Why are some finance officers elected and others appointed?
Municipalities have some options regarding the organization of their finance functions. All communities with a total valuation over $1 million (all towns in Massachusetts currently exceed this amount) are required to have a finance committee. Its members may be appointed or elected. When appointed, the appointing authority is usually either the town moderator and or the board of selectmen.
Boards of assessors may be either elected or appointed, as can the treasurer and collector. Traditionally, treasures and collectors have been elected. To make the position an appointed one, municipalities must generally obtain legislation. The positions of treasurer and collector may be combines in the same fashion.
The town accountant serves a critical financial function. The accountant is generally appointed by the board of selectmen. Some smaller towns have also elected one or more auditors to review the town's books. Auditors must be elected, but the position may be abolished if the position of town accountant is established.
For those positions that can be either elected or appointed, there has been much debate about which method of selection is best. This is primarily a policy decision for a given community. Capable people have served positions under either method of selection. Municipalities that choose to elect these positions prefer to have the position directly accountable to voters and independent of any appointing authority. Municipalities that choose to appoint the positions prefer to be able to recruit individuals with the required qualifications and not be limited to residents of the town. They also prefer to have the position accountable to the board of selectmen. Towns that wish to restructure their organization to provide for appointed financial officials under the consolidated Chapter 43C, an act providing optional forms of municipal administration. The adoption of the fiscal structure is initiated by a petition process to place the question before the town's voters.