of the town shall begin on July 1st and end on June 30th. The fiscal year may be adjusted by town meeting action in accordance with the General Statutes.
   6.4.2.   The system of accounts used by the town agencies and departments shall be that prescribed by the General Statutes as supplemented by the regulations of the Board of Finance. All regulations of the Board of Finance shall be consistent with this charter and the powers and duties of other town agencies and departments, and shall be complied with by all town agencies and departments.
   6.4.3.   The Board of Finance shall provide for an annual audit of the books and accounts of the town as required by the General Statutes.