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l <br /> �2- <br /> . a The Board shall administer the plan in an equitable <br /> fashion and shall establish such procedures and guide- <br /> lines <br /> uide-.ines as it may deem necessary for the proper admini- <br /> stration of the Plan. <br /> b It shall make an annual report to the Town on or before <br /> February l of each year. <br /> (c) It may employ clerical or other assistance and incur <br /> expenses as it deers necessary , subject to the <br /> appropriation of funds therefor, <br /> . The Board shall , at least once a year, investigate the work <br /> features and rates of salaries or wages for all positions <br /> subject to the Plan and is authorized to approve salary or <br /> wage increases as ,justified by work performance, length of <br /> service with the Town, and change in -the cost of living <br /> subject to the availability of funds as certified by the Town <br /> Accountant. <br /> y <br /> 5. The Board shall maintain written job descriptions stating <br /> the essential nature of the work and the characteristics <br /> that distinguish each position from other positions, which <br /> shall be constructed solely as a means of identification <br /> and shall not affect the Town' s right to assign other duties <br /> and responsibilities. <br /> 6. The Board shall maintain personnel records of all Town <br /> employees except Elected Officials and School Department <br /> Employees. <br />