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Accounting Department
Staff | Title | |
---|---|---|
Sirena Amaral | Town Accountant | samaral@dighton-ma.gov |
Stephanie Buzzell | Assistant Town Accountant | sbuzzell@dighton-ma.gov |
What We Do in the Accountant's Office
- Verify that any expense payment is lawful and justified and that the funding exists under the appropriate budget line item. (Massachusetts General Law Chapter 41 - Section 52)
- The Town Accountant may disallow and refuse to approve for payment, in whole or in part, any claim as fraudulent, unlawful, or excessive, and in such case, he shall file with the Town Treasurer a written statement of the reasons for such refusal. (Massachusetts General Law Chapter 41 - Section 56)
- Maintain municipal books including a general journal, general ledger, and subsidiary ledgers. (Massachusetts General Law Chapter 41 - Section 57)
- Maintain detailed records of all debt. (Massachusetts General Law Chapter 41 - Section 57)
- Retain custody of all contracts and surety bonds. (Massachusetts General Law Chapter 41 - Section 57)
- At the close of the fiscal year, receive from each department, board, or committee a list of bills remaining unpaid. (Massachusetts General Law Chapter 41 - Section 58)
- Certify, in advance, the availability of an appropriation for any construction contract in excess of $2,000. (Massachusetts General Law Chapter 44 - Section 31C)
- Certify to the assessor's expenditures, approved in advance, in excess of appropriations for the removal of snow and ice. (Massachusetts General Law 44 - Section 31D)
- Prepare a monthly statement for officers or department heads showing the total appropriations, expenditures, and the balance in each appropriation.
- Notify the selectmen when it appears that an appropriation has been over-expended or is likely to be overdrawn. (Massachusetts General Law Chapter 41 - Section 58)
- Furnish the assessors with a written report detailing money received for the preceding fiscal year from sources other than taxes, loans, and trust funds. (Massachusetts General Law Chapter 41 - Section 54A)
- Notify the assessor, in writing, by May 1rst, of the amount of debt falling due in the next fiscal year and of provisions made to meet these requirements. (Massachusetts General Law Chapter 44 - Section 16)
- Immediately upon the close of the calendar year, prepare statements detailing the preceding year's appropriations and expenditures; appropriations for the current fiscal year; expenditures incurred during the first six months; estimates for expenditures for the second six months, and estimates for the ensuing fiscal year. (Massachusetts General Law 41 - Section 60)
- Make an annual report stating receipts and expenditures for the past fiscal year from all funds; showing the appropriation, the expenditure, and purpose; stating any change in town debt, and list of indebtedness incurred and unpaid at the end of the fiscal year. (Massachusetts General Law 41 - Section 61)
- Prepare and furnish to the Director of Accounts, Department of Revenue, 1) a "Schedule A", 2) a statement of public debt, and 3) a "Balance Sheet". (Massachusetts General Law Chapter 44 - Section 43)
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Sirena Amaral
Town Accountant
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Accounting Department
Physical Address
979 Somerset Ave
Dighton, MA 02715
Phone: 774-872-0926Fax: 508-669-4505