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i <br /> by the Board on all matters concerning the administration of <br /> the Plan, The Board shall meet as often as necessary to <br /> discharge its responsibilities , <br /> a.. The Board shall administer the Plan in an equitable <br /> fashion and shall establish such procedures and <br /> uidelines as it may deem necessary for the proper <br /> administration of the Plan, <br /> b . It shall make an annual report to the Town on or <br /> before February l of each year. <br /> C , It may employ clerical or other assistance and incur <br /> expenses.. as it deems necessary, subject to the ap- <br /> propriation of funds therefor. <br /> The Board shall , at least once a year, investigate the <br /> work features and rates of salaries o wages for all <br /> positions subject to the Flan and is authorized to approve <br /> salary or wage increases as justified by work performance, <br /> length of service with the Town, and change in the cost o <br /> luring subject to the availability of funds as certified by <br /> the Town Accountant . <br /> The Board shall maintain written job descriptions stating <br /> the essential nature of the work and the characteristics that <br /> i <br /> distinguish each position from other positions, which shall <br /> be constructed solely as a means of identification and shall <br /> not affect the Town ' s right to assign other duties and <br /> responsibilities , <br /> d The Board shall maintain personnel records of all Town <br /> r <br /> i <br /> i <br /> employees except Elected Officials and School Department <br /> Employees , <br />