[Amended by Sp. Act, Jan. Sess., 1957, Sp.
No. 10, Sec. 3, 28 C.S.A. 12, approved 3-8-1957. See also Sp. Acts, Art. 20 in this volume]
The fiscal year of the Town government which
shall also be the budget and accounting year shall begin on the first
day of July of each calendar year.
[Amended by Sp. Act, Jan. Sess., 1957, Sp.
No. 10, Sec. 2, 28 C.S.A. 11, approved 3-8-1957; amended by referendum 11-4-2008; amended by
referendum11-8-2022]
The Town Manager shall prepare and, not later
than March 13 of each year, shall submit to the Board of Directors
a tentative budget for the ensuing fiscal year and an explanatory
budget message. Such tentative budget shall, where possible, include
a statement of receipts during the last completed fiscal year, the
receipts for the first six (6) months of the current fiscal year,
an estimation of receipts for the entire fiscal year and an estimation
of receipts during the ensuing fiscal year, all itemized in accordance
with a classification approved by the Board of Directors. Such budget
shall also, where possible, include a statement of the expenditures
during the completed fiscal year, the expenditures during the six
(6) months of the current fiscal year, an estimation of the expenditures
for the entire current year, the appropriations requested and the
recommendations of the Town Manager, as itemized by departments and
in accordance with a classification by object of expenditure approved
by the Board of Directors. Said budget message shall state the reason
for any material increase or decrease in the estimate for the coming
year of any item of receipts or expenditures from that for the current
fiscal year. The Board of Education and each office, department and
agency of the Town which requires an appropriation shall, not later
than February 14 of each year, submit to the Town Manager a request
for an appropriation for the ensuing year in accordance with a form
prescribed by the Town Manager and shall furnish the Town Manager
with such further information as to receipts and expenditures as the
Town Manager shall require. The request for an appropriation filed
by the Board of Education with the Town Manager shall be accompanied
by a copy thereof for each member of the Board of Directors. Within
three (3) days of filing the request for an appropriation, the Chair
of the Board of Education may submit a letter to the Town Manager
requesting joint meeting of the two (2) Boards for the purpose of
discussing the appropriation request of the Board of Education and
the recommendations of the Town Manager. If the Chair of the Board
of Education requests this initial joint meeting, the joint meeting
shall be held not later than five (5) days before the Town Manager
submits his tentative budget to the Board of Directors. Following
the submittal of the Town Manager’s tentative budget, but not
later than seven (7) days before the adoption of the final budget,
a mandatory joint meeting of the two (2) Boards shall be held for
the purpose of presenting and discussing the appropriation request
of the Board of Education.
[Amended by referendum11-8-2022]
The Town Manager shall prepare and submit to
the Board of Directors a six-year capital improvement program as part
of the tentative budget.
The capital improvement program shall include:
(1)
A clear general summary of its contents;
(2)
A list of all capital improvements for the Town
including capital improvements of the Board of Education which are
proposed to be undertaken during the six (6) fiscal years next ensuing
with appropriate supporting information as to the necessity for such
improvements;
(3)
Cost estimates, methods of financing, and recommended
time schedules for each such improvement; and
(4)
The estimated annual cost of operating and maintaining
the facilities to be constructed or acquired.
|
The above information shall be revised and extended
each year with regard to capital improvements still pending or in
process of construction or acquisition.
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[Amended by referendum 11-8-1960; amended by
referendum 10-5-1964; amended by referendum 11-5-1996]
For the purpose of this chapter, "capital improvement
program" means a priority schedule of any and all necessary municipal
capital improvements projected for a period of not less than six (6)
years and so prepared as to show the general description, location
and estimated cost of each individual capital improvement and including
the proposed method of financing; "capital improvement" means a major
improvement or betterment of a nonrecurring nature to the physical
plant of the municipality as differentiated from ordinary repairs
or maintenance of a recurring nature or the acquisition of any specific
item of capital equipment.
[Amended by Sp. Act, Jan. Sess., 1957, Sp.
