§ 16-26. Finances.

(a)

Appropriation. In September of each and every year, the fire department shall submit a budget for the anticipated revenue and expenses for the following year to the town board for approval. The town board shall appropriate sufficient funds to provide for the expenses of the fire department, including, but not limited to, expenses of operation, apparatus, equipment, compensation, and insurance, as the town board deems expedient and necessary to maintain efficiency and to properly protect life and property from fire and provide emergency rescue services.

(b)

Auditing. The fire department shall provide the town board with a certified audit of the fire department finances prepared by the accountants employed by the town on an annual basis. Such audit shall be made for the fire department at the same time that the books and records of the town are audited for the town. Such audit shall be provided to the town board at the time the fire department files its proposed budget with the town board for the following year. The officers and members of the fire department shall cooperate and provide such assistance as may be necessary in connection with the preparation of such audit and the total cost and expense thereof shall be paid by the town.

(Prior Code, § 5-1-6)