[HISTORY: Adopted as indicated in the text.
Amendments noted where applicable.]
GENERAL REFERENCES
Personnel policies — See Ch. A174.
[Adopted by the Board of Selectmen 11-1-1984]
A.
Caveats shall be placed on all properties abutting
a Town-owned waterline and shall remain. Caveats shall not be affected
by property conveyance or transfer.
B.
Liens shall be placed on properties which have a current
assessment. Properties which have deferred assessments shall not be
liened until such time as a connection to the water system is made.
At this time, the deferred assessment becomes a current assessment.
All liens must be cleared by payment prior to the transfer of property.
Upon payment, the lien shall be released.
C.
Assessments shall be levied pursuant to Ordinance
No. 20[1] on all properties abutting a Town-owned waterline, except
that payments of assessments shall be deferred on certain properties.
Properties with a current assessment shall not be conveyed or transferred
until the assessment and lien have been paid in full.
D.
Deferred assessments shall include vacant land, lots
of record and existing homes with private wells.
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Assessments shall be deferred until such time
as the property owner applies for a building permit or where a home
presently exists and water service is requested, an assessment will
be levied at the time a connection is made to the water system. Property
may be conveyed or transferred without payment of an assessment when
it has been deferred. All deferred assessments may be adjusted for
inflation.
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E.
Rear lots are lots of five acres or more having a
minimum of 50 feet of frontage, as designated by the Planning and
Zoning Commission.
F.
Rear lot assessments shall be determined by the location
of the dwelling in relation to the property frontage. If a home can
be built within 200 feet of the waterline on the rear lot, then the
property shall be assessed pursuant to the assessment ordinance.[2] In situations where a dwelling cannot be built within
200 feet of a waterline on a rear lot, then an assessment of $1,500
shall be levied.
G.
Distance considerations are predicated upon the fact
that all vacant properties, the boundaries of which are within 200
feet of a water main, shall tie into the water main when built upon
as in accordance with state law. No private well will be permitted.
H.
Connection fees.
[Amended 6-3-1995]
(1)
The water connection policy fee for residential customers
is $1,000.
(2)
The fee for condominiums is $350
(3)
The fee for commercial establishments, based on square
increments, is as follows:
|
Dimension of Area
(square feet)
|
Fee
|
|---|---|
|
5,000 or less
|
$1,000.00
|
|
5,001 to 10,000
|
$2,000.00
|
|
10,001 to 20,000
|
$3,000.00
|
|
20,001 to 30,000
|
$4,000.00
|
|
30,001 to 40,000
|
$5,000.00
|
|
40,001 to 50,000
|
$6,000.00
|
|
50,001 to 60,000
|
$7,000.00
|
|
60,001 to 70,000
|
$8,000.00
|
|
70,001 to 80,000
|
$9,000.00
|
|
80,001 to 90,000
|
$10,000.00
|
|
90,001 to 100,000
|
$11,000.00
|
|
100,001 to 110,000
|
$12,000.00
|
|
110,001 to 120,000
|
$13,000.00
|
|
120,001 to 130,000
|
$14,000.00
|
|
130,001 to 140,000
|
$15,000.00
|
|
140,001 to 150,000
|
$16,000.00
|
[Adopted by the Board of Selectmen 11-22-1983]
The service fee for copying public records shall
be $0.15 per page. Use of copying machines shall be restricted to
copying public records. This policy does not apply to special copying
services such as Town maps, aerial photos and Mylars. Other public
documents whose charges are fixed by statute are considered special
copy services and are exempt from this policy.
[Adopted by the Board of Selectmen 11-22-1983; modified
by Charter Revision 11-7-1984]
A.
Before any department, commission, board, offices
or employee of the Town shall offer for sale or otherwise dispose
of any real property of the Town, such real property shall have been
declared surplus to the needs of the Town by the Tolland Planning
and Zoning Commission and Town Council.
B.
The Town Manager or designated agent shall contact
the abutting surplus property owners by letter. The letter shall invite
the abutting landowners to submit a written reasonable offer to the
office of the Town Manager by a certain date.
C.
A reasonable offer shall mean that the purchase offer
should equal, as a minimum, the assessed value for the property. All
offers shall remain confidential until such time as the Town Manager
recommends to the Town Council a proposal to convey the property.
D.
In the event that either no reasonable offer or no
offer is received, the Town Manager shall offer the property to the
community at large. Advertised notice shall be given and the property
posted. All offers must be reasonable, written and timely submitted.
E.
Once a reasonable offer has been received, the Town
Manager shall report to the Town Council and obtain authorization
for a sale. In the event that an offer is received but does not satisfy
the reasonable criteria, the Town Manager shall report the offer(s)
to the Town Council. The Council may waive the reasonable offer criteria
if it deems to be in the best interest of the Town.
F.
Should there exist a tie between the highest offers,
the Town Manager shall convene the potential purchases as to resolve
the tie. The tie shall be broken by submission of a higher offer and
only if necessary by a winning toss of a coin.
H.
All proceeds from the sale of surplus real property
shall be deposited with the Town Treasurer and deposited to the general
fund of the Town.
I.
Said policy shall not be applicable to the sale of
industrial park property.
[Adopted by the Board of Selectmen 11-22-1983; modified
by Charter Revision 11-7-1984; 7-26-2005]
A.
Before any department, commission, board, officer
or employee of the Town shall offer for sale or otherwise dispose
of any personal property of the Town which has been deemed to be surplus
to Town needs by the Town Council, an opportunity shall be given for
competitive bidding. Sealed bids shall be invited for items whose
value is estimated to be in excess of $3,000. Written proposals shall
be received by the Town Manager for items of lesser value and sold
to the highest bidder.
B.
In lieu of written proposals or sealed bids, a public
auction may be conducted, at which time various surplus items will
be offered for sale.
C.
Items of personal property which are of little or
no value may be scrapped at the discretion of the Town Manager.
D.
All proceeds from the above activities shall be deposited
with the Town Treasurer and deposited to the Capital Account of the
Town.
E.
