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.