The fiscal and budget year of the Town shall begin on the first
day of July and end on the 30th day of June.
At such time as may be requested by the Manager or specified
by the Administrative Code, each officer or director of a department
shall submit an itemized estimate of the expenditures and any revenues
for the next fiscal year for the departments or activities under their
control to the Manager. The Manager shall, based on these estimates
and other data, prepare a recommended budget which shall, together
with these department estimates, be submitted to the Council on such
date as the Council shall establish. In presenting the budget to the
Town Council, the Manager shall also include a detailed report of
estimated revenues other than those to be derived from real estate
taxes, paying particular attention to enterprise departments or activities,
and an estimate of the impact on the Town portion of the tax rate.
The Council shall review the budget for the following fiscal year
and make such modifications and amendments as it desires.
The Council shall hold in convenient places as many public hearings
on the budget as it deems necessary. However, at least one public
hearing on the budget shall be scheduled in accordance with the provisions
of RSA 40:13, II-b. Notice of such public hearing and the first session
of the annual meeting, together with a copy of the budget documents
as required by New Hampshire state law, shall be posted in at least
two public places. A copy of the budget shall be available to the
public at the office of the Town Manager during regular business hours.
In addition, notice of such public hearing and the first session of
the annual meeting shall be published in a newspaper of general circulation
in the Town, as well as the posting of the notice in at least two
other public venues as the Town Council may designate in accordance
with RSA 40:13, II-b.
A.
Notwithstanding RSA 39:3-d and RSA 40:4-e, the Town of Merrimack
shall utilize the official ballot for voting on all budgetary issues
before the voters.
B.
The warrant for any annual meeting shall prescribe the place, day,
and hour for each of two separate sessions of the meeting, and notice
shall be given in accordance with RSA 39:5.
C.
The first session of the annual meeting, which shall be for the transaction
of all business other than voting by official ballot, shall be held
between the second Tuesday of March and the Saturday following the
second Tuesday in March, at a time prescribed by the Town Council.
The second Tuesday in April shall be deemed the annual meeting date
for purposes of all applicable statutes pertaining to hearings, notice,
petitioned articles, and warrants, including but not limited to RSA
31:95-d, RSA 32:5, RSA 33:8-a, RSA 39:3 and RSA 39:5. RSA 39:3 shall
only be used for the purpose of petitioned warrant articles for appropriations.
D.
The first session of the annual meeting, governed by the provisions
of RSA 40:4, RSA 40:4-a, RSA 40:4-b, RSA 40:4-f, and RSA 40:6 to 40:10,
shall consist of explanation, discussion, and debate of each warrant
article. Warrant articles may be amended, subject to the following
limitations:
E.
All budgetary warrant articles shall be placed on the official ballot
for a final vote.
F.
The second session of the annual meeting shall be held on the second
Tuesday in April to elect, by official ballot, officers of the Town
and to act upon questions required by law to be inserted on said official
ballot, such articles for bonds and notes as may be presented, and
to vote on all appropriation warrant articles from the first session.
Notwithstanding RSA 669:1, the second session shall be deemed the
annual election date for purposes of all applicable election statutes,
including but not limited to RSA 669:5, RSA 669:19, and RSA 669:30.
G.
The Town Clerk shall prepare an official ballot, which may be separate
from the official ballot used to elect officers, for all warrant articles.
Wording shall be substantively the same as the main motion, as it
was made or amended at the first session, with only such minor textual
changes as may be required to cast the motion in the form of a question
to voters.
H.
"Operating budget" as used in this section means a statement of recommended
appropriations and anticipated revenues submitted to the annual meeting
as an attachment to, and as part of the warrant for, an annual or
special meeting, exclusive of "special warrant articles," as defined
in RSA 32:3, VI.
I.
If no operating budget article is adopted, the Town either shall
be deemed to have approved a "default budget," which shall be developed
in accordance with RSA 40:13, IX(b), or the Town Council may hold
a special meeting to take up the issue of a revised operating budget
only, provided that RSA 31:5 shall not apply to such a special meeting.
If no operating budget article is adopted, the estimated revenues
shall nevertheless be deemed to have been approved.
