Section
General Provisions
34.01 General Fund as presumptive depository
34.02 Non-included official entities or funds
34.03 Money and fees collected by officers and employees delivered to Clerk-Treasurer; disposition
34.04 Levy Excess Fund established
34.05 Special Deposit Fund created
34.06 Firearms Training Fund
34.07 Cumulative Capital Improvement Fund
34.08 Cumulative Capital Development Fund; tax levies
34.09 Authority to invest town money
34.10 Investment of utility money
34.11 Water Utility Cash Reserve Fund
34.12 Sewage Works Operating and Maintenance Fund
34.13 Sewage Works Improvement Fund
34.14 Segregation of sewage works funds; deposits of investments
34.15 Accounting of sewage works funds; annual financial report; availability to bond holders
34.16 Claim payments in advance of Council allowance
34.17 Drug and Narcotic Enforcement Fund
34.18 Rainy Day Fund
34.19 Self Insurance Payment Fund
34.20 Petty cash funds
34.21 Expenses and credit card use by town officials
34.22 Copying fee for Comprehensive Plan
34.23 Donation Fund
34.24 Sign Fund
34.25 4th of July Donation Fund
34.26 Stormwater Petty Cash Fund
34.27 Electronic funds transfers and online banking
34.28 ARP Fund
34.29 EMS Education Fund
Purchasing
34.30 Definitions
34.31 General purchasing policies
34.32 Publication of notices
34.33 Sending electronic notices
34.34 Receiving of offers
34.35 Small purchases
34.36 Designated Purchasing Agents; limitations
34.37 Capital expenditures
34.38 Purchase of services
34.39 Emergencies
34.40 Contracting requirements for relatives of elected officials
34.41 Contractor’s E-Verify and unauthorized alien requirements
34.42 Contractor’s additional requirements
Materiality Policy; Reporting Material Item Irregularities
34.50 Erroneous or irregular variances, losses, shortages or thefts
34.51 Reporting of cash irregularities to Oversight Committee of Town Council
34.52 Reporting of non-cash irregularities to Oversight Committee of Town Council
34.53 Reporting of cash irregularities to State Board of Accounts
34.54 Reporting of non-cash irregularities to State Board of Accounts
Internal Control Policy
34.60 Internal control policy adopted
Capital Asset Policy
34.70 General information
34.71 Definitions of capital assets
34.72 Valuation of capital assets
34.73 Asset definitions by major category
34.74 Asset transfers and dispositions
34.75 Periodic inventories
Cross-reference:
Stormwater Management Fund, see § 53.03