The fiscal year of the Town shall be the Uniform Fiscal Year as defined by the Connecticut General Statutes.
The Manager may, or at the request of the Council shall, require each department, office or agency of the Town supported wholly or in part by Town funds, or for which specific Town appropriation is made, including the Board of Education, to set forth, in narrative or such other form as the Manager may prescribe, a program or programs showing services, activities and work accomplished during the current year and to be accomplished during the ensuing fiscal year.
The Manager shall compile preliminary estimates for the annual budget. The head of each department, office or agency of the Town as described in § C-802 shall, at least 150 days before the end of the fiscal year, except the Board of Education which shall, at least 120 days before the end of the fiscal year, file with the Manager on forms prescribed and provided by the Manager's office a detailed estimate of the expenditures to be made by said 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 Council or by the Manager. Each commission, board, department and office shall be entitled to an opportunity to be heard by the Manager with respect to its estimates.
Not later than 105 days before the end of the fiscal year, the Manager shall present to the Council the proposed budget for the ensuing fiscal year for all commissions, boards, departments and offices, including the Board of Education, such budget hereinafter referred to as the Manager's Proposed Budget. At the time of its submission to the Council, the Manager shall file a copy in the office of the Town Clerk as a public record and a copy on the website and within 10 days thereafter shall cause sufficient copies of the proposed budget, including the Board of Education budget, to be prepared in order that they may be available to interested persons.
The Council shall hold two public hearings at which any elector or taxpayer may have the opportunity to be heard regarding appropriations for the ensuing fiscal year. The first such hearing shall be held not later than 15 days following the presentation of the proposed budget of the Manager. The Council, at least five days prior to the aforementioned first public hearing, shall cause to be published on the website and in a newspaper having circulation in the Town a notice of such public hearing and a summary of said Manager's Proposed Budget showing anticipated revenues by major sources, and proposed expenditures by functions or departments in the same form as prescribed for the budget estimates in § C-803, and shall also show the amount proposed to be raised by taxation. After consideration of the budget and within 30 days after holding the first public hearing, the Council shall hold the second public hearing. The Council, at least five days prior to the aforementioned second public hearing, shall cause to be published on the website and in a newspaper having circulation in the Town, a notice of such public hearing and summary of the tentative Town budget which it proposed to adopt in the same form as prescribed herein for publication of the Manager's Proposed Budget. Within 20 days after holding such second public hearing, the Council shall complete its consideration of the budget, and after making such modifications and amendments to said budget as it may deem advisable, it shall adopt the Town budget by a majority vote of all its members. The Council shall simultaneously fix the tax rate in mills which shall be levied on taxable property in the Town for the ensuing fiscal year. In the event the Council shall fail to adopt the Town budget on or prior to the date provided, the Manager's Proposed Budget as submitted to the Council shall be deemed to have been finally adopted by the Council as the Town budget, and thereafter expenditures shall be in accordance with said budget. In the event the Council shall fail to fix the tax rate on or prior to the date prescribed, the Manager shall fix said tax rate in mills.
In accordance with the Connecticut General Statutes, the Council shall be deemed to be the budget-making authority and the legislative body of the Town and shall have all the powers and duties contained in said statutes for the creation of a "Reserve Fund for Capital and Nonrecurring Expenditures."
The adoption of the Town budget shall constitute the appropriation to each commission, board, office and department, or major subdivision thereof when so indicated in the budget, of the sum estimated in the budget to be expended by each unit respectively, except that the Board of Education shall have the authority to expend the total sum appropriated to it in accordance with the Connecticut General Statutes.
The Council may appropriate subject to the limitations imposed in Article IV, § C-408, of this Charter, any unappropriated and unencumbered balance in the Town treasury, provided there shall be attached to the resolution or ordinance making such appropriation the certificate of the Director of Finance that such balance actually exists free from encumbrances.
The Manager may at any time transfer any unencumbered appropriation balance or portion thereof from one classification to another within the same department, office or agency, except within the Board of Education. The Council may transfer the whole or any part of the unencumbered balance of any appropriation, except the appropriation of the Board of Education, to any other purpose which the Council may legally appropriate money, provided that such a transfer may be made from budget appropriations only in the last six months of the fiscal year and that there shall be attached to the resolution making the transfer the certificate of the Director of Finance that such balance exists free from encumbrances. Transfers among any capital project funds may occur at any time and are not subject to the six-month limitation stated above.
No money from any Town fund, including but not limited to the general fund, shall be expended or obligated for any expenditure incurred by any commission, board, department or office of the Town except in accordance with an appropriation by the Council. No contract, work order, purchase order or other authorization to spend money by any commission, board, department or office, except the Board of Education, shall be valid until the Director of Finance certifies in writing that there is an unexpended and unencumbered balance of an appropriation sufficient to meet the estimated cost thereof. The Director of Finance after such certification shall immediately encumber the appropriation with the estimated cost. The Board of Education shall set up its own system of budgetary control and certification of the sufficiency of unexpended and unencumbered balance of an appropriation.