J.
The wording of the article on the operating budget shall be as follows:
"Shall the Town raise and appropriate as an operating budget, not
including appropriations by special warrant articles and other appropriations
voted separately, the amounts set forth on the budget posted with
the warrant or as amended by vote of the first session, for the purposes
set forth therein, totaling $ __________? Should this article be defeated,
the default budget shall be $__________, which is the same as last
year, with certain adjustments required by previous action of the
Town or by law; or the Town Council may hold one special meeting,
in accordance with RSA 40:13, X and XVI, to take up the issue of a
revised operating budget only."
K.
Voting at the second session of the annual meeting shall conform
to the procedures for the nonpartisan ballot system as set forth in
RSA 669:19 to 669:29, including all requirements pertaining to absentee
voting, polling places, and polling hours.
L.
Warrant articles concerning the issuance of bonds or notes shall
be placed on the official ballot for approval by the voters. Approval
of all warrant articles shall be as provided by New Hampshire state
law.
M.
Votes taken at the second session of the annual meeting shall be
as provided by New Hampshire state law.
N.
Votes taken at the second session of the annual meeting shall not
be reconsidered except by warrant article at a subsequent annual or
special meeting.
O.
The warrant for any special meeting shall prescribe the date, place
and hour for both a first and second session. The second session shall
be warned for a date not fewer than 28 days nor more than 60 days
following the first session. The first and second sessions shall conform
to the provision of this subdivision pertaining to the first and second
sessions of annual meetings. Special meetings shall be subject to
RSA 31:5 and RSA 39:3, provided that no more than one special meeting
may be held to raise and appropriate money in any one calendar year
or fiscal year, whichever applies, and further provided that any special
meeting held pursuant to this section shall not be subject to RSA
31:5 and shall not be counted toward the number of special meetings
which may be held in a given calendar or fiscal year.
P.
The Council may make emergency expenditures in accordance with the
provisions of the New Hampshire Municipal Budget Law (RSA 32) as the
same may be amended from time to time.
A.
Subject to the applicable provisions of New Hampshire state law and the rules and regulations provided by ordinance in the Administrative Code, the Council may authorize by resolution the borrowing of money for any purpose within the scope of the powers vested in the Town and the issuance of bonds of the Town or other evidence of indebtedness therefor and may pledge the full faith, credit, and resources of the Town for payment of the obligation created hereby, provided that no notes or bonds shall be issued by the Council except by a vote of four Councilors and a vote at a regular or special Town meeting as provided by § 8-4 of this Charter. Notification and posting of such bond issues shall be in the same manner as if it were a bond issue of a town pursuant to RSA 33, with voting by official ballot at a regular or special Town meeting.
B.
The Council may borrow in anticipation of taxes.
All appropriations shall lapse at the end of the fiscal year,
and any unexpended portion thereof shall not be expended without further
appropriation, except as provided in RSA 32:7 as the same may be amended
from time to time.
Quarterly, and more often if required by the Council, the Manager
or his designee shall submit to the Council data showing the relation
between the estimated and actual income and expenses to date, together
with outstanding indebtedness and estimated future expenses, anticipated
transfers, other major variances to the operating budget, active and
anticipated risks to the Town which may impact the operating budget,
and other reports related to present or future revenues and expenses
which the Council may require.
After the budget has been adopted, no money shall be drawn from
the treasury of the Town nor shall any obligation for the expenditure
of money be incurred except pursuant to a budget appropriation. The
head of any department, with the approval of the Manager, may transfer
any unspent balance or any portion thereof from one fund or agency
within his department to another fund or agency within his department.
The Manager, with the approval of the Council, may transfer any unspent
balance or any portion thereof from one department to another.
A.
The Town Manager, after consultation with the Planning Board, shall
prepare and submit to the Town Council a capital improvements plan
at least one month prior to the final date for submission of the budget.
The capital improvements program shall include:
(1)
A clear summary of its contents.
(2)
A list of all capital improvements including major replacements that
are proposed to be undertaken during the next six fiscal years, including
but not limited to equipment, facilities, infrastructure, or property,
with appropriate supporting information as to the necessity for such
improvements.
