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.
A. 
Not later than 75 days before the end of the fiscal year, the Mayor shall present a capital program to the Town Council, which may add items to, delete items from or amend the proposed capital program. Thereafter, the capital program shall be submitted to the Planning and Zoning Commission in accordance with the General Statutes, as amended. After the capital program has been acted upon by the Planning and Zoning Commission or the Planning and Zoning Commission has failed to act in accordance with state statutes, the Town Council shall take final action on and adopt a capital program concerning municipal improvements and proposed capital projects for the ensuing fiscal year and for the four fiscal years thereafter. The capital program shall include:
(1) 
A clear general summary of its contents;
(2) 
A list of all capital improvements which are proposed to be undertaken during the five fiscal years next ensuing with appropriate supporting information as to the necessity of such improvements;
(3) 
Cost estimates, method of financing and recommended time schedules for each such improvements; and
(4) 
The estimated annual cost of operating and maintaining the facilities to be constructed or acquired.
B. 
This information may be revised and extended each year with regard to capital improvements still pending or in process of construction or acquisition.
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.
A. 
The Town Council shall hold one or more public hearings on the budget not later than 60 days before the end of the fiscal year, at which any elector or taxpayer may have an opportunity to be heard regarding appropriations for the ensuing fiscal year. The Town Council may, through resolution, hold separate public hearings on the general government portion of the budget and the Board of Education portion of the budget. Following receipt of the proposed budget from the Director of Finance and the Mayor, the Town Council shall cause sufficient copies of said proposed budget to be made available for general distribution in the office of the Town Clerk and, at least five days prior to the aforementioned public hearing, the Town Council shall cause to be published in a newspaper having circulation in the Town of Montville a notice of such public hearing or hearings and a summary of the budget or budgets, showing anticipated revenues and the proposed expenditures by functions or departments in the same columnar form as prescribed for proposed budgets by § C704, and shall also indicate the anticipated amount to be raised by taxation. After the public hearing or hearings, the Town Council may, through resolution, adopt the general government portion and the Board of Education portion of the budget separately, with or without amendment. In amending the budget, it may add or increase programs or amounts and may delete or decrease programs or amounts, except expenditures required by law or for debt service or for estimated cash deficit, provided that no amendment to the budget shall increase the authorized expenditures to an amount greater than the total of the estimated income. The budget shall not be considered adopted until both the general government portion and the Board of Education portion of the budget have been adopted. After the adoption of the budget, with or without amendment, the budget shall be returned to the Mayor who may, within two business days of action on said budget by the Town Council, veto one or more line items contained in the general government portion of the budget, and/or veto the Board of Education budget, as adopted. (In the event of a change in the General Statutes of the State of Connecticut, as amended, allowing line item vetoes of Board of Education budgets, the power of the Mayor to exercise a line item veto with respect to the Board of Education budget shall be immediately granted by this Charter). In the event that the Mayor exercises a veto, the budget shall thereafter be returned to the Town Council which may, by a two-thirds vote of the entire Council, override the veto of the Mayor with respect to any such veto within seven business days. Within three business days after taking final action on the budget, the Town Council shall file the same with the Town Clerk. The Town Council shall adopt a budget on or before 30 days prior to the end of the current fiscal year. Adoption of the budget shall constitute appropriation of the amounts specified therein as expenditures from the funds indicated.
B. 
If the Town fails to adopt a budget on or before 30 days prior to the end of the current fiscal year, the amounts appropriated for current operations for the current fiscal year, including borrowing, bonding indebtedness and contractual obligations, shall be deemed adopted for the ensuing fiscal year on a month-to-mouth basis, or as required by contract or law, until such time as the Town Council adopts a budget for the ensuing year. If the Town fails to adopt a budget on or before 30 days prior to the end of the current fiscal year, the Town Council shall establish a mill rate and levy taxes in addition to the other estimated yearly income of the Town, sufficient to pay current expenses of the Town including borrowing, bonding indebtedness and contractual obligations with said mill rate and tax levy not subject to a petition to overrule said resolution or resolutions pursuant to § C803 of this Charter. If a subsequent budget is adopted with expenditures less than the expenditures for the current fiscal year, including borrowing, bonding indebtedness and contractual obligations, the difference shall be applied to offset taxes to be levied for the following budget year.
A. 
Any resolution making a nonbudgeted appropriation of less than 1% of the current tax levy shall become effective after approval by the Town Council, provided that the Director of Finance certifies that there are available unappropriated general fund resources in excess of the proposed appropriation. Such appropriation shall not exceed accumulatively 2% of the current tax levy in the current fiscal year.
B. 
Any nonbudgeted appropriation in excess of the limitations in § C705A, Subsection A, above shall become effective only after it has been approved by resolution of the Town Council, provided that the Director of Finance certifies that there are available unappropriated general fund resources in excess of the proposed appropriation, and adopted at a Town meeting called for that purpose by a majority vote of the qualified voters present and voting. This provision shall not apply to any nonbudgeted appropriation which exceeds 5% of the current tax levy in the current fiscal year.
