The fiscal year of the town shall begin on July 1 and end on June 30 of the following calendar year.
[Amended 11-6-1984]
A. 
At such time and in such manner as the Board of Finance may require, every agency and department supported wholly or in part by town revenues, or for which a specific appropriation is or may be made, shall submit to the Board of Selectmen an itemized estimate of the expenditures to be made by that agency and all the revenues, other than town appropriations, to be received by it or for use during the ensuing fiscal year. The estimates shall be accompanied by such other reports and information as the Board of Finance may require.
B. 
The Board of Selectmen and the Board of Finance shall conduct joint hearings for each such agency and department. All budgets falling under the direction of a board or commission shall be presented at the joint hearings by the board or commission chair, or their designated board or commission member. The Board of Selectmen shall then prepare such comments and recommendations as it deems advisable with respect to such estimates.
[Amended 11-4-2003]
C. 
At such time and in such manner as the Board of Finance may require, the Board of Selectmen shall present to the Board of Finance the itemized estimates of the expenditures to be made by each agency and department and all revenues to be received by each agency and department, together with the comments and recommendations of the Board of Selectmen with respect to such estimates.
D. 
The Board of Finance shall then revise the estimates as it deems desirable and prepare a general town budget report. The general town budget report shall separately set forth the Town Operating Budget and the Board of Education Budget.
[Amended 11-4-2003; 11-6-2007]
E. 
The Board of Finance shall hold one (1) or more public hearings on the general town budget report not less than fourteen (14) days before the Annual Town Budget Meeting. At the hearings, any person qualified to vote at the Annual Town Budget Meeting shall be heard.
F. 
The Board of Finance shall then revise the estimates as it deems desirable and prepare the recommended town budget, which may include a contingency fund not to exceed two percent (2%) of the total estimated expenditures for the current fiscal year and an appropriation to the fund for capital and nonrecurring expenditures. The recommended town budget shall separately set forth the Town Operating Budget and the Board of Education Budget. The recommended town budget shall also include estimates of the revenue to the town from all sources for the ensuing year, including taxes to be raised. The Board of Finance shall present the budget to the annual Town Budget Meeting.
[Amended 11-6-2007]
G. 
The Board of Finance shall make available copies of the town budget report in the office of the Town Clerk not less than ten (10) days before the public hearing and shall publish the town budget report in a newspaper having a general circulation in the town. It shall, before the Annual Town Budget Meeting, again publish the proposed town budget in a newspaper having a general circulation in the town and make available copies of the proposed town budget in the office of the Town Clerk.
H. 
The adoption of the annual town budget shall be in accordance with the provisions of § C6-3 of this Charter.
A. 
Not more than fifteen (15) days after the adoption of the annual town budget, the Board of Finance shall meet and lay such tax as is required by the Connecticut General Statutes.
B. 
The Tax Collector shall then collect the tax in accordance with the Connecticut General Statutes. The due dates for real estate tax payments shall be July 1, October 1, January 1 and April 1.
[Amended 11-6-1984]
A. 
All requests for special appropriations shall be made in writing to the Board of Selectmen, which shall forward such requests, together with the comments or recommendations of the Board of Selectmen, to the Board of Finance. The Board of Finance shall act on all requests for special appropriations and shall publish a notice of its action, together with the reasons for its action, in a newspaper having general circulation in the town.
B. 
The Board of Selectmen, when requested by any town agency and after approval of the Board of Finance, may make special appropriations from any town agency surplus or an approved contingency fund in total amounts not to exceed fifty thousand dollars ($50,000.) for any individual town agency in any one (1) fiscal year. Any request by any town agency which shall exceed the amount herein provided shall require a vote of the Town Meeting after approval by the Board of Finance.
[Amended 11-7-1978; 11-4-2003; 11-4-2014]
C. 
The Board of Selectmen, when requested by any town agency, may make budget neutral transfers in amounts not to exceed fifty thousand dollars ($50,000) within said agency's own operating budget. However, any transfers made under this section shall not increase the number of town employees or encumber future town budgets without approval by the Board of Finance.
[Added 11-4-2014]
D. 
Special appropriations other than those from cash surplus or from an approved contingency fund may be acted upon only by a Town Meeting, after approval by the Board of Finance.
[Amended 11-4-2014]
E. 
The Board of Finance, upon written request, may transfer unexpended balances from one (1) appropriation to another in accordance with the Connecticut General Statutes.
[Amended 11-4-2014]
[Amended 11-4-2003]
A. 
No later than November 30th of each year, all agencies and boards of the town shall submit to the Board of Selectmen an outline of any capital and nonrecurring expenditures the agency desires to make during the ensuing five (5) years.
B. 
The Board of Selectmen shall consider such outlines and shall submit to the Board of Finance, not later than January 31st of each year, a recommended budget of capital and nonrecurring expenditures for the ensuing year.
[Amended 2003]
A. 
The system of accounts used by town agencies shall be that prescribed by the Connecticut General Statutes as supplemented by regulations of the Board of Finance. All regulations of the Board of Finance shall be consistent with this Charter and the powers and duties of other town agencies and shall be complied with by all town agencies.
B. 
The Board of Finance shall provide for an annual audit of the books and accounts of the town as required by the Connecticut General Statutes.
C. 
No officer or agency of the town shall expend or enter into any contract which would oblige the town to expend in excess of an approved department appropriation. Any officer who, without authority from this Charter or the Connecticut General Statutes, expends or causes to be expended any money of the town, except in payment of final judgments rendered against the town, shall be liable in a civil action in the name of the town, as provided in the Connecticut General Statutes.
[Amended 11-4-2003]
[Amended 11-7-1978]
The provisions of this Article shall not be a limitation on the power of the town to issue bonds or other obligations for appropriations or indebtedness in accordance with the Connecticut General Statutes and § C6-3 of this Charter.
[Added 11-4-2003]
The Board of Selectmen, by ordinance, shall establish a Fund Balance Policy, as recommended by the Board of Finance.
[Added 11-4-2014]
Following the adoption of said Charter revision effectuating the same, the Board of Finance shall set the annual salaries of the municipal officials including the Registrar of Voters, Town Treasurer, Town Clerk, Selectmen and First Selectmen during the budgetary process proceding the next election for said respective offices and annually thereafter during the terms.