No. 10, Sec. 3, 28 C.S.A. 12, approved 3-8-1957; amended by referendum 4-30-1968; amended by
referendum 11-5-1991; amended by referendum 11-4-2008; amended by referendum11-8-2022]
The budget and budget message and all supporting data shall be a public record in the office of the Town Manager and shall be open to inspection at any reasonable time by any elector or taxpayer. The Town Manager shall cause a summary of the tentative budget and budget message to be advertised in the same manner as provided for giving notice of a public hearing in § 3-8 of this Charter. The third such advertisement of the tentative budget and budget message shall appear not later than March 18 of each year.
[Amended by Sp. Act, Jan. Sess., 1957, Sp.
No. 10, Sec. 4, 28 C.S.A. 12, approved 3-8-1957; amended by referendum 11-4-2008; amended by
referendum11-8-2022]
The Board of Directors shall hold a public budget
hearing not later than March 23 of each year at which any elector
or taxpayer may have an opportunity to be heard. The Board of Directors
shall determine the date of the hearing and shall cause a notice of
the hearing to be published in a newspaper having a general circulation
in the Town not less than three (3) times and not less than five (5)
days prior to the date of the hearing. The hearing may be adjourned
from time to time by the Board of Directors as it shall deem necessary.
[Amended by referendum 10-5-1964; amended by
referendum 4-30-1968; amended by referendum11-8-2022]
After the conclusion of the public hearing the Board of Directors shall continue its consideration of the tentative budget. The Board of Directors may revise any of the estimates of receipts or of expenditures for the ensuing fiscal year except that before inserting any new item of expenditure or increasing any item of expenditure either over the amount requested by any department or recommended by the Town Manager, whichever amount shall be greater, it must call another public hearing, giving notice of such hearing in the same manner as provided for giving notice of a public hearing in § 3-8 of this Charter. The notice of such hearing shall state the nature of the proposed additions or increases.
[Amended by Sp. Act, Jan. Sess., 1957, Sp.
No. 10, Sec. 5, 28 C.S.A. 13, approved 3-8-1957; amended by referendum 11-5-1991; amended by
referendum 11-4-2008; amended by referendum11-8-2022]
The Board of Directors shall convene to vote on the adoption of a final budget not later than April 17 of each year. Should the Board of Directors take no final action to adopt the budget on or before May 17 of each year, the tentative budget submitted by the Town Manager shall be deemed to have been finally adopted by the Board of Directors, and it shall be the legal budget of the Town for the fiscal year ensuing, unless a petition for a budget referendum shall be filed and certified in accordance with § 3-13.
[Amended by referendum11-8-2022]
A copy of the budget as finally adopted shall
be certified by the Town Manager and recorded in a book kept for that
purpose in the office of the Town Clerk. From the date of the beginning
of the fiscal year the several amounts stated in the budget as proposed
expenditures shall be and become appropriated to the several objects
and purposes therein named.
[Amended by referendum 4-30-1968; amended by
referendum 11-5-1996; amended by referendum 11-4-2008]
Whenever the Board of Directors shall deem it necessary and in the best interests of the Town to do so, it may, by majority vote of all its members, make additional appropriations to the Board of Education or to any office, department or agency of the Town government and may make appropriations for purposes not included in the final budget but for additional appropriations in excess of $500, only after a public hearing to be advertised in the same manner as provided for giving notice of a public hearing in § 3-8 of this Charter. At such hearing any elector or taxpayer of the Town may have an opportunity to be heard. Whenever any such additional or new appropriation increases the total of the expenditure side of the budget, additional means of financing in a like amount shall be provided in such manner as may be determined by the Board of Directors.
[Amended by referendum 10-5-1964; amended by
referendum 11-5-1996]
The Board of Assessment Appeals shall perform
such duties as are or may be vested by statute in Boards of Assessment
Appeals in the several towns. Members of the Board of Assessment Appeals
shall be so appointed that the term of office of only one (1) member
shall expire each year.
[1]
Editor's Note: See C.G.S. § 12-110
et seq.
[Amended by Sp. Act, Jan. Sess., 1957, Sp.