C. 
No Town meeting shall increase the amount of any bond issue or appropriation above the amount recommended by the Town Council or make any appropriations not recommended by the Town Council.
D. 
After the same has been approved by the Town Council, and after the Director of Finance certifies that there are available unappropriated general fund resources in excess of the proposed appropriation, any nonbudgeted appropriation of more than 5% of the current tax levy shall be submitted to the electors and eligible taxpayers of the Town of Montville at a referendum, the date of which shall be established by the Town Council. Approval of the appropriation at referendum shall require a simple majority of those voting in the referendum.
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.
A. 
No purchase shall be made by any department, board, commission or officer of the Town, except the Board of Education, and the Water and Sewer Commission exercising its sewer function under § C407 of the Charter, except through the Director of Finance. The Director of Finance shall record the amount of authorized purchases and contracts for future purchases as encumbrances against the appropriation from which they are to be paid. (Nothing herein shall be construed to prevent the Director of Finance from serving as a purchasing agent for the Board of Education or the Water and Sewer Commission.) Purchases shall be made under such rules and regulations as may be established by the Town Council, provided, if any purchase or contract for purchasing, including a continuing order or contract for the purchase of the same commodity or service over a period of time, involves the expenditure of $10,000 or more, the Director of Finance, unless it be determined on record by the Town Council to be against the best interests of the Town, shall invite sealed bids or proposals, giving 20 days' public notice thereof by publication at least once in a newspaper having a circulation in the Town, and shall let the purchase or contract to the lowest acceptable bidder thereon, or may reject all such bids or proposals. All such sealed bids or proposals shall be opened publicly.
B. 
No voucher, claim or charge against the Town shall be paid until the same has been audited by the Director of Finance or his agent and approved by him for correctness and validity. Checks shall be drawn by the Director of Finance for the payment of approved claims, which shall be valid only when countersigned by the Treasurer. In the absence or inability to act of either the Director of Finance or Treasurer with respect to the above duty, the Mayor shall be authorized to substitute temporarily for either but not both of them.
C. 
The Director of Finance shall prescribe the time at which and the manner in which persons receiving money on account of the Town shall pay the same to the Town Treasurer.
D. 
The several departments, commissions, boards and officers of the Town shall not involve the Town in any obligation to spend money for any purpose in excess of the amount appropriated to any such department, commission, board or officer until the matter has been approved by the Town Council and each order drawn upon the Treasurer shall state the department, commission, board or officer and the appropriation against which it is to be charged.
E. 
Unless otherwise directed by the Town Council, at any time during the fiscal year, transfers of part or all of the unencumbered appropriation balance in any line item to any other line item within a department, office or agency of the Town, except the Board of Education and Water and Sewer Commission exercising its sewer function under § C407 of this Charter, may be effected with the written approval of the department head and the Director of Finance, except that any such transfers by the Planning and Zoning Department and the Recreation Department shall require the consent and approval of a majority of a duly constituted quorum of the Planning and Zoning Commission and Parks and Recreation Commission, respectively.
F. 
At any time during the fiscal year, the Town Council may by resolution transfer part or all of any unencumbered appropriation balance from one department, office or agency of the Town, except the Board of Education and Water and Sewer Commission with respect to its sewer function pursuant to the provisions of § C407 of this Charter, to any other department, office or agency. No transfer shall be made from any appropriations for debt services and other statutory charges.
G. 
Additional appropriations over and above the total budget may be made from time to time by resolution of the Town Council.
H. 
Appropriations for construction or for other permanent improvements, including items in the capital program, shall be established in funds, created by resolution of the Town Council. Such funds shall carry over from year to year until the purpose for which the fund was established has been accomplished or abandoned as determined by the Town Council, provided that any appropriation remaining in the fund at its conclusion shall be transferred to the general funds surplus. Any portion of all other annual appropriations remaining unexpended or unencumbered at the close of the budget year shall lapse and be transferred to the general funds surplus.
I. 
Every payment made in violation of the provisions of this Charter shall be deemed illegal and every official authorizing or making such payment or taking part therein, and every person receiving such payment or any part thereof, shall be jointly and severally liable to the Town for the full amount so paid or received. If any officer or employee of the Town shall knowingly incur any obligation or shall authorize or make any expenditure in violation of the provisions of this Charter or take any part therein, such action shall be cause for his removal.
J. 
If at any time during the fiscal year it appears probable to the Mayor that the revenues available will be insufficient to meet the amounts appropriated, he shall report to the Director of Finance without delay, indicating the estimated amount of the deficit and his recommendations as to the remedial action to be taken. The Town Council shall then take such further action as it deems necessary to prevent or minimize the deficit, and for that purpose it may by resolution reduce one or more appropriations, except of the Board of Education and the Water and Sewer Commission with respect to its sewer function under § C407 of this Charter.
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"[1]) 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.
[1]
Editor's Note: See C.G.S. § 7-381 et seq.
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.