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General Laws

[Text of section effective until July 1 preceding the opening of the Essex North Shore agricultural and technical school. Repealed by 2004, 463, Sec. 1. See 2004, 463, Sec. 18 as amended by 2010, 130, Sec. 7.]

Section 6. The board of trustees shall appoint a director of a school who shall have all the powers and duties of a school superintendent to the extent that such powers and duties are not inconsistent with other provisions of this chapter. Said director shall serve at the pleasure of the board. The board of trustees shall also appoint a treasurer of a school, who shall:

(a) keep full and accurate accounts of a school’s revenues, expenses, assets and liabilities, in accordance with generally accepted accounting principles as established by the governmental accounting standards board;

(b) establish the fiscal year of a school to conform to the fiscal year of the commonwealth;

(c) prudently invest all monies held in the name of a school;

(d) encumber funds and make expenditures in accordance with policies established by the board of trustees;

(e) permit the inspection of a school’s books and accounts by the commissioner of education, the state auditor, the director of accounts, the inspector general or their respective designees;

(f) prepare and submit to the commissioner of education within 120 days following the close of each fiscal year such financial reports as the commissioner of education shall require, together with the opinion of an independent auditor attesting to such reports; and

(g) receive and take charge of all monies due to a school and give a bond for the faithful performance of his duties in accordance with the provisions of section 35 of chapter 41.

The director and the treasurer shall serve at the will and pleasure of the board and shall not be subject the provisions of chapter 31.

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