The Director of Finance shall require each department, office
or agency of the Town, supported wholly or in part by Town funds,
or for which a specific Town appropriation is made, to set forth,
in narrative or other form as the Mayor may prescribe, a program or
programs showing services, activities and work accomplished during
the current year and to be accomplished during the ensuing year.
The Director of Finance shall compile preliminary estimates
for the annual budget. The head of each department, office or agency
of the Town shall, at least 100 days before the end of the fiscal
year, file with the Director of Finance on forms prescribed and provided
by him a detailed estimate of the expenditures to be made by his department,
office or agency, and the revenue other than tax revenues to be collected
thereby in the ensuing fiscal year, and such other information as
may be required by the Town Council or the Mayor.
Not later than 75 days before the end of the fiscal year, the
Mayor shall present to the Town Council a budget consisting of:
A. A budget message outlining the financial policy of the Town government
and describing in connection therewith the important features of the
budget plan indicating any major changes from the current year in
financial policies, expenditures and revenues, together with the reasons
for such changes, and containing a clear general summary of its contents;
B. Estimates of revenue, presenting in parallel columns the itemized
receipts collected in the last completed fiscal year, the receipts
estimated to be collected during the current fiscal year, estimates
of the receipts other than property tax to be collected in the ensuing
year, and an estimate of available surplus;
C. Itemized estimates of expenditures, presenting in parallel columns
the actual expenditures for each department, office, agency or activity
for the last completed fiscal year, and for the current fiscal year
prior to the time of preparing the estimates, total expenditures as
estimated for the current fiscal year, and the Mayor's recommendations
of the amounts to be appropriated for the ensuing fiscal year for
all items; and such other information as may be required by the Town
Council. The Mayor shall present reasons for all his recommendations.
For the purpose of meeting public emergency threatening the
lives, health or property of citizens, emergency appropriations, the
total amount of which shall not exceed 5% of the current tax levy
in any one fiscal year, may be made upon the recommendation of the
Mayor and by vote of not less than two-thirds of the entire membership
of the Town Council, provided a public hearing, at which any elector
or taxpayer of the Town shall have an opportunity to be heard, shall
be held prior to making such appropriation, notice of which hearing
shall be given in a newspaper having a circulation in the Town not
more than 10 nor less than five days prior to such hearing. Such hearing
and notice of hearing may be waived if the Town Council by at least
two-thirds of its entire membership shall decide that a delay in making
the emergency appropriation would jeopardize the lives, health or
property of citizens. In the absence of an available unappropriated
and unencumbered general fund cash balance to meet such appropriation,
additional means of financing shall be provided in such manner, consistent
with the provisions of the General Statutes and of this Charter, as
may be determined by the Town Council.
Except as specifically provided in this Charter, the assessment
of property for taxation and the collection of taxes shall be carried
on as provided in the General Statutes of the state.
The Town shall have the power to incur indebtedness by issuing
its bonds or notes as provided by General Statutes, subject to the
limitations thereof and the provisions of this section. The issuance
of bonds and notes (except notes in anticipation of taxes to be paid
within the fiscal year in which issued, and bonds or notes issued
pursuant to the provisions of Chapter 110 of the General Statutes,
as amended, entitled "Uniform Fiscal Year") shall be authorized upon recommendation of the Town Council
and approval by the Town meeting in accordance with § C802
of this Charter. Any borrowing in excess of 5% of the current tax
levy of the Town of Montville shall be approved at a referendum at
which all electors and eligible taxpayers of the Town of Montville
shall be entitled to participate. A referendum for borrowings in excess
of 5% of the current tax levy of the Town of Montville shall be called
by the Town Council upon 30 days' notice published in a newspaper
of general circulation in the Town of Montville. Approval of such
borrowing at Town meeting or referendum shall require a simple majority
of those voting.
The Town shall make no contributions to any organization or
private corporations unless so authorized by General Statutes. No
such contribution of more than $1,000 shall be made to any such organization
or corporation unless the Town is represented on its board by one
or more members nominated thereto by the Town Council. No contribution
shall be made in support of any function at which alcoholic beverages
are served.
The Mayor, Town Clerk, Director of Finance, Treasurer, Assistant
Treasurer, Tax Collector, Director of Public Works and such other
employees as may be required to do so by the Town Council shall, before
entering upon their respective official duties, execute to the Town,
in the form prescribed by the Town Council and approved by the Town
Attorney, and file with the Town Clerk, a surety company bond in a
penal sum to be fixed by the Town Council, conditioned upon honesty
and/or the faithful performance of such official duties. Nothing herein
shall be construed to prevent the Town Council, if it seems to be
in the best interests of the Town, from prescribing a name schedule
bond, schedule position bond, or blanket bond, or from prescribing
which departments, offices, agencies, boards or commissions shall
be covered by a specific type of aforementioned bond. Premiums for
such bonds shall be paid by the Town.