(3)
Cost estimates, methods of financing, and recommended time schedule
for each improvement.
(4)
The estimated annual cost of operating and maintaining the facilities
to be constructed or acquired.
B.
The capital improvements plan shall be based on a period of not less
than six years and shall be guided by the Master Plan for the Town.
C.
The foregoing information may be revised and extended each year with
regard to capital improvements still pending or in process of construction
or acquisition.
D.
A summary of the updated capital improvements plan with estimated
costs shall be included in the Town report and the current year costs
of the capital improvements plan shall be included in the Town budget.
E.
The Town Council shall by resolution adopt the capital improvements
plan with or without amendment, provided that each amendment must
be voted separately and that any increase in the capital improvements
plan as submitted must clearly identify the method of financing proposed
to accomplish the increase.
The Administrative Code shall establish purchasing and contract
procedure, including the assignment of all responsibility for purchasing
to the Manager or his designee and the combination purchasing of similar
articles by different departments. The Council shall establish dollar
limits for purchases and contracts which must be by competitive bid
and shall establish the bidding procedures.
The Council shall approve to the Treasurer the depository or
depositories for Town funds and shall provide for the timely deposit
of all Town monies. The Council may require such security for Town
deposits as it deems necessary, except that personal surety bonds
shall not be deemed proper security.
A.
Bonding. Any Town officer elected or appointed by authority of this
Charter shall be bonded in an amount as required by New Hampshire
state law or dictated by prudent fiscal practice for the faithful
performance of the duties of the office. The Manager and all officers
receiving or disbursing Town funds shall be so bonded. All official
bonds shall be corporate surety bonds, and the premiums thereon shall
be paid by the Town. Such bonds shall be filed with the Town Clerk.
B.
Indemnification of officers, board members, and employees. The Town
shall undertake to indemnify and save harmless all its officers, officials,
boards, commissions, employees, and volunteers from personal loss
and expense. Expenses may include reasonable legal fees and costs,
if any, arising out of any claim, demand, suit, or judgment by reason
of negligent acts or omissions, if the indemnified person was acting
in the scope of office or employment and in good faith in accord with
the provisions of New Hampshire state law.
The Trustees of Trust Funds shall invest and account for funds
under their supervision in accordance with New Hampshire state law.
The Administrative Code shall establish procedures governing
fiscal control of all Town finances, including but not limited to
a pre-audit of all authorized claims against the Town before payment.
The Town Council may apply for, accept and expend monies received
from the state, federal, or other governmental units, or from private
sources which become available during the fiscal year in accordance
with RSA 31:95-b and RSA 31:95-e as the same may be amended from time
to time.
Independent compliance and financial audits shall be made of
all accounts of the Town at least annually and more frequently if
deemed necessary by the Town Council. Such audits shall be conducted
according to auditing procedures of the American Institute of Certified
Public Accountants, the National Committee on Government Accounting,
and other such procedures which may be necessary under the circumstances,
by certified public accountants experienced in municipal accounting.
Summaries of the results of such audits, including findings and recommendations
and any management letters, shall be made public. At least once every
five years the Town Council shall change auditors. An annual report
of the Town's business for the preceding year shall be made available
to the public not later than 90 days after the close of the fiscal
year.
Appropriations may be made after budget adoption at the annual
meeting in accordance with the provisions of RSA 31:5, RSA 32:6, RSA
32:11, and RSA 39:4.
A.
Treasurer. There shall be a Town Treasurer (hereinafter called "Treasurer")
who shall have all the powers and duties granted by this Charter and
New Hampshire state law; provided, however, that in making investments
of Town funds, the Treasurer shall follow the written investment policy
as adopted or modified by the Town Council. The Treasurer shall be
appointed by the Town Council on the basis of merit and fitness and
in accordance with RSA 41:57-a and shall serve until the appointment
and qualification of his/her successor. Vacancies in the office of
Treasurer shall be filled pursuant to New Hampshire state law.
B.
Deputy Treasurer. A Deputy Treasurer may be appointed in accordance
with New Hampshire state law.
