LOCAL GOVERNMENT AND TAXATION' 47 



• 



instruction in high schools are separated from similar costs in elemen- 

 tary grades. 



One or more auditors are elected annually at the school district 

 meeting. In approximately half of the rural towns these auditors are 

 the town auditors. They are required to audit the accounts of the 

 school board and of the district treasurer, and then report to the board 

 members who include the audit with the district report to be pub- 

 lished in the town report. 



Village Districts 



The moderator, clerk, treasurer, and commissioners of the vil- 

 lage district have the same duties as the moderator, clerk, treasurer, 

 and selectmen of the town with respect to those functions for which 

 the district is organized. The district has its own annual meeting 

 and votes its own appropriations. The budget is submitted to the 

 meeting by the district commissioners. After deducting estimated in- 

 come from other sources, the balance is voted to be raised by a tax 

 on property. This is collected by the district treasurer from the town 

 treasurer on selectmen's orders. 



The treasurer keeps a classified account of all receipts and pays 

 out money only on order of the district commissioners who keep a 

 classified account of expenditures. Like other units of local govern- 

 ment, the village district is required to make an annual report to the 

 state tax commission of all financial transactions. Smaller towns 

 having precincts usually include the district report in the town report, 

 whereas the larger towns publish a separate report. 



Occasionally the tow^n auditors serve to audit the accounts, but 

 more frequently auditors are appointed at the district meeting. The 

 fiscal year of the village district corresponds with that of the town, 

 and auditing occurs at the same time as town auditing. Auditors re- 

 port to the district through the media of the district's annual report. 



Counties 



The responsibility for control of county expenditures is divided 

 between the commissioners, court justices, superintendent of the 

 county farm, and local welfare agencies. The county treasurer is re- 

 sponsible for keeping the "receipts and payments" book according 

 to the uniform classification prescribed by the state tax commission. ^^'' 

 The clerk of the board of commissioners files all vouchers allowed by 

 the commissioners. The clerk of the county court furnishes the com- 

 missioners with a duplicate order of all payments allowed by the 

 justices. The superintendent of the county farm keeps a cash re- 

 ceipts and payments book as prescribed by the tax commission. In 

 the accounts of towns and cities there appears a payment item, "Char- 

 ities : County Poor," and a receipt item. "From County: For Support 

 of Poor." These two items are generally equal if the commissioners 

 approve all the vouchers submitted by the selectmen, and if there are 

 no amounts due the town from the county at the beginning or end 

 of the town fiscal year. 



«' Revised Laws, 1941. Chapter 47, Section 18. 



