The Fiscal year of the Town shall begin on July 1 and end on June 30.
A. 
Annually, at such time and in such manner as the Town Council and the Town Manager shall require, every department, office, board, commission, agency or authority supported wholly or in part by Town revenues, or for which a specific appropriation is or may be made, shall present to the Town Manager an itemized estimate of the expenditures to be made, and all revenues, other than Town appropriation to be received during the ensuing fiscal year. The estimates shall be accompanied by such other reports and information as the Town Manager shall require. The Town Manager, with the Director of Finance shall examine the estimates and information and prepare such comments and recommendations as it deems advisable with respect to the estimates. It shall also provide the Town Council with a report on the proposed capital improvements to be undertaken for the ensuing year and the following four fiscal years.
B. 
Annually, at such time and in such manner as the Town Council may require, the Town Manager shall present to the Town Council the itemized estimates of the expenditures to be made by each department, office, board, commission, agency, or authority by them together with the comments and recommendations of the Town Manager with respect to such estimates.
C. 
The proposed budget shall include, but not be limited to the following items:
1. 
An itemized listing of revenues by major sources presented in parallel columns; the revenues actually received in the preceding fiscal year; the original revenue estimates for the current fiscal year; the revenues estimated to be collected during the current year; and the estimates of revenues to be collected in the ensuing fiscal year;
2. 
An itemized listing by major function in parallel columns of actual expenditures for the preceding fiscal year; all original appropriations for the current fiscal year; all estimated expenditures for the current fiscal year; and the proposed appropriations for the ensuing fiscal year;
3. 
An appropriation for a contingency account may be included not to exceed 2% of the total estimated expenditures;
4. 
An estimate of available cash surplus or deficit at the end of the current fiscal year to be included in the proposed budget;
5. 
The estimate of the sum required to be raised by tax levy to assure a balanced budget, with the amount of the tax levy based upon a rate of collection not greater than the average rate of collection in the year of levy for the last three completed fiscal years;
6. 
Appropriations for capital and nonoccurring expenditures, or proposed bond issues to finance said capital improvements.
D. 
The Town Manager shall meet with each department, office, board, commission or agency on the proposed budget. The Town Manager shall then present the proposed budget to the Town Council. The Town Council shall then revise the estimates as it deems desirable and shall complete the proposed budget for the ensuing fiscal year and its report. All such actions shall take place in public meeting.
E. 
The Town Council shall hold one or more public hearings on the proposed budget. At the hearings any person qualified to vote at a Town Meeting may be heard. The proposed budget shall be published in accordance with state law and on the Town's website at least 10 days in advance of the public hearing, and shall be available at the Town Clerk's office, and the Town Council shall have sufficient copies of the proposed budget and report available at the public hearing.
F. 
The Town Council shall revise the estimates as it deems desirable prepare the recommended budget, and shall, before the Annual Budget Meeting publish the proposed Town budget in accordance with state law and on the Town's website not less than 14 days before such referendum. At such meeting when the Town Council makes its final revisions to the recommended budget, the Council shall approve the text of the referendum questions to be considered at the Annual Budget Meeting, in accordance with Section 4-4(B) of this Charter.
G. 
In the case of the rejection of the Budget, the Town Council shall then revise and recommend changes as it deems desirable.
A. 
Not more than 15 days after the adoption of the annual Town Budget, the Town Council and the Director of Finance shall meet and levy the tax rate on the taxable property of the Town sufficient to provide for the budget estimates as finally approved.
B. 
The Tax Collector shall then collect the taxes in accordance with the General Statutes, as amended.
A. 
All requests for special appropriations shall be made in writing to the Town Council which shall forward such requests together with their comments or recommendations to the Town Manager. The Town Manager shall act on all requests for special appropriations.
B. 
The Town Manager, when requested by a Town agency and after approval of the Town Council, may make special appropriations from cash surplus or the contingency account in the amounts not to exceed in total for that department, office, board, commission or agency $50,000 in any one fiscal year. Any request which shall exceed the amount herein provided shall require a vote of the Town Meeting after the approval of the Town Council.
C. 
Special appropriations other than those from cash surplus or from the contingency account may be acted upon only by a Town Meeting, after the approval of the Town Council.
D. 
The Town Manager, upon appropriate request, and recommendation of the Town Council, may transfer unexpended balances from one appropriation to another.
E. 
Transfer of appropriations of amounts up to $500 within a department can be done by department heads with the approval of the Finance Director.
The Town Council, acting pursuant to a declaration of a state of emergency, shall be empowered to make appropriations for the purposes of meeting a public emergency threatening the lives, health, or property of citizens, provided such appropriations shall receive a majority vote of all members of the Council. Said emergency appropriations, in the event that there is no cash surplus available, shall be financed in the manner provided in Chapter 109 of the General Statutes.
A. 
The system of accounts used by Town departments, offices, boards, commissions, and agencies shall be that prescribed by the General Statutes, as amended, and as supplemented by regulations of the Town Council and Director of Finance. All regulations of the Town Council shall be consistent with the Charter and all departments, offices, boards, commissions and agencies shall comply with such regulations. Said accounts shall be maintained under the supervision of the Town Manager.
B. 
The Town Manager shall institute competitive bidding for the purchase of all materials, supplies, equipment, and contractual services required by the Town, except the Board of Education, under such regulations as it shall adopt. Said regulations may exclude professional, engineering, and technical services. Purchases shall be based upon requisitions and orders based upon the budget and properly authorized. Joint purchasing with the Board of Education and other towns shall be conducted whenever practicable. Informal bids shall be obtained for all purchases over $3,000. If any purchase order or contract, including a continuing order or contract for the purchase of the same commodity over a period of time, involves the expenditure of over $7,500, the Town Manager shall invite sealed bids or proposals, giving then 10 days public notice hereof by publication at least once in a newspaper having circulation in the Town. All such sealed bids or proposals shall be opened publicly and the purchase or contract awarded to the lowest qualified bidder thereon. The Town Manager may reject all such bids or proposals and readvertise if bidders fail to meet specifications. No transaction which is essentially a unit shall be divided for the purpose of evading the intent of this section.
C. 
The Town Council and Director of Finance shall provide for an anual audit of the books and accounts of the Town as required by the General Statutes, as amended.
D. 
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 appropriation. Any officer who, without authority from this Charter or the General Statutes, as amended, 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 General Statutes, as amended.
E. 
The Town Manager shall have the discretionary authority to utilize state, federal, and/or other governmental cooperative purchasing agreements in lieu of obtaining sealed competitive bids if the sum total does not exceed $100,000 per commodity and/or piece of equipment, and if to do so is in the Town's best interest. Upon recommendation of the Town Manager, the Town Council may waive the dollar amount limitation if participating in a cooperative purchase at a higher dollar amount is in the Town's best interest.
F. 
Books and records of Town-aided organizations:
i. 
The Town Council, Town Manager or their designee shall have access at all reasonable times to the records and books of account of Town-aided organizations.
ii. 
The town shall make no contribution to any organization if prohibited by Connecticut General Statutes. No contribution of more than $2,000 per annum shall be made to any organization or corporation whose appropriate financial records are not submitted to the Town Council along with its request for an appropriation. Any organization requesting an appropriation in excess of $20,000 shall submit a financial statement prepared by a certified public accountant. No contribution of more than $100,000 per annum shall be made to any organization or corporation who does not comply fully with the requirements in Sections 9-1 and 10-2 of this Charter in the same manner for elected and appointed boards.