The unencumbered balance of all general fund appropriations shall lapse at the end of the fiscal year for which they were made, and any such balance shall be credited to the general fund.
In the absence of unappropriated funds to meet emergency appropriations under the provisions of Article IV, § C-408, of this Charter, the Council may by resolution authorize the issuance of notes, each of which shall be designated "Emergency Note" and may be renewed from time to time, but all such notes of any fiscal year and any renewals thereof shall be paid not later than the last day of the fiscal year next succeeding the fiscal year in which the emergency appropriation was made.
No notes shall be made payable upon demand. Any note may be made subject to redemption prior to maturity on such notice and at such time as may be stated in the note.
The Council, the Board of Education, and the Library Board shall each establish rules and regulations covering purchases of goods and services for the Town, schools, and library respectively. Sealed bids or proposals shall be invited by the respective purchasing authority for any purchase or contract for purchasing, including a continuing order for contract for the purchase of the same commodity or services over a period of one year involving the expenditure of $30,000 or more. Invitation for sealed bids or proposals shall be by giving 10 days public notice thereof by publication at least once in one newspaper having a circulation in the Town and by posting on the Town bulletin board and on the website.
Sealed bids or proposals shall not be required for professional services when professional requirements or ethics prohibit such bidding, or when the Council, the Board of Education, or the Library Board shall determine, for reasons expressly stated, that sealed bids or proposals for a matter before that body are unnecessary or not in the best interests of the Town.
The purchase or contract shall be let to the lowest responsible bidder, or all bids or proposals shall be rejected. All sealed bids or proposals shall be opened publicly and shall be kept for a period of one year thereafter in the office of the Purchasing Agent or the Board of Education or the Library Board, as applicable, where they shall be available for public inspection.
During a state of emergency, the procurement of a competitive bid may be waived by the Town Manager to address issues of public health, safety and welfare.
Contracts for the construction of streets, sewers, Town and school buildings and other public works with any private contractor shall be made in accordance with relevant provisions of the Connecticut General Statutes and under such rules and regulations as may be established by the Council or the Board of Education, whichever has jurisdiction. However, on any contract involving the expenditures of $30,000 or more, sealed bids or proposals shall be invited and 10 days public notice given thereof by publication at least once in one newspaper having circulation in the Town, and by posting on the Town bulletin board and on the website, unless the Council or the Board of Education or Project Building Committee, whichever has jurisdiction, shall determine for reasons which it shall expressly state that sealed bids are not in the best interest of the Town. The purchase or contract shall be let to the lowest responsible bidder, or all bids or proposals shall be rejected. All sealed bids or proposals shall be opened publicly and shall be kept for a period of one year thereafter in the office of the Purchasing Agent or the Board of Education where they shall be available for public inspection.
Payrolls, bills or other claims against the Town, except those of the Board of Education, shall not be paid until the same have been verified for correctness and legality by the Director of Finance, and all payments shall be made by check drawn on a Town bank account signed by the Town Treasurer and countersigned by the Manager. All payrolls, bills or other claims against the Board of Education shall be verified as such Board may provide, and payment shall be made by check signed by an agent designated by the Board of Education and countersigned by the Town Treasurer who shall only serve in this role to verify the amount of funds to cover such payments. The Manager and the Treasurer, on approval of the Council and the Board of Education shall each designate a deputy or deputy agent covered by the bond of said principal, who may sign or countersign certificates, payrolls, bills, claims and checks.
All fees collected by officials and employees of the Town in their official capacities shall be paid into the Town treasury, except witness fees payable to police officers and fees payable to Constables and Justices of the Peace.
The Manager, Town Clerk, Director of Finance, agent of the Town deposit fund, Revenue Collector, Building Official and persons authorized to sign and countersign Town checks and such other officials and employees as may be determined by the Council, shall before entering on their respective duties, execute to the Town, in the form prescribed by the Council and approved by the Town Attorney, and file with the Town Clerk, a surety bond or other adequate insurance to be fixed by the Council, conditioned upon the honest and faithful performance of such official duties. The Council, if it deems it to be in the best interest of the Town, may prescribe a name schedule bond, schedule position bond or blanket bond, or may designate which commissions, boards, departments, offices and agencies shall be covered by a specific type of the aforementioned bonds. Premiums for such bonds shall be paid by the Town.
Any person or persons who make or cause to be made any payment from Town monies in violation of the provisions of this Charter, or who receive such payment shall be jointly and severally liable to the Town for the full amount of such payment. Any contract, verbal or written, made in violation of this Charter shall be null and void. Any person or employee of the Town who violates any of the provisions of this Charter shall be subject to a penalty in such amount as shall be determined by ordinance, and such a violation may be grounds for removal.
The Council shall cause an audit of the Town accounts, including those of the Board of Education, to be made once a year, or more often if deemed necessary, by the Town Auditor as provided for in Article VI, § C-609. The report of such audit shall be public record and available for public inspection.