No. 10, Sec. 6, 28 C.S.A. 13, approved 3-8-1957]
The Board of Directors, at the meeting wherein the final budget is adopted in accordance with § 5-6 of this chapter, shall also fix a tax rate which shall be sufficient, together with estimated receipts from other sources, to equal the sum of all appropriations which have been made, including any deficit from the prior year. This section shall not be construed to prevent the issuing of bonds to finance public improvements.
No officer, employee, department or agency of
the Town shall expend or contract to expend any money in excess of
the amount appropriated for that office or department and for that
general classification of expenditure. Any contract made in violation
of this provision shall be null and void.
[Added by referendum 4-30-1968; amended by referendum11-8-2022]
Any gift, contribution, income from trust funds,
or other aid or income from any private source or from the federal
or state governments, which is carried upon the records of the Town
or is received after July 1, 1968, shall be entered upon the records
of the General Fund in a manner recommended by the Town Manager and
approved by the Board of Directors. When so recorded, such amounts
shall be deemed to be appropriated to the purposes of such gift, contribution
or other aid or income.
[Amended by referendum 4-30-1968]
All appropriations shall lapse at the end of the fiscal year to the extent that they shall not have been expended or lawfully encumbered excepting any funds appropriated to a reserve fund for capital and nonrecurring expenditures as authorized by Chapter 108 of the General Statutes and excepting any funds appropriated under the provisions of § 5-11(a) of this Charter.
[Amended by referendum, Ques. 9, 10-6-1958; amended by
referendum 11-5-1996; amended by referendum 11-4-2008; amended by referendum11-8-2022]
The Director of Finance shall have all the powers
and perform all the duties which are vested by statute in town treasurers,
and, except as otherwise provided in this Charter, as amended, all
the powers and duties which were formerly vested in the Town Treasurer
by this Charter. The Director of Finance shall have custody of and
disburse all funds belonging to the Town and shall deposit the same
in such banks and trust companies as may be designated by the Board
of Directors on the recommendation of the Town Manager. The Director
of Finance shall keep such books and records as the Board of Directors
shall prescribe. The Director of Finance shall be the Treasurer of
the Town Deposit Fund and shall have authority to invest and reinvest
the same in securities legal for investment of trust funds under the
General Statutes. Nothing herein shall be construed to prevent sinking
funds and trust funds from continuing to be managed by any trust company
managing them at the effective date of this Charter unless the appointment
is revoked by the Board of Directors. Whenever a vacancy occurs, or
any trust fund is hereafter created, the Board of Directors shall
have power on the recommendation of the Town Manager to designate
a trust company or trust companies to manage the same, which designation
shall continue until revoked. The Director of Finance or Acting Director
of Finance and the Town Manager or Acting Town Manager jointly shall
have the power to endorse, negotiate, sign and transfer, on behalf
of the Town, any securities in order to effectuate the transfer thereof.
[1]
Editor's Note: Former Sec. 5-14, Assistant
Town Treasurer, was repealed by referendum 11-4-2008.
[Amended by referendum 4-30-1968; amended by
referendum 11-5-1991; amended by referendum 11-4-2008]
Except as is otherwise provided by this Charter,
payments from Town funds shall be made only upon order of the Director
of Finance or the Board of Education. Such order shall specify the
office, department or agency and the budget item against which the
payment is charged. Each such order by the Director of Finance shall
certify that there is a sufficient unexpended and unencumbered balance
in the budget appropriation and the item against which the payment
is to be charged, and shall further certify that full value for the
payment has been received.
[Amended by referendum 11-5-1991; amended by
referendum11-8-2022]
The Town Manager shall appoint a Director of
Finance who shall keep such accounts as may be necessary to maintain
a constant record of the condition of each budget appropriation and
item and shall keep complete accounts of all financial transactions
of the Town. Such accounts shall be kept in accordance with an accounting
system which has the approval of the Board of Directors. At least
once during each month he shall submit to the Town Manager and the
Board of Directors a statement showing the condition of the budget
for the portion of the fiscal year which ended the last day of the
previous month and showing the general financial condition of the
Town as of the same date. Such monthly statements shall be public
records.
[Amended by Sp. Act, Jan. Sess., 1955, Sp.
