MIDDLEBORO — The Middleboro Select Board voted at their Monday Jan. 9 meeting to have the town accountant review the town’s revolving funds, conduct an audit if necessary and recommend any potential changes to the board.

The vote followed a discussion involving a 41-page document compiled by town resident Paula Fay that highlighted financial workings of the revolving fund of the Tourism Committee. The chair of that committee, Nathan Demers, also serves as vice chair of the Select Board.

A revolving fund is an individual account that is funded by the costs for a specific service or good and is self-sustaining. These accounts do not generally involve taxpayer funds. 

Demers, who made the motion to have the review, said that he hoped the town accountant would bring any recommended changes to the Select Board for its consideration. If none was needed, he said, the town accountant should announce that as well. 

Select board member Brian Giovanoni supported the review, saying that “it is the role and responsibility of this executive board to look at the finances’’ of anything related to the town, particularly if there are “potential wrongdoings.’’ 

Select Board Member Neil Rosenthal questioned why a review was needed. Town finances are already audited, he said, and revolving funds do not involve taxpayer money. 

There is “good oversight,’’ Select Board Member Arthur Battistini agreed, but he said that  there “having another set of eyes looking at it’’ can’t hurt.

Fay said an internal audit was “not acceptable’’ because “you’re looking at yourself.’’