[Ref. El. 11-3-1998]
It shall be the duty of the town manager to compile preliminary estimates for the annual budget. The head of each department, office or agency of the town supported wholly or in part from town funds, or for which a specific town appropriation is made, except the board of education, shall, at least ninety (90) days before the end of the fiscal year, file with the town manager on forms provided by the town manager a detailed estimate of the expenditures to be made by said department or agency and the revenue, other than tax revenues, to be collected thereby in the ensuing fiscal year.
[Ref. El. 11-6-1973, eff. 11-6-1973; Ref. El. 11-3-1998]
Not later than thirty (30) days before the date of the annual budget meeting of the town, the town manager shall present to the council:
(a) 
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 remainder of the current fiscal year, and estimates of the receipts to be collected in the ensuing fiscal year;
(b) 
Itemized estimates of expenditures, presenting in parallel columns the actual expenditures for each department, office or agency for the last-completed fiscal year, the expenditures as estimated for the current fiscal year and the manager's recommendations of the amounts to be appropriated for the ensuing fiscal year. The manager shall present reasons for these recommendations. The president of the board of education shall have the same duties and follow the same procedure with respect to the budget for the board of education;
(c) 
A program previously considered and acted upon by the town plan and zoning commission, in accordance with section 8-24 of the general statutes, as amended, concerning municipal improvements, of proposed capital projects for the ensuing fiscal year and for the fiscal years thereafter. Estimates of the cost of such projects shall be submitted by each department, office or agency annually in the form and manner prescribed by the manager. The manager shall prepare a six-year capital improvements program and shall recommend to the council those projects to be undertaken during the first year of such program and the method of financing the same. The council will establish by ordinance a capital improvement committee with at least one representative from the Public Building Commission to advise and assist the manager in preparing said program for the second through the sixth year of such program.
(d) 
Nothing herein shall preclude the council from approving any capital project not included in the above described program.
(e) 
Times of performance specified in this section are not of the essence, but are goals to be achieved for the orderly processing of the town budget.
[Ref. El. 11-3-1998]
The format of the supporting documentation for the estimates presented to the council under sections 8-2(a) and 8-2(b) shall be determined by the town council before January 15. The council shall hold one or more public hearings not later than fifteen (15) days before the annual budget meeting at which any elector or taxpayer may have an opportunity to be heard regarding appropriations for the ensuing fiscal year. Following receipt of the estimates from the town manager and the president of the board of education and the holding of such public hearing or hearings, the council shall prepare a budget which complies with any minimum standards or requirements of the state tax department and shall recommend the same to the annual budget meeting of the town. Sufficient copies of said budget shall be made so as to be available for general distribution in the office of the town clerk and the town manager, and at least five (5) days prior to said annual budget meeting the council shall cause to be published in a newspaper having circulation in the town a summary of the budget showing anticipated revenues by major sources, proposed expenditures by functions or departments, and the amount to be raised by taxation. The budget shall become effective when approved by said annual budget meeting and an official copy shall be filed with the town clerk.
[Ref. El. 11-4-1980; Ref. El. 11-3-1998]
An emergency appropriation shall be only for the immediate preservation of the public peace, health, and safety; it shall contain an explicit statement of the nature of the emergency; and it shall be adopted by not less than six (6) affirmative votes of the council. In no event shall the annual budget or any appropriation, except as herein provided, constitute an emergency resolution. For the purpose of meeting an emergency as herein defined, including the prevention of the breakdown of any essential service rendered by a department board, commission, or agency of the town, the council by an affirmative vote of not less than six (6) of its members may appropriate, notwithstanding any other provision of this charter, a sum not to exceed one (1) per cent of the current tax levy in any one year. In the absence of unappropriated available revenues to meet emergency appropriations hereunder, the town council may by resolution authorize the issuance of notes or bonds. The outstanding total of such notes or bonds shall not exceed one (1) per cent of the current tax levy. All such notes of any fiscal year shall be paid not later than the last day of the fiscal year two (2) years following the budget year in which the emergency appropriation was made. The provisions of sections 9-3 and 9-4 of this charter shall not apply to an emergency.
It shall be the duty of the collector of revenue to prepare and mail to each taxpayer, at least seven (7) days before the date when taxes are due and payable, a tax bill the form of which shall be acceptable to the state tax commissioner.
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 or special laws of the state applicable to the town.
[Ref. El. 11-3-1998]
(a) 
There shall be a department of finance headed by the director of finance who, until the council shall determine otherwise, shall be the manager. Within the department of finance there shall be a division of accounting, a division of assessing, a division of tax collecting, and such other divisions or employees as the council may determine. These divisions shall be headed respectively by a town accountant, a town assessor and a collector of revenues. Subject to the approval of the manager, the director of finance may perform the duties of any office under the director of finance's supervision except those of the collector of revenues and the assessor.
(b) 
The department of finance, under the supervision of the director of finance assisted by the town accountant, the tax assessor, and collector of revenues, shall be responsible for the keeping of all accounts and financial records not specifically required by law to be kept by other officers, the assessment and collection of taxes, special assessments and other revenues, the control of expenditures and such other powers and duties as may be required by ordinance or resolution of the council; provided nothing herein contained shall be so construed as to prevent the department of finance from keeping accounts showing the financial transactions of the board of education upon the request of said board. Accounts shall be kept by the department of finance showing the financial transactions for all departments and agencies of the town except as otherwise provided. Forms for such accounts shall be prescribed by the director of finance with the approval of the manager. Financial reports shall be prepared for each month by the fifteenth day of the following month and for each fiscal year within sixty (60) days of the end of said fiscal year and for such other periods as may be specified in this charter or as may be required by the council or the manager.
(c) 
No contract for public work or other service to the town shall be valid unless it has been examined by the finance director or town accountant who shall have attached thereto an approval indicating that there is a sufficient unencumbered balance of an appropriation applicable thereto to pay the same. The finance director shall record the amount of expenditures and contracts for future expenditures as encumbrances on the appropriation from which they are to be paid.
(d) 
No voucher, claim or charge against the town shall be paid until the same has been audited by the finance director or town accountant and approved by the finance director for correctness and legality. Checks shall be drawn by the finance director 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 finance director and the town accountant or treasurer with respect to the above duty, the town manager may be authorized to substitute temporarily for either but not both of them. In the absence of the treasurer, the manager is also authorized to countersign checks issued by a duly authorized representative of the board of education.
(e) 
The several departments, commissions, boards and offices of the town shall not involve the town in any obligation to spend money for any purpose in excess of the amount appropriated therefor until the matter has been approved and voted by the town council and each order drawn upon the treasurer shall state the department, commission, board or officers or the appropriation against which it is to be charged. Council approval shall be required for any transfer of funds from one department, commission, board, or office's budget to another department, commission, board, or office's budget. Provided the council sets an amount on an annual basis, council approval shall also be required for any transfer of funds within a department, commission, board, or office's budget carrying an appropriation in excess of that amount. Unfulfilled purchase orders existing at the end of each fiscal year shall expire at the end of the fiscal year unless re-approved by council. Additional appropriations over and above those contained in the total budget may be made from time to time by resolution of the council, upon recommendation of the town manager and upon certification from the finance director that there is available an unappropriated and unencumbered general fund cash balance to meet such appropriations, except that the recommendation of the town manager shall not be required for such appropriations to the board of education and provided these provisions shall be subject to the provisions of section 9-3.