The Town Council may waive the requirements for the
above when, in its opinion, the circumstances of a particular case
are in the best interests of the Town.
F.
This policy shall not be employed when items are to
be used as trade-in items on replacement property.
[Adopted by the Board of Selectmen 4-10-1984]
A.
Background.
(1)
State laws and regulations require safe conditions
on places of public assembly or amusement. In addition to codes covering
building construction, fire protection and safe occupancy, public
events result in unusual fire and public safety needs both within
and outside the building where the event is held.
(2)
Control of crowds within the building and keeping
the fire zone clear outside the building requires the assignment of
public safety personnel for public events. Although the Fire Marshal's
office in conjunction with the Fire Chief has the responsibility to
assign and provide fire personnel inside the building for special
amusement events, the following general guidelines and policies are
established as procedures for the assignment of public safety personnel
during public events in the Tolland public schools.
B.
Policy. When an event requires the use of buildings,
such as a theatrical performance, meeting or graduation ceremony to
be held in the schools where the public is to be assembled in a concentrated
location, such as the gym, cafeteria or auditorium, the sponsoring
group, organization or individual using the school grounds for such
events as football, soccer, the antique auto shows and other events,
where the public is to be assembled or requires the parking of vehicles,
shall make arrangements with the Town Public Safety Director, who
will determine what safety precautions should be made to ensure the
safety of the public and the grounds.
(1)
The following information must be furnished to the
Public Safety Director:
(a)
Type of event.
(b)
Anticipated attendance of general public.
(c)
Number of participants.
(d)
Duration of the event.
(e)
Number of cars anticipated (to be parked or
will be involved in dropoffs or pickups).
(f)
Hours of the event.
(g)
Changes to occupancy or pedestrian circulation
patterns.
(h)
Unusual fire hazards created.
(2)
The Public Safety Director, in conjunction with the
Fire Marshal and Fire Chief, will assign public safety personnel to
maintain firesafety in the building and to control traffic on school
property to ensure clear fire zones and access to and from the building
by emergency apparatus according to the following standards:
(a)
When the capacity of the event is anticipated
to approach, reach or exceed the capacity of the public assembly area
to be used, the Public Safety Director will assign a minimum of one
public safety officer to maintain firesafety in the building and a
minimum of one public safety officer to ensure clear access to and
from the building and clear fire zones.
(b)
When it is anticipated that the following conditions
will exist, then the Public Safety Director will assign additional
personnel according to anticipated conditions not to exceed four public
safety officers (two fire and two police):
[1]
Capacity of the event to exceed normal seating
capacity.
[2]
Potential for congestion at exitways, corridors,
aisles or access to exists.
[3]
Addition of equipment that adds to congestion.
[4]
Changes to normal occupancy loads or circulation
patterns.
[5]
Addition of equipment such as theatrical scenery
that impacts firesafety.
[6]
Anticipated traffic flow and cars to be parked
exceed the on-site capacity.
(c)
When it is determined that there will be a high
or unusual fire hazard or crowd control problem, the Public Safety
Director can assign additional personnel according to anticipated
need.
(3)
Payment for personnel will be the responsibility of
the sponsoring organizing agency, group or individual in the event
of a single event or a profit-making event. Payment for a school-sponsored
event will be the responsibility of the Board of Education. In the
event of mixed functions, payment will be the responsibility of the
Town Manager's Office, who, in turn, will proportion the cost to the
organization or individuals involved.
[1]
Editor's Note: See also Policy No. 8 below.
[Adopted by the Board of Selectmen 10-9-1984; amended 6-14-2022]
A.
Policy purpose. The purpose of the Town Green Usage Policy is to:
C.
Procedures.
(1)
All requests for use of the Green shall be submitted to the Town
Manager. Online forms are available at www.tollandct.gov/town-manager-office.
The form may be submitted in person or by email to the Town Manager's
office no later than one week prior to the scheduled event. A longer
period of time may be required if the Town Council must approve a
specific group or organization that is not already approved. An event
is defined as something that happens; an occurrence, a noteworthy
happening or social occasion or contests in a program or sport.
(2)
The party(ies) authorized to use the Green under this policy shall
notify the Director of Public Safety and coordinate for police and
fire service for control of traffic and pedestrian safety.
(3)
Parking of motor vehicles on the greensward is prohibited unless
specifically authorized by the Town Manager.
(4)
Party(ies) authorized to use the Green shall be responsible for removing
all litter at the conclusion of their activity and restoring the Green
to its condition prior to such use.
(5)
Party(ies) for any event using the Green shall file with the Town
Manager "a" or "b" below:
(a)
An insurance certificate evidencing commercial general liability
insurance with limits of a minimum of $300,000 per occurrence for
third-party bodily injury or property damage claims. The Town of Tolland
shall be included as additional insured.
(b)
If agreed to by the Town Manager prior to the specified Town
Green use, a waiver of commercial general liability insurance certificate
requirement may be executed, signed by the organizer(s) of the event,
accepting liability for third-party bodily injury or property damage
arising from the negligence of organizer or his/her/its/their employees,
volunteers, agents, and participants.
D.
Failure to comply with any of the permitting requirements set forth
in this policy shall be deemed an assumption of liability on behalf
of the organizer(s) of the event. In all cases, organizer agrees to
indemnify, defend and hold harmless the Town in the event of bodily
injury, property damage, claims, lawsuits or other loss arising out
of the use of the Town Green. Exceptions to the above requirements
are subject to the sole discretion of the Town Manager.
E.
Any event occurring on the Town Green may be terminated and ordered
to disperse based upon public safety concerns as determined by on-scene
public safety personnel.
F.
Any requirements set forth in this policy may be specifically waived
for a specific event by action of the Town Council or Town Manager
where noted.
[Adopted by the Town Council 11-12-1985]
A.
All building use will be set up on a priority basis.
First priority will be Town-sponsored programs, activities and meetings;
followed by local groups and organization use and then residents for
private functions. All use will be by permit only. Out-of-Town groups
will be allowed only on occasions when the building is not scheduled
for local use and the intended use by the out-of-Town group will directly
benefit the Town in some way, i.e., provide a service. A fee for out-of-Town
use will be determined by the Town according to intended use.
