The budget format shall include as a minimum
the following:
A. In parallel columns opposite the several items of
anticipated revenues, there shall be placed the amount of each item
in the budget of the last completed fiscal year, the amounts of such
items actually received during that year, the amount of each item
in the budget of the current fiscal year and the amount actually received
to the time of preparing the budget plus receipts for the remainder
of the current fiscal year, estimated as accurately as may be, and
anticipated revenues for the coming fiscal year.
B. In parallel columns opposite the several items of
proposed expenditures, there shall be placed the amount of each such
item in the budget of the last completed fiscal year, the amounts
of such items actually expended during that year, the amount of each
such item in the budget of the current fiscal year and the amount
actually expended to the time of preparing the budget plus the expenditures
for the remainder of the current fiscal year estimated as accurately
as may be, and the amount of proposed expenditures for the coming
fiscal year.
C. The estimates of receipts for all departments shall
be detailed by source. The estimates of expenditures shall be detailed
by departments and the principal subdivisions thereof, offices, boards,
commissions and agencies of the town, and shall show for each such
unit the requested amount broken down by personal service, contractual
service, materials and supplies, fixed charges and capital outlays.
[Amended 11-5-2002;11-4-2008]
The Council may revise the budget as submitted
by the Budget Commission and shall adopt it for consideration as a
tentative budget for presentation at the Budget Public Hearing. This
shall be completed and made public no later than the second Monday
in April.
[Amended 11-2-1981; 11-5-2002; 11-7-2006; 11-4-2008]
A. The Budget Public Hearing shall replace the Financial
Town Meeting on the proposed budget. Sufficient copies of the budget
shall be prepared for public distribution at least seven (7) calendar
days prior to the Budget Public Hearing to be held no later than May
10.
[Amended 11-2-2010]
B. After the Budget Public Hearing and no later than
the Tuesday next following the second Monday in May, the Town Council
shall make final revisions to the proposed budget and warrant item(s)
to be placed on the ballot of the all-day Financial Referendum to
be held on the first Monday in June from 8 a.m. to 8 p.m. These recommendations
shall include taxes or other revenues necessary to balance the budget
as well as issuance of bonds to finance capital projects.
[Amended 11-5-2002; 11-4-2008]
The Council shall submit its final recommendations
no later than the Tuesday next following the second Monday in May
to the Town Clerk for inclusion on the ballot of the Financial Referendum
(8 a.m. to 8 p.m.) on the first Monday in June. The Town Clerk shall
certify the questions for the ballot and submit them to the state
for printing said ballot. The Town Clerk also shall publish a legal
notice in a newspaper having distribution within the Town of Charlestown.
[Amended 11-7-2006; 11-4-2008]
A copy of the budget as finally adopted by the
Town Council after the Budget Public Hearing shall be certified by
the Town Clerk and filed in the office of the Administrator. Sufficient
copies thereof shall be made available by the Town Clerk for the use
of all departments, offices, and agencies, and for the use of interested
persons.
[Amended 11-8-1988; ratified by Town Council 2-10-1992]
The Administrator shall authorize all expenditures
for the departments, offices and agencies to be made from appropriations
on the basis of approved allotments and not otherwise. An approved
allotment may be revised, however, during the fiscal year. If at any
time during the first three-quarters (3/4) of the budget year (but
ordinarily at the end of any quarterly period) the Administrator shall
ascertain that the remaining unexpended balance of appropriations
for the year will be insufficient to cover the work programs, he/she
shall reconsider the work programs and allotments of the several departments,
offices and agencies, and revise the allotments so as to forestall
the making of expenditures in excess of appropriations; provided,
however, that the revision is within departments, offices and agencies.
The Council during the last quarter of the budget year, may revise
allotments between departments, offices, commissions and agencies.