The fiscal year of the City shall begin on the first day of
July and shall end on the last day of June, unless another period
is required by general law.
(a)
Public hearing - At least seven days before the meeting at which
the School Committee is scheduled to vote on its final budget request,
the School Committee shall cause to be published in a local newspaper
a general summary of its proposed budget. The summary shall specifically
indicate any major variations from the current budget, and the reasons
for such changes. It shall further indicate the times and places at
which complete copies of its proposed budget are available for examination
by the public, and the date, time and place when and where a public
hearing will be held by the School Committee on the proposed budget.
The School Committee shall not take its final vote on its proposed
budget until all persons who desire to be heard concerning the budget
proposal have had an opportunity to be heard.
(b)
Submission to Mayor - The budget as adopted by the School Committee
shall be submitted to the Mayor at least 21 days before the date the
Mayor is required to submit a proposed City budget to the City Council
to allow the Mayor sufficient time within which to consider the effect
the School Department's requested appropriation will have upon the
total City operating budget the Mayor is required to submit under
this article.
Within the time fixed by law, before the start of the fiscal
year of the City, the Mayor shall submit to the City Council a proposed
operating budget for the ensuing fiscal year with an accompanying
budget message and supporting documents. The Mayor shall simultaneously
provide for the publication in a local newspaper of a notice and a
general summary of the proposed budget. The summary shall specifically
indicate any major variations from the current operating budget and
the reason for such changes. The notice shall further indicate the
times and places at which complete copies of the proposed operating
budget for the City are available for examination by the public.
The budget message of the Mayor shall explain the budget for
all City agencies both in fiscal terms and in terms of work programs.
It shall outline proposed financial policies of the City for the ensuing
fiscal year, describe important features of the budget, indicate any
major variations from the current fiscal year in financial policies,
expenditures and revenues together with the reasons for such changes,
summarize the City's debt position and include other material as the
Mayor deems desirable, or as may be required by the provisions of
a City ordinance.
The proposed operating budget shall provide a complete financial
plan for all City funds and City activities for the ensuing fiscal
year. Except as may otherwise be required by general law, or this
Charter, it shall be in the form which the Mayor deems desirable or
as a City ordinance may require. In the presentation of the budget,
the Mayor shall utilize modern concepts of fiscal presentation so
as to furnish an optimum level of information and the best financial
control. The budget shall show in detail all estimated income from
the proposed property tax levy and from all other sources and all
proposed expenditures, including debt service, for the following year.
The budget shall be arranged to show the actual and estimated income
and expenditures for the previous, current and ensuing fiscal years
and shall indicate in separate sections:
(a)
Proposed expenditures for current operations during the ensuing fiscal
year, detailed by City agency and position in terms of work programs,
and the method of financing such expenditures;
(b)
Proposed capital expenditures during the ensuing fiscal year, detailed
by City agency, and the proposed method of financing each such capital
expenditure;
(c)
The relationship of each proposed capital expenditure to the capital improvement program required to be submitted under Section 6-8; and
(d)
Estimated surplus revenue and free cash at the end of the current
fiscal year, including estimated balances in any special accounts
established for specific purposes.
(a)
Public hearing - Forthwith upon its receipt of the proposed operating
budget, the City Council shall provide for the publication in a local
newspaper of a notice stating the time and place, not less than seven
days nor more than 14 days following such publication, at which it
will hold a public hearing on the proposed operating budget as submitted.
(b)
Review - The City Council shall consider, in open public meetings,
the detailed expenditures proposed for each City agency and may confer
with representatives of each such agency in connection with its review
and consideration. The City Council may require the Mayor, or any
other City agency, to furnish it with such additional information
as it may deem necessary to assist it in its review and consideration
of the proposed operating budget.
(c)
Action by City Council - The City Council shall adopt the budget,
with or without amendments, within 60 days following the day the proposed
budget is received by it, or such other period as may be provided
by general law. In amending the budget, the City Council may delete
or decrease any programs or amounts except expenditures required by
law, or for debt service. If the City Council fails to take any action
with respect to any item in the proposed budget within 60 days following
the date of its receipt of the proposed budget, or such other period
as may be provided by general law, such amount shall, without any
action by the City Council, become a part of the appropriations for
the ensuing fiscal year and shall be available for the purposes specified.
(a)
Intradepartmental transfers - With the approval of the Mayor, funds
appropriated for one line item within the appropriation made for a
particular municipal agency may be transferred to another line item
within the same municipal agency. Whenever such a transfer is authorized
by the Mayor, notice of the transfer, and the circumstances under
which such transfer was deemed advisable, shall be filed with the
Clerk of the City Council.
(b)
Interdepartmental transfers - With the approval of the City Council,
funds appropriated to the use of one municipal agency may be transferred
to the use of another municipal agency. Requests to the City Council
for the transfer of funds from one municipal agency to another shall
be made by the Mayor, in writing, and shall include a statement setting
forth the reason the additional funds are needed by the agency to
which it is proposed they be transferred and shall be accompanied
by a certificate signed by the agency from which the appropriation
is proposed to be taken that such transfer will not prevent that agency
from performing its vital functions. A copy of this request shall,
forthwith, be posted on the City bulletin board. The City Council
shall, by its rules, provide a procedure governing interdepartmental
transfer requests which shall include at least two readings and a
public hearing by the City Council. Such rule shall specify the circumstances
under which notice by publication in a newspaper shall be required
and circumstances under which simple posting on the City bulletin
board shall be sufficient.
(c)
Supplementary appropriations - Whenever the Mayor shall submit to the City Council a request for a new appropriation of any sum of money, either as a supplement to some item in the annual operating budget or for an item, or items, not included in the annual operating budget as adopted, the City Council shall not act upon such request until it has (1) given notice by publication in a local newspaper of the request, and (2) held a public hearing concerning such request. The publication of the notice and the public hearing shall be generally in conformity with the provisions of Section 6-6(a) concerning the proposed annual operating budget.
The Mayor shall submit a capital improvement program to the
City Council at least 150 days before the start of each fiscal year.
It shall include:
(a)
A clear and concise general summary of its contents;
(b)
A list of all capital improvements proposed to be undertaken during
the next ensuing five years, with supporting information as to the
need for each capital improvement;
(c)
Cost estimates, methods of financing and recommended time schedules
for each improvement; and
(d)
The estimated annual cost of operating and maintaining each facility
and piece of major equipment involved.
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This information is to 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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The City Council shall annually provide for an outside audit
of the books and accounts of the City to be made by a certified public
accountant, or firm of such accountants.