B.
A certificate of insurance with minimum limits of
$300,000 for bodily injury and $25,000 for property damage will be
required from all groups requesting to use the building. The Town
reserves the right to waive this requirement at its discretion for
groups requesting limited use for sitdown meetings.
C.
All groups requesting use must complete a building
use form with the Town of Tolland a minimum of two weeks prior to
the scheduled event.
D.
If the requested use does not conform to normal building
hours, any direct costs incurred by the Town, i.e., janitorial expense,
will be passed on to the group using the facility.
E.
No organization or group will use the building after 10:00 p.m. Permission to stay later can be arranged for public meetings on a limited basis (see Subsection D above).
F.
The building will not be open for use on legal holidays.
G.
No one will be allowed to use the building for personal
profit. Any fund-raising done in the building should be to benefit
the people of Tolland.
H.
No smoking or alcoholic beverages will be allowed
in the building.
I.
Existing facilities.
|
Room
|
Capacity
|
|---|---|
|
Gymnasium
|
60 x 45 feet, limited seating, no locker room
(no food or beverages allowed)
|
|
Community Room
|
32 x 21 feet (approximately), seating for 40,
some tables available, no kitchen facilities
|
|
Conference Room
|
Level 2, seating for 12 (no food or beverages
allowed)
|
|
Conference Room
|
Level 6, seating for 6 (no food or beverages
allowed)
|
|
Council Chamber
|
Level 6, seating for 40 (no food or beverages
allowed)
|
[1]
Editor's Note: Former § A176-8,
Policy No. 8: Policy Exempting Public Service Groups for Public Safety
Service Payments, adopted 4-22-1986, as amended, was repealed 11-23-2004.
[Adopted by the Town Council 8-26-1986]
[Adopted by the Town Council 12-8-1987; amended 10-25-1988; 6-12-2012]
A.
Background.
The purpose of this policy is to avoid needless administrative work
and revenue loss as a result of processing checks for delinquent motor
vehicle property tax payments which are found to have insufficient
funds behind them and for the recuperation of a fee that the Town
is charged by the State of Connecticut for mandatory reporting of
motor vehicle tax delinquencies and thereafter the payment of those
delinquencies with the Department of Motor Vehicles.
B.
Policy.
(1)
Delinquent
motor vehicle property taxes shall be paid only in cash or by certified
check or money order.
(2)
Notwithstanding
the above payment methods, a personal check may be accepted; however,
a seven-business-day waiting period for check clearance is required
before any motor vehicle clearance certificate will be issued.
(3)
Pursuant to C.G.S. § 14-33, it is found that the mandatory reporting of motor vehicle tax delinquencies to the Department of Motor Vehicles (DMV) and the reporting thereafter of payments on account thereof to the DMV carry an administrative cost to the Town for each such delinquency, which is found to be a cost of collection of the motor vehicle taxes due, therefore, pursuant to C.G.S. § 12-166, the Revenue Collector shall receive from each taxpayer whose motor vehicle taxes were delinquent and whose delinquency was reported to the Commissioner of Motor Vehicles pursuant to C.G.S. § 14-33, in addition to the delinquent taxes and all interest thereon, a fee for each such reported delinquency. The fee is established by the Tolland Town Council and is in § A173-13.
[Adopted by the Town Council 4-25-1989; amended 6-13-2000; 4-9-2002; 5-25-2004; 9-28-2010; 3-25-2014]
A.
Policy purpose. This revised policy is intended to replace the existing purchasing regulations, currently referenced as § A176-11 in the Tolland Code Book.
(1)
To establish procedures for the purchase of goods and services
for the Town of Tolland, including all boards and commissions, except
the Board of Education.
(2)
Specifically, this document is intended to provide guidance
to Town employees as to how and when certain services should be competitively
bid. The policy is intended to promote fairness among the competitive
bid process while maintaining a flexible system of service procurement.
(3)
To ensure against datedness, the thresholds within this policy
will be adjusted periodically for inflationary impact as determined
by the Town Manager and Finance Director. The value of the annual
bid threshold pursuant to this policy will be provided by the Finance
Department each year.
B.
Responsibility. All employees, including supervisors and department
heads and any others authorized to make purchases for the Town will
be responsible for following the provisions outlined in this policy
when making purchases with Town funds. It shall be the Town Manager's
responsibility to sign-off on all purchase orders. Subsequent payments
against purchase orders shall be signed off by two department staff
one being a supervisor or department head unless other verification
approvals processes are authorized by the Town Manager. It shall be
the responsibility of the Finance Officer and designated staff to
review all purchase order requests to ensure availability of funds.
C.
Procedures.
(1)
Purchase order requirements.
(a)
The Town of Tolland’s purchasing process begins at the
departmental level. Each department identifies its need and initiates
an online purchasing requisition. If funds are available, the requisition
will be approved first by the Finance Office and then by the Town
Manager for final approval. After all approvals are acquired, the
Finance Office will convert the requisition into a purchase order
and funds will be available for spending.
(b)
Department approvals will still be required on all invoices
prior to being processed by the Finance Office. Purchase orders will
be required for all items or services greater than $1,000. The purchase
order will be reviewed and processed by the Finance Office and then
forwarded to the Town Manager’s Office for formal approval prior
to being processed by the Finance Office. Caution should be used when
there are several purchases against the same account for under $1,000
to ensure that there will be sufficient funds available once the order
is processed. Although not required, it is recommended that a purchase
order for items costing less than $1,000 be used as well.
(c)
Review and control of purchase orders. Department heads shall
review all open purchase orders on a regular basis to determine the
receipt/completion of goods/services or whether the purchase order
should be canceled. The Finance Office will review purchase orders
on a quarterly or biannual basis to determine the status of all open
encumbrances. No purchase orders of $1,000 or more shall be approved
to businesses or entities owned by Town of Tolland employees or immediate
family of Town of Tolland employees unless done through a competitive
and sealed bidding process. No purchase orders of $1,000 or more shall
be approved to businesses or entities where Town of Tolland employees
or immediate family of Town of Tolland employees are also employed
unless done through a competitive and sealed bidding process. And
any above-mentioned employees must recuse themselves from involvement
in the administration of the competitive and sealed bidding process.
