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§64. Awarding of Contracts: On all contracts for approved by the Town Manager and shall which advertisement is required pursuant to include, at a minimum, the following: date of §6-2, the award shall be made to the lowest travel, destination, purpose, odometer read responsible bidder. In making the award, ings at start and end of trips and signature of preference shall be given to any bidder who is traveler. The Town Manager is authorized to a resident of or who maintains a business in prepare a standard mileage schedule between the Town of Mashpee, but only insofar as the the Town and other communities, which shall same does not represent a substantial financial be the basis of reimbursement for travel to loss to the Town. points outside of the Town of Mashpee. History: Amended 5-7-1984,ATM, Article History: Amended 11-9-1981 STM, Article 66, approved by Attorney General on 9-17- 30, approved by Attorney General on 2-16• 1984. 1982. I §6-5. Bid Openings: All bids for advertised con- ARTICLE IV—Annual Audit tracts of the Town shall be returnable at the History: Adopted as Ch. 3, Article 3.3 of the 1980 Town Manager's office on a specific date and Code hour and shall be publicly opened and read by the Town Manager at that time. §6-9. State Audit: There shall be an annual audit of the Town's accounts, consistent with applica- §6-6. Collective Purchasing. The provisions of ble provisions of the Charter, under the super- this By-law shall be deemed to have been vision of the Director of Accounts of the complied with on all purchases made through Department of Revenue, in accordance with the State Purchasing Agent or the County the provisions of MGL C. 44, §35. Purchasing Agent. History: Amended 5-3-1982 ATM, Article §6-10. Independent Audit: The Finance Committee 15, approved by Attorney General on 9-7- shall annually provide for an outside audit of ' 1982. the books and accounts of the Town to be made by a certified public accountant, or a ARTICLE III—Transportation Reimbursement firm of certified public accountants, who have 1 History: Adopted as Ch. 3,Article 3.1 of the 1980 no personal interest, direct or indirect, in the Code fiscal affairs of the Town or any of its officers, The Town Manager shall annually provide a §6-7. General Provisions: When any employee, sufficient sum of money to conduct the audit. officer, member of any unpaid board or com- The award of a contract to audit shall be made mittee or member of the Board of Assessors by the Finance Committee on or before travels within or outside the Town of Mashpee September fifteenth of each year. The report or when any member of a paid elected Board of the audit shall be filed in final form with the travels outside the Town of Mashpee on busi- Finance Committee not later than March first ness connected with official duties,he shall be in the year following its award and copies entitled to receive reimbursement on the fol- shall be placed on file in the office of the Town lowing basis; if travel is by rail, water, bus, Clerk. plane or any public transportation,the amount of economy rate fare; if travel is by private ARTICLE V—Annual Inventory motor vehicle, the current rate of reimburse- History: Adopted as Ch 3, Article 3.4 of the 1980 ment for such mode of travel established by Code the Internal Revenue Service in its most recent published schedule. Reimbursement of travel §6-11. Preparation Requirement: All department { expenses shall be made only with prior heads of the Town shall prepare and submit to approval of the travel by the department head. the Town Manager between May 15 and no later than June 30 of each year a complete I §6-8. Requests for Reimbursement: Requests for inventory of all Town-owned property for reimbursement shall be made on forms which their departments are responsible. 80