No. 600, 27 C.S.A. 526, approved 8-5-1955; amended by referendum 10-5-1964; amended by
referendum 11-5-1991; amended by referendum11-8-2022]
With the exception of the Board of Education,
no officer or employee of the Town shall make any purchase or any
contract, including contracts for service, or any commitment for any
purchase or contract, including contracts for service, until the Director
of Finance shall have certified that there is a sufficient unexpended
and unencumbered balance of the appropriation and appropriation item
against which the expense is to be charged. Whenever any such requisition
has been so certified, the Director of Finance shall record the amount
of the requisition as an encumbrance against such appropriation and
appropriation item. Except as otherwise provided in this Charter,
the Board of Directors shall have power to make such other rules and
regulations concerning purchases and contracts including contracts
for service as it may deem to be in the best interest of the Town.
There shall be a Purchasing Agent for the Town who shall be the Town
Manager or someone appointed by the Purchasing Agent. All purchases,
except those for the Board of Education, shall be made by the Purchasing
Agent in accordance with the rules and regulations adopted by the
Board of Directors.
[1]
Editor's Note: Former Sec. 5-18, Tax lists,
was repealed by referendum 11-4-2003.
[1]
Editor's Note: Former Sec. 5-19, Real estate
and motor vehicles, was repealed by referendum 11-4-2003.
[Amended by referendum 11-5-1996]
The State of Connecticut shall provide a form
to be used by property owners in the Town of Manchester for listing
property other than that not required to be listed under the provisions
of the preceding section. The Assessor may provide a card or form,
subject to the approval of the State Tax Commissioner, to conform
to the foregoing provisions.
[1]
Editor's Note: Former Sec. 5-21, Penalty exemption,
was repealed by referendum 11-4-2003.
[Amended by Sp. Act, Jan. Sess., 1955, Sp.
No. 583, 27 C.S.A. 516, approved 8-5-1955; amended by referendum 10-6-1958; amended by
referendum 10-1-1962; amended by referendum 11-7-1978; amended by referendum 11-4-2003; amended by referendum 11-4-2008]
Before any department, commission, officer or
employee of the Town or the Board of Education shall make any purchase
of or contract for any construction, supplies, materials, equipment
or service, except personal services, provided by Town employees and
officers and professional services, involving an expenditure of more
than 0.000003 of the current General Fund Taxable Grand List, opportunity
shall be given for competitive bidding in writing by at least three
(3) bona fide bidders under such rules and regulations as the Board
of Directors or the Board of Education, as the case may be, may establish.
Before any department, commission, board, officer or employee of the
Town shall sell any real or personal property of the Town, opportunity
shall be given for competitive bidding in writing by at least three
(3) bona fide bidders under such rules and regulations as the Board
of Directors or the Board of Education, as the case may be, may establish;
and all moneys received from such sales shall be paid to the Collector
of Revenue. Either of said Boards may waive the requirement for competitive
bidding when the circumstances of a particular case do not permit
a sufficient amount of time to fulfill the rules and regulations of
that Board concerning competitive bids; or when a competitive bid
is inappropriate; or when a competitive bid is impractical in that
the Boards are unable to obtain competitive bids within the rules
and regulations adopted by said Boards, which may provide for a limitation
on the number of waivers in favor of any one (1) firm, person or corporation.
Any such waiver shall be in writing, certified by the appropriate
Board, and shall set forth a specific substantial reason for such
waiver and shall be filed in the Town Clerk’s office as a public
record.
[Amended by Sp. Act, Jan. Sess., 1949, Sp.
No. 475, Sec. 5, 25 C.S.A. 1194, effective 7-1-1949; amended by referendum 10-5-1964; amended by
referendum 11-4-2003]
Except in this Charter otherwise provided, the
assessment of property for taxation shall be in accordance with the
provisions of the General Statutes by the Assessor. Property taxes
shall be collected in accordance with the provisions of the General
Statutes by the Collector of Revenue. The compensation of the Assessor
and of the Collector of Revenue shall be fixed by the Board of Directors,
except that such compensation shall not be reduced except at the beginning
of a fiscal year. The dates on which property taxes shall be due and
payable shall be fixed by the Board of Directors at the time when
the tax rate is fixed. All persons required to file lists of property
subject to taxation with the Assessor of the Town of Manchester shall
do so in accordance with the applicable state statutes.
[1]
Editor's Note: See C.G.S. § 12-40
et seq.
In any fiscal year, in anticipation of the property
tax for such year, whether levied or to be levied in such year, the
Board of Directors may by majority vote of all its members authorize
the borrowing of money by the issuance of negotiable notes of the
Town. Such notes may be issued for a period not exceeding one (1)
year and may be renewed from time to time but a sum sufficient to
pay any such notes which are outstanding at the end of the fiscal
year shall be included in the budget for the ensuing year as an expenditure.
[Amended by Sp. Act, June Sess., 1955, Sp.
No. 34, 27 C.S.A. 668, approved 8-11-1955]
To finance all or any part of the expense of
any capital project which the Town may lawfully construct or acquire,
the Town may incur indebtedness by issuing its negotiable bonds, or
notes in anticipation of bonds, subject to the limitations of the
General Statutes. Such bonds shall be authorized by a majority vote
of all the members of the Board of Directors. No bonds or notes in
anticipation of bonds shall be issued, however, until the project
for which the bonds or notes are to be issued has been favorably acted
upon by the voters of the Town at any regular or special election
duly warned for that purpose. The question to be voted upon at such
election shall include a statement of the project and the estimated
amount of expenditure, and no bonds or notes shall be issued for any
project in excess of said estimate of expenditure. Whenever the actual
cost of such a project is determined to be less than the amount derived
from the sale of bonds approved for that purpose, all excess moneys
remaining therefrom shall be applied to the retirement of said bonds,
either to principal or interest or both. Whenever such a project has
been approved and undertaken, all expenditures of funds and all purchases
and contracts shall be accounted for and made in accordance with the
provisions of this Charter pertaining to the accounting for and expenditure
of budgeted funds. Nothing in this section shall be construed to limit
or restrict the powers of the Town conferred under Chapter 38 of the
General Statutes, entitled "Municipal Reserve Fund."[1]
[1]
Editor's Note: See C.G.S. § 7-359
et seq.
[Amended by Sp. Act, Jan. Sess., 1951, Sp.
No. 408, Sec. 1, 26 C.S.A. 272, effective 7-1-1951; amended by referendum 4-30-1968; amended by
referendum 11-5-1991]
Within ninety (90) days after taking office
after each biennial election, the Board of Directors shall, by majority
vote of all its members, designate an auditor or auditors, who shall
be a certified public accountant or accountants, to audit the books
and financial affairs of the Town government in accordance with the
provisions of the General Statutes. The auditor or auditors so designated
shall be designated based on their qualifications and experience in
municipal audits and shall serve until the third Monday in November
in the next odd-numbered year following their appointment.
[1]
Editor's Note: See also C.G.S. 7-391 et seq.
The date limits set forth in this chapter are
in each case the maximum limits, and nothing in this chapter shall
be construed to prevent the Board of Directors from adopting a budget
for the Board of Education prior to the final adoption of the whole
budget, provided all the requirements as to notice and opportunity
for public hearing shall be complied with as set forth in this chapter.
[Added by Sp. Act, Jan. Sess., 1957, Sp.
No. 10, Sec. 7, 28 C.S.A. 13, approved 3-8-1957; see ordinances, §§ 114-1,
114-2]
The Board of Directors may by ordinance establish
a Special Taxing District for the purpose of defraying the cost of
maintaining and operating the Town Fire Department by taxes levied
solely on all property within such Special Taxing District and from
which Special Taxing District shall be excluded that portion of the
Town which continues to receive its fire protection from the Eighth
School and Utilities District. Such special tax shall be based on
annual budget appropriations and estimated receipts for Fire Department
purposes and shall be included but shown separately in the annual
tax levy of the Town. The Board of Directors may also from time to
time by ordinance alter the boundaries of such Special Taxing District.
[Added by referendum 10-5-1964; amended by referendum11-8-2022]
The Town Manager shall appoint an Assessor who
shall, except as otherwise provided in this Charter, have such powers
and duties as are conferred or imposed on assessors of Towns by the
General Statutes.