Immediate family includes and is limited to the employee’s current
spouse, mother, stepmother, father, stepfather, mother-in-law, father-in-law,
grandparents, brother, sister, child, stepchild, daughter-in-law,
son-in-law or grandchild. Further, any contract work or goods and
services provided by a Town employee under $1,000 shall only be allowed
if it is the least cost as compared to one other quote with appropriate
documentation.
(d)
Blanket purchase orders. Blanket purchase orders may be issued
for items purchased on a frequent basis following the limitations
under this policy. Selected examples include library books, miscellaneous
hardware purchases, auto parts and other miscellaneous repairs and
supplies from Town Departments.
(2)
Requirements
for competitive bidding.
(a)
Competitive and sealed bids. Purchase orders and signed contractual
bid documents along with all required bond documents will be required
for all purchases or services exceeding the threshold for competitive
and sealed bids. This threshold shall be 1/10 of 1% of the Town’s
grand mill levy in any particular fiscal year. Please see the subsection
“Review and control of purchase orders” for more on bidding
requirements.
(b)
Awarding of bid. Unless otherwise directed by Town Council or
other legislative authority, the Town Manager or his/her designee,
after proper review of the bid results, shall award the bid contract
to the lowest qualified bidder. This assumes that the projects, goods
or services are approved budgetary item(s) and that the lowest qualified
bid is within budgetary limitations.
(c)
Local vendor preference. Notwithstanding other grant restrictions
or statutory requirements that supersede the competitive bidding requirements
of this policy, the Town Manager shall award the bid contract to a
vendor having his/her principal place of business in the Town of Tolland
subject to the following conditions:
[1]
The bid amount is not more than 5% higher than the lowest qualified
bid. The local bidder must agree to match the lowest qualified bid.
If more than one qualified local business submits a bid within this
five-percent threshold, then the business with the lower bid shall
receive the local preference.
[2]
Only a Town-based business shall qualify for this preference.
The term “Town-based business” shall mean a business that
has its principal business operations within the Town of Tolland’s
boundaries. The vendor shall provide adequate proof substantiating
a bona fide principal place of business in Tolland. Such evidence
may include ownership papers, lease agreement or proof of payment
of local personal property taxes.
[3]
Any qualified local vendor shall be required to submit a signed
local bidder affidavit form with the sealed bid. Failure to submit
an affidavit form, approved by the Town of Tolland, may result in
the local bidder’s disqualification and ineligibility for a
contract award.
[4]
The Town Manager or his/her designee has discretion to apply
a local vendor preference for entering into professional service contracts.
(3)
Non-bidding requirements. (Please see the subsection “Review
and control of purchase orders” for more on bidding requirements.)
(a)
Price quotations.
[1]
For goods or services of $6,000 to 1/10 of 1% of the current
tax levy, employees must obtain three price quotations and electronically
attach them to the completed purchase order requisition. If a unique
product or service is being purchased, or if it is difficult to obtain
quotations, employees must note this in writing in the vendor or general
notes section of the requisition.
[2]
For goods or services of $3,000 to $6,000, employees must make
every effort to obtain two price quotations and electronically attach
them to the completed purchase order requisition. If a unique product
or service is being purchased, or if it is difficult to obtain quotations,
employees must note this in writing in the vendor or general notes
section of the requisition.
[3]
The local vendor preference rule shall apply to all non-bidded
projects as referenced in the section on competitive bidding.
D.
Policy exceptions. This policy will not apply to the following circumstances:
(1)
Professional services.
(a)
Professional services shall be exempt from the purchasing guidelines
and are defined as being services which meet the following tests:
[1]
Work requiring knowledge of an advanced type or field of science
or learning, including but not limited to engineers, architects, appraisers,
attorneys, auditors, medical services; or
[2]
Work that is original and creative in character in a recognized
field or artistic endeavor and the result of which depends on a person’s
invention, imagination or talent; or
[3]
Work as a certified teacher or trainer.
(b)
Depending on the scope of the project, the Town Manager may require that the designated project manager develop RFP specifications so that multiple proposals for a professional services contract are evaluated on a somewhat competitive, albeit a subjective basis. In some cases, there may be preemptive legislation that may require a formal bidding process. Refer to exception in Subsection D(4).
(2)
Cooperative purchasing. This policy will not apply when goods
or services are acquired through cooperative purchasing agreements.
Primary examples shall include state contracts, local and regional
bids and cooperative bids, including but not limited to the Capitol
Region Purchasing Council, MHEC, WSCA, CREC, CCM and EASTCONN.
(3)
Emergencies. Inevitably there are emergencies when normal procedures
must be suspended to ensure the timely delivery of goods or services.
The Town Manager or his/her designee shall be empowered to suspend
the normal procedures during an emergency situation when public safety
is at risk.
(4)
Preemptive
legislation. This policy will not apply to special goods, services
or projects, the procurement of which is preempted by state or federal
legislation. Selected examples include but are not limited to federal
CFR Regulations, Davis-Bacon provisions or state prevailing wage requirements.
(5)
Recurring
expenditures. Recurring expenditures such as utility bills, service
maintenance contracts, specialized printing such as voter ballots
and professional development costs shall be exempt from the policy
provisions
(6)
Technology
enhancements. The procurement of technology equipment shall be exempt
from the policy provisions. Since hardware and software standardization
is critical to the efficient operation of the Town’s computer
system, it is not in the Town’s interest to intermingle different
brands or styles of computer equipment. All desktop computers shall
be of a design consistent with the Town’s technology inventory
as determined by the Town’s technology staff and run on the
Microsoft Office platform of services. In situations where multiple
vendors carry the same standard platform of products utilized by the
Town, departments will be required to obtain competitive quotes.
(7)
Bid
waiver. By resolution, the Town Council may at any time waive the
formal bid requirements if such waiver is in the best interest of
the Town. The Town Manager shall serve the Council with a written
request and explanation for such waiver.
(8)
Single
source. Those items having a single source supply.
(9)
Online
reverse auctions pursuant to State Public Act 08-141 approved June
5, 2008.
(10)
Purchases made through local, state or federal surplus agencies.
(11)
Waiver by Town Manager.
(a)
In certain situations, the bidding, quotation and proposal processes
may be waived even though the estimated cost exceeds the dollar threshold
established within this policy. The formal process may be waived for
any of the following reasons:
(b)
The Town Manager may grant a waiver for any of the above-listed reasons.
Upon granting such waiver, the Town Manager must notify the Finance
Director in writing to state the reason(s) for granting such waiver.
If the amount of the purchase exceeds formal bid thresholds, then
the Town Manager shall also notify the Town Council of such action
at their next scheduled meeting.
(c)
A waiver of a formal bid threshold other than those permitted in
this policy requires the approval of the Town Council. For a requesting
department to obtain a waiver, a written waiver request including
specific reasons for the waiver shall be provided to the Town Manager.
The request must be signed by the department head. Upon receipt of
the waiver request, the Town Manager will notify the requestor and
the Finance Director if the waiver has been granted.
E.
Contracts.
All contracts for service must have two names on them with one being
either the Director of Administrative Services, Director of Finance
or Town Manager. Copies of contracts for service must be forwarded
to the Finance Department and kept on file.
F.
Credit
card purchasing. The Town has a credit card available to be used in
conjunction with the aforementioned provisions to purchasing when
necessary to order online, to order from a new vendor with whom the
Town does not have an established account or in the case of emergencies
or immediate necessity. The Town credit card is to be kept locked
in the Finance office safe, signed out by the person requesting its
use, and an original receipt or online confirmation must be handed
into the Finance Department with the appropriate budgetary code included
on the receipt to charge the payment to. Certain department heads
are also in possession of Town credit cards and should follow the
same guidelines above for use and receipts.
G.
Personal
reimbursement.
(1)
Credit
card. It is preferable that an employee use the Town credit card for
Town purchases rather than a personal card both for his/her own protection
and the Town’s. In the event of accessibility or emergency that
necessitates personal credit cards to be used, the employee must adhere
to the purchasing provisions and present proof of purchase with either
an original itemized receipt, online proof of credit card payment
of purchase or copy of the credit card statement. Every attempt should
be made to have a sales-tax-free transaction.
(2)
Cash
purchases. It is preferable that an employee conduct business with
a vendor that the Town has an established account with so that the
purchase can be placed on the Town’s account or the Town credit
card be used. However, in exceptional circumstances and keeping the
policy parameters in mind, reimbursement for personal purchases will
be made only with proof of an original receipt. Every attempt should
be made to have a sales-tax-free transaction.
H.
Travel
reimbursement policy. This policy shall govern all travel expenses
incurred by employees who attend an approved conference/training program
involving overnight travel. Note that all requests for Town reimbursement
will be considered within the confines of the established budgetary
limitations.
(1)
Approval
process. All employees interested in attending out-of-town overnight
conferences or educational seminars must request approval from the
Town Manager at least two weeks prior to the conference's commencement
date. No commitments for registration, travel, etc., shall be made
until the travel authorization has been approved by the Town Manager
and documented to the Finance Department on the travel approval form.
The form may be found on the Town server or other location designated
by the Finance or Town Manager offices.
(2)
Acceptable
travel costs. Reimbursable travel costs may include lodging, transportation,
meals, registration fees and related incidentals. Other reasonable
expenses shall be reimbursed in full if supported by receipts. Employees
shall submit all their reimbursement request receipts along with the
travel reimbursement form with all expenditures summarized. The travel
expense reimbursement form may be found on the Town server or other
location designated by the Finance or Town Manager offices.
(3)
Mileage
reimbursement. Employees shall be reimbursed for mileage expenses
at a rate consistent with that established by their respective bargaining
unit. (If no such provision exists, the personnel rules or other appropriate
authority shall be referenced for payment information.) If no other
document provides guidance for the mileage rate, then the rate will
be based on the current IRS allowable reimbursement rate for mileage.
Reimbursement requests should be made on the mileage reimbursement
form and include employee name, dates of travel, origination, destination
and purpose of the trip along with the amount of mileage. The mileage
reimbursement form may be found on the Town server or other location
designated by the Finance or Town Manager offices.
[Adopted by the Town Council 7-23-1999; amended 6-27-2000; 9-24-2002; 1-25-2011; 3-27-2018; 7-13-2021]
A.
Adoption. The Town Administration and Town Council, on a regular
basis but at a minimum every three years, shall conduct a review and
make recommended revisions to the Town's Financial Policies, Procedures
and Guidelines (this "Policy"), as appropriate, to the Town Council.
This Policy and revisions hereto shall be approved by the Tolland
Town Council.
B.
Investment Policy. This Policy establishes guidelines for the investment
of operating and capital and nonrecurring expenditure funds. The Town
of Tolland (Town) will consolidate cash balances from all funds to
maximize investment earnings, except for cash in certain restricted
and special funds. Investment income will be allocated to the various
funds based on their respective participation and in accordance with
generally accepted accounting principles. The Tolland Town Council
authorizes the Town Finance Director or Town Manager to act as the
investment officer and to invest all funds in accordance with this
Policy unless otherwise prohibited. See Appendix I for listing of
authorized personnel and Appendix III for listing of authorized financial
institutions.[1]
(1)
Standards of care.
(a)
Prudence.
[1]
Investments shall be made with judgment and care, under circumstances
then prevailing, which persons of prudence, discretion and intelligence
exercise in the management of their own affairs, not for speculation,
but for investment, considering the probable safety of their capital
as well as the probable income to be derived.
[2]
The standard of prudence to be used by investment officials
shall be the "prudent person" standard and shall be applied in the
context of managing an overall portfolio. Investment officers acting
in accordance with written procedures and this Policy and exercising
due diligence shall be relieved of personal responsibility for an
individual security's credit risk or market price changes, provided
deviation from expectations are reported in a timely fashion in writing
and appropriate action is taken to control adverse developments.
(b)
Ethics. Officers and employees involved in the investment process
shall refrain from personal business activity that could conflict
with proper execution of the investment program, or which could impair
their ability to make impartial investment decisions. Employees and
investment officials shall disclose in writing to the Town Manager
or Town Council, as appropriate, any material financial interests
in financial institutions with whom they conduct business. They shall
further disclose any large personal financial/investment positions
that could be related to the performance of the investment portfolio,
particularly with regard to the time of purchase and sales.
(2)
Policy purpose. The purpose of this document is to specify the
policies and guidelines that provide for prudent and productive investment
of funds.
(3)
Investment of operating funds.
(b)
Safety of principal. Safety of principal, the primary objective,
shall be pursued in a number of ways.
[1]
Investments shall be undertaken in a manner that seeks to ensure
the preservation of capital in the overall portfolio. The objective
will be to protect against credit risks and interest rate risk.
[a]
The Town will minimize credit risk, the risk of
loss due to the failure of the issuer, by: limiting investments to
the safest types of securities, pre-qualifying the financial institutions
and advisors with which the Town will do business and diversifying
the investment portfolio.
[b]
The Town will minimize interest risk, the risk
that the market value of securities in the portfolio will fall due
to changes in general interest rates, by: structuring investments
to mature to meet cash requirements thereby avoiding the need to sell
securities prior to maturity and investing operating funds primarily
in shorter term securities, money market mutual funds or investment
pools.
[2]
All transactions shall be handled on the basis of delivery vs.
payment to a custodian bank. Securities will be held by a third-party
custodian as evidenced by safekeeping receipts.
[3]
All repurchase agreements shall be fully collateralized, with
a custodian bank receiving delivery of the collateral.
(c)
Liquidity. The investment portfolio shall be structured to meet
all of the municipality's cash requirements that may be reasonably
anticipated. This is accomplished by structuring the portfolio so
that securities mature concurrent with cash needs. Furthermore, since
all cash requirements cannot be anticipated, the portfolio should
consist largely of securities with secondary markets and investments
in local government investment pools and money market mutual funds,
which offer same day liquidity.
(d)
Yield.
[1]
The investment portfolio shall be designed to attain a market-average
rate of return throughout budgetary and economic cycles, taking into
account investment risk constraints and the municipality's liquidity
requirements. Return of investment is of secondary importance compared
to the safety and liquidity objectives listed above.
[2]
The portfolio shall be managed with the objective of exceeding
the average of three-month U.S. Treasury Bill rates for the equivalent
period. This index is considered a benchmark for near-riskless investment
transactions and, therefore, comprises a minimum standard for the
portfolio's rate of return. The investment program shall seek to augment
returns above this threshold, consistent with stated risk limitations
and prudent investment principles.
[3]
Securities shall not be sold prior to maturity except a security
with declining credit may be sold early to minimize loss of principal.
(e)
Operating funds investment guidelines. All investments must
be made in securities authorized by C.G.S. §§ 3-24f,
3-27f or in deposits authorized by C.G.S. § 7-401-402. See
Appendix II[2] for relevant investment statutes. To further clarify and
limit allowable investments, the Town has adopted the following investment
guidelines:
[1]
The Town may invest in the following securities and deposits:
[a]
U.S. government obligations, U.S. government agency
obligations and U.S. government instrumentality obligations, which
have a liquid market with a readily determinable market value.
[b]
Indirect investment in U.S. government and agency
securities, and repurchase agreements fully collateralized by such
securities, through the purchase of shares or other interests in a
custodial arrangement, pool or no-load, open-end investment company
or trust registered or exempt under the Investment Company Act of
1940,[3] whose portfolio consists solely of such securities, repurchase
agreements and cash. The custodial arrangement, pool or investment
company or trust must take delivery directly or though a custodian
of all collateral, must be managed to maintain its shares at a constant
net asset value, and investment company or trust shares must be purchased
and redeemed through, or the custodian for the fund or pool must be,
a Connecticut bank or a federally chartered bank with its principal
office in Connecticut, or an out-of-state bank having one or more
branches in Connecticut and rated in one of the top two credit rating
categories.
[3]
Editor's Note: See 15 U.S.C. § 80a-1 et seq.
[c]
The State Treasurer's Short-Term Investment Fund
(STIF) established pursuant to C.G.S. § 3-27a.
[d]
The State Treasurer's Tax-Exempt Proceeds Fund
(TEPF) established pursuant to C.G.S. § 3-24a.
[e]
Repurchase agreements fully collateralized with
U.S. government and agency securities held by a third-party custodian
bank. Reverse repurchase agreements are not permitted under this short-term
investment Policy.
[f]
Certificates of deposit, demand deposits, any other
evidences of deposit at financial institutions, banker's acceptances
and commercial paper rated in the highest tier (A-1, P-1, F-1, D-1
or higher) by a nationally recognized rating agency.
[g]
Money market mutual funds regulated by the Securities
Exchange Commission whose portfolios consist only of U.S. dollar-denominated
securities.
[2]
The Town shall not invest in the following:
[a]
Investments in shares of investment companies or
trusts with fluctuating net asset values, while permitted by C.G.S.
§ 7-400, are not permitted under this Policy.
[b]
Investments in "derivative" securities such as
futures, swaps, options, interest-only or principal-only mortgage-backed
securities, inverse floaters, COFI floaters, and range floaters may
not be made. These types of securities can experience high price volatility
with changing market conditions, and their market values may not return
to par even at the time of an interest rate adjustment. These restrictions
apply to direct investments as well as to investments through custodial
arrangements. Thus, if a custodial arrangement, pool or fund includes
securities prohibited by this subsection, the municipality may not
invest in shares or other interest in such custodial arrangement,
pool or fund.
[3]
To the extent possible, the Town shall attempt to match its investments with anticipated cash flow requirements. The dollar-weighted average portfolio maturity (including interest rate reset periods) may not exceed one year; individual maturities may not exceed five years. See Subsection B(5), Investment of capital and nonrecurring expenditure funds (CNRE), herein for information on the investment of said reserve funds.
[a]
A U.S. government or agency security with a variable
interest rate that resets no less frequently than annually shall be
deemed to have a maturity equal to the period remaining until the
next readjustment of the interest rate.
[b]
In calculating the dollar-weighted average maturity
of the overall portfolio, investments in custodial arrangements, pools
or money market funds managed to maintain a constant net asset value
due to their high degree of liquidity, should be factored in as having
one-day maturities.
[c]
Because of inherent difficulties in accurately
forecasting cash flow requirements, a portion of the portfolio should
be continuously invested in readily available funds such as local
government investment pools, money market funds or overnight repurchase
agreements to ensure that appropriate liquidity is maintained to meet
on-going obligations.
[4]
The investment officer shall diversify the municipality's investments
to avoid incurring unreasonable risks inherent in over investing in
specific instruments, individual issuers or maturities.
[a]
The authorized financial institutions listed in
Appendix III[4] herein shall be used by the investment officer in placing
investments. The Town Manager or designee shall revise the list in
the future as necessary for changes in banking or investment institutions
so long as they are in accordance with this investment policy and
state statutes pertaining to public fund deposits. The investment
officer will routinely monitor the contents of the overall portfolio,
the available markets and the relative values of competing instruments
and will adjust the portfolio accordingly to assure diversification.
[4]
Editor's Note: Said appendix is included as an attachment to this chapter.
[b]
The Town shall only do business with qualified
public depositories. Eligibility may be based on the recent certified
qualified public depository qualification form which is prepared by
each institution. At a minimum, the investment officer shall conduct
an annual evaluation of each institution's credit worthiness to determine
whether it should be a qualified institution and included as an authorized
financial institution listed in Appendix III[5] herein. Annually, if needed, recommended additions or
deletions to the listing of authorized financial institutions should
be reviewed by the Town Council.
[5]
Editor's Note: Said appendix is included as an attachment to this chapter.
[c]
There is no limitation on the percentage of the
overall portfolio that may be invested in: (1) U.S. government and
agency obligations and in repurchase agreements fully collateralized
by such securities, (2) STIF, (3) TEPF, or (4) an authorized custodial
arrangement, pool or money market fund.
[5]
Delivery versus payment. All trades where applicable will be
executed by delivery versus payment to ensure that securities are
deposited in an eligible financial institution. Prior to the release
of funds securities will be held by a third-party custodian as evidenced
by safekeeping records.
[2]
Editor's Note: Said appendix is included as an attachment to this chapter.
(4)
Investment of pension plan funds. The Town does not have a defined
benefit pension plan for Town employees. The Town is the administrator
of a single employer, defined contribution pension plan. Town employees
may also participate in a 457 plan. Consequently, the Town does not
invest pension or retirement funds for Town employees.
(5)
Investment of capital and non-recurring expenditure funds (CNRE).
(a)
The Town will maintain permissible CNRE Fund investments in
accordance with C.G.S. § 7-362 as directed, with not more
than 31% invested in equity securities and not less than 50% invested
in U.S. government obligations.
(b)
The Town will maintain permissible CNRE Fund investments in
securities which are legal investments of Connecticut Bank assets
in accordance with C.G.S. § 7-400 and 36a-250, 36a-277,
and 36a-278.
(c)
The Town will place all short-term securities in the CNRE Fund
under the management of a single investment manager or the Town's
custodian bank. The Town's investment manager will ensure that securities
purchased have a maturity date of one year or less at the time of
purchase.
(d)
The Town will ensure that CNRE Fund deposits, which are not
invested in securities, are held in a qualified public depository
in accordance with C.G.S. § 36a-330, and that the depository
is in compliance with the C.G.S. § 36a-333 and 7-402 provisions
regarding collateralization of public deposits and the maximum allowable
deposit.
(e)
The Town has established the overall emphasis on providing income
with a secondary emphasis of capital appreciation. The CNRE portfolio
will invest in securities that produce above-average income, but will
also have securities with growth potential over the long term, in
both income and capital.
(f)
The Town sets as a primary objective for the "equity portion"
of the reserve portfolio, to earn a return that corresponds with the
S&P 500 Index over time.
(g)
The Town sets as a primary objective for the "fixed income portion"
of the CNRE portfolio to earn a return that corresponds with the Lehman
Intermediate Government/Corporation Index.
(h)
The Town will maintain no more than 5% of the market value of
the fund invested in common stock and convertible securities in any
one company at the time of purchase.
(i)
The Town will maintain no more than 10% of the market value
of the fund invested in the common stock and convertible securities
of companies in any one industry.
(j)
The Town will maintain at least 75% of the fixed income securities
in those rated "A" or better by Moody's Investor's Service or Standard
& Poor's Corporation.
(k)
The Town shall employ an investment manager who will report
to the Town on all transactions on a quarterly basis.
(l)
CNRE Reserve funds may be invested in securities exceeding five
years if the maturity of such investments coincides as nearly as practicable
with the expected use of funds. Investments in securities with maturities
in excess of five years should be separately identified and discussed
in quarterly investment reports.
(m)
Any investment held at the time of this Policy's adoption that
does not conform to the Policy shall be exempted from the requirements
of the Policy so long as such investment is a permitted municipal
investment under Connecticut statutes. At maturity or liquidation
of such investment, all proceeds shall be reinvested only as provided
by this Policy.
[1]
Editor's Note: Said appendixes are included as attachments to this chapter.
C.
Debt Management Policy. The Debt Management Policy provides the conceptual
framework for the issuance and management of debt.
(1)
Policy purpose. The purpose of this document is to provide a
comprehensive and viable debt management policy which recognizes the
infrastructure needs of the Town as well as the taxpayer's ability
to pay while taking into account existing legal, economic, financial
and debt market considerations.
(2)
Objective.
(a)
Town debt will be issued for the purpose of funding capital
projects as authorized and in compliance with state statutes and the
Town Charter. The Town plans long- and short-term issuance to finance
its capital program based on its cash flow needs, sources of revenue,
capital construction periods, available financing instruments and
market conditions. The Debt Management Plan is structured to layer
in debt issues for the ensuing 10 years based on approved projects
and anticipated needs.
