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5. product performance criteria; and 6. quality of craftsmanship. GUIDELINE 7. BUDGETARY CONTROL A. Each department head is primarily responsible to monitor his budget each month, and to keep his/her purchases and expenditures within the available budget for each line item. If it appears that there is not enough budget money, he/she should either: 1. restrict spending; or 2, recommend an appropriate budget adjustment to the Board. B. The Bookkeeper should also monitor budget compliance. Based on the monthly budget report, he/she should alert the Board to any accounts that appear to be nearing or exceeding the budget. He/she could also advise or recommend remedies, such as restricting spending, budget transfers, excess fund balances, or unanticipated excess revenues. C, The Board should also monitor budget compliance on a monthly basis by reviewing the monthly budgetary reports and taking official board action to implement any proper budgetary sections they deem advisable. D. No purchase can be made until the Board has made available proper budgetary authority to spend. GUIDELINE 8. PREPARATIONS, APPROVAL, AND AUDIT OF CLAIM VOUCHERS A. Vendor invoices will be given directly to the responsible department head. They will review the invoice, to verify the commodities delivered, price and proper accounting, Where applicable, they will also fill out and sign a voucher form and attach the invoice and any other departmental purchase orders, counter slips, receiving reports or shipping documents. The Dept. head is also responsible for approval in writing of each invoice and/or voucher and noting on the invoice or voucher the correct budget account number and Town Clerk abstract sequence number. B. Each month, the package of invoices and numerically sequenced vouchers will be delivered to the Town Board for review and audit at the next regularly scheduled Town Board meeting. The Town Board shall approve the payment of all invoices through a majority resolution to be entered into the minutes for the meeting. C. The Supervisor and/or Town Councilmember’s that are auditing vouchers for a particular month hereby have the option to direct the Bookkeeper to cause a department to present a purchased item for verification and comparison to the invoice. D. The only exception is for prepaid invoices necessary to maintain essential utilities and services to Town Offices and Personnel. These invoices will be paid by prior approval of the Town Supervisor and still require submission to the Town Board for auditing and review at the next regular Town Board meeting.