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.