(b)
This Policy establishes the standards regarding the timing and
purpose for which debt may be issued, types and amounts of permissible
debt, method of sale that may be used and structural features that
may be incorporated in the Town's Debt Management Plan. The standards
constitute realistic goals that the Town can expect to meet, and will
guide, but not bind, debt management decisions. Advantages of a debt
policy are as follows:
(3)
Policy.
(a)
Borrowing authority: the Town shall have the power to incur indebtedness in according with the Town Charter, § C9-16. The issuance of debt shall be authorized by resolution of the Town Council and adopted by referendum if any such debt issue exceeds 5% of the current tax levy. In the aggregate, debt authorizations in a fiscal year that do not exceed 5% of the current tax levy may be approved by the Town Council without referendum vote.
(b)
Types of permissible debt.
[1]
Whenever possible, the Town will first attempt to fund capital
projects with state and federal grants or other revenues. When such
funds are insufficient, the Town may use dedicated revenues from Special
Revenue Funds, development fees, and capital and non-recurring expenditure
or general fund revenues to fund projects. If these are not appropriated,
the Town will use bond financing. General obligation bonds will be
issued to finance traditional public improvements. Revenue or limited
obligation bonds may be used within statutory parameters to finance
those special projects or programs which directly support the Town's
long-term economic development or housing interests or which service
a limited constituency and are clearly self-supporting.
[2]
The Town may use short-term financing in the form of bond anticipation
notes ("BANS"). BANS may be used to provide interim cash flow, facilitate
the timing of bond sales, finance less significant borrowing needs,
avoid locking in high long-term interest rates during periods of market
turmoil or to finance projects whose final cost is uncertain or is
expected to be mitigated by grants and/or investment earnings. BANS
are not to be used to defer the operating budget impact of bonded
debt service or to speculate on market rates. BANS will be retired
either through cash reserves or through the issuance of long-term
bonds in accordance with the Town's debt management strategy and as
market conditions permit.
[3]
A growing part of the public finance market is the use of interest
rate swaps and other primary market derivatives by municipal bond
issuers. Swaps in particular are often an integral part of a municipal
bond issuer's risk management program. Such strategies should be undertaken
with the goal of reducing risk and/or for the purpose of diversification.
Any alternative method of financing, such as the use of swaptions,
forwards, interest rate or debt derivative transactions, etc., if
deemed appropriate, should be fully disclosed, reviewed and approved
by the Town Council. Such financings should be based on formally approved
management policies and procedures that simultaneously minimize the
risks and maximize the rewards for such transaction.
[4]
Long-term capital leases or lease-purchase obligations may be
used for copiers, computers, major equipment or rolling stock and
other capital items when it is cost justifiable to do so.
(c)
Purpose of debt: the Town will confine long-term borrowing to
capital improvements or projects that cannot be financed with current
revenues. The Town will not fund current operations from the proceeds
of borrowed funds. Whenever appropriate, the beneficiaries of a project
or service will pay for it. For example, if a project is a general
function of government that benefits the entire community, such as
a school or library, the project will be paid for with general tax
revenues or financed with general obligation bonds. Projects benefiting
specific users, such as water and sewer facilities, will be issued
as general obligation bonds by the Town, using its full faith and
credit pledge. The revenues will be derived from user fees or charges
and targeted taxes and assessments will be used to offset the general
obligation debt service.
(d)
Refunding debt: the Town will continually monitor its outstanding
debt in relation to existing conditions in the debt market and will
refund any outstanding debt when sufficient cost savings can be realized.
The target threshold for net present value savings should be a minimum
of 2%.
(e)
Interest rates:
[1]
The Town will attempt to issue debt that carries a fixed interest
rate. However, it is recognized that certain circumstances may warrant
the issuance of variable rate debt. In those instances, the Town should
attempt to stabilize debt service payments through the use of an appropriate
stabilization arrangement. Town Council approval is needed to issue
variable rate debt.
[2]
The Town will plan and schedule bond sales to obtain a true
interest cost at or below the bond yield averages for comparable debt.
(f)
Planning and structuring each bond sale: balanced consideration
should be given to each of the following objectives: a) provide cash
in advance to meet project expenses; b) retire debt in the shortest
period of time which is fiscally prudent; c) finance projects for
a period commensurate with the useful life of the asset; d) schedule
new debt to coincide with the retirement of past debt to lessen the
impact upon the mill rate; and e) minimize the impact of debt service
payments on annual cash flow. Moreover, whenever possible, projects
with an estimated cost of less than $100,000 shall not be financed
with long-term debt.
(g)
Federal regulations:
[1]
The Town will a) adhere to the requirements of Rule 15c2-12(b)(5),
promulgated by the Securities and Exchange Commission when issuing
bonds and will provide to any nationally recognized municipal securities
repository, or "NRMSIR," annual financial information and operating
data and timely notices of material events with respect to the bonds;
b) comply with and keep current with all federal regulations for tax-exempt
bonds; and c) comply with arbitrage regulations of the Internal Revenue
Code of 1986, Section 148.
[2]
The Town will comply with federal reimbursement regulations
for tax-exempt bond proceeds used to reimburse capital expenditures
by: a) declaring reasonable intent in authorizing ordinances; b) issuing
bonds within one year after the expenditure was paid or project was
put into service, and c) qualifying expenditures as capital expenditures
under general income tax principles.
(h)
Transfers to CNRE: the balance of the annual debt service appropriation
not expended for actual bonded debt service, debt issuance, or debt
administration costs, shall be transferred automatically to the CNRE
at the end of each fiscal year.
(i)
Bond structure:
[1]
Bond term: all capital improvements financed through the issuance
of debt will be financed for a period not to exceed the useful life
of the improvements, but in no event to exceed 20 years (30 years
for sewer projects) in accordance with Connecticut General Statutes.
[2]
Bank qualification: whenever possible, the Town will issue $10
