The fiscal year of the city shall begin on July 1 and shall
end on June 30, unless another period is required by the General Laws.
[Amended 8-13-2021 by Acts of 2021, Ch. 40]
The mayor shall call a joint meeting of the city council and
school committee, and trustees of the Smith Vocational and Agricultural
High School and the superintendents of both school districts, before
the commencement of the budget process to review the financial condition
of the city, revenue and expenditure forecasts and other relevant
information prepared by the mayor in order to develop a coordinated
budget.
At least 45 days before the beginning of the fiscal year, the
mayor shall submit to the city council a proposed operating budget
for all city agencies, which shall include the school department,
for the ensuing fiscal year with an accompanying budget message and
supporting documents. The budget message submitted by the mayor shall
explain the operating budget in fiscal terms and in terms of work
programs for all city agencies. It shall outline the proposed fiscal
policies of the city for the ensuing fiscal year, describe important
features of the proposed operating budget and include any major variations
from the current operating budget, fiscal policies, revenues and expenditures
together with reasons for these changes. The proposed operating budget
shall provide a complete fiscal plan of all city funds and activities
and shall be in the form the mayor deems desirable; provided, however,
that the budget for elected officials shall identify the cost of compensation
and the cost of benefits for those officials. The school budget, as
adopted by the school committee shall be submitted to the mayor at
least 30 days before the submission of the proposed operating budget
to the city council. The mayor shall notify the school committee of
the date by which the proposed budget of the school committee shall
be submitted to the mayor. The mayor and the superintendent of schools
shall coordinate the dates and times of the school committee's budget
process under the General Laws.
(a)
Public Hearing - The city council shall publish in at least 1 local
newspaper a notice of the proposed operating budget as submitted by
the mayor. The notice shall state: (i) the times and places where
copies of the entire proposed operating budget are available for inspection
by the public; and (ii) the date, time and place when a public hearing
on the proposed operating budget will be held by the city council,
not less than 14 days after publication of the notice.
(b)
Adoption of the Budget - The city council shall adopt the proposed
operating budget, which may have amendments, within 45 days following
the date the proposed budget is filed with the city clerk. In amending
the proposed operating budget, the city council may delete or decrease
amounts except expenditures required by law; provided, however, that
except on the recommendation of the mayor, the city council shall
not increase any item in or the total of the proposed operating budget,
unless otherwise authorized by the General Laws. If the city council
fails to take action on an item in the proposed operating budget within
45 days after its receipt, that amount shall, without any action by
the city council, become a part of the appropriations for the year
and be available for the purposes specified.
(a)
Submission - The mayor shall submit a capital improvement program
to the city council at least 120 days before the start of each fiscal
year. The capital improvement program shall include:
(1)
a general summary of its contents;
(2)
a list of all capital improvements proposed to be undertaken
during the next 5 years, with supporting information as to the need
for each capital improvement;
(3)
cost estimates, methods of financing and recommended time schedules
for each improvement; and
(4)
the estimated annual cost of operating and maintaining each
facility and piece of major equipment involved.
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This information shall be annually revised by the mayor with
regard to the capital improvements still pending or in the process
of being acquired, improved or constructed.
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(b)
Public Hearing - The city council shall publish in at least 1 newspaper
of general circulation in the city a notice stating: (i) the times
and places where entire copies of the capital improvements program
are available for inspection by the public; and, (ii) the date, time
and place of a public hearing on the plan to be held by the city council
not less than 14 days after publication of the notice.
(c)
Adoption - At any time after the public hearing but before the first
day of the last month of the current fiscal year, the city council
shall by resolution adopt the capital improvements program, which
may be amended, provided that each amendment shall be voted on separately
and that an increase in the capital improvements program as submitted
shall clearly identify the method of financing to accomplish the proposed
increase.
[Amended 8-13-2021 by Acts of 2021, Ch. 40]
The city council shall annually provide for an outside audit
of the books and accounts of the city to be conducted by a certified
public accountant or a firm of certified public accountants, which
has no personal interest, direct or indirect, in the fiscal affairs
of the city or any of its officers. The mayor shall annually provide
to the city council a sum of money sufficient to satisfy the estimated
cost of conducting the audit as presented to the mayor, in writing,
by the city council. The award of a 3-year contract to audit shall
be made by the city council on or before September 15 of every third
year. The clerk of the council shall coordinate the work of the individual
or firm selected. The report of the audit shall be filed in final
form with the city council not later than March 1 in the year following
its award.
Except as otherwise provided by law, no official of the city
of Northampton shall knowingly and intentionally expend in a fiscal
year sums in excess of the appropriations, awards, grants or gifts
duly made in accordance with law or involve the city in any contract
for the future payment of money in excess of these appropriations,
awards, grants or gifts. It is the intention of this section that
section 31 of chapter 44 of the General Laws shall be strictly enforced.
Any official who violates this section shall be personally liable
to the city for any amounts so expended to the extent that the city
does not recover these amounts from the person to whom the sums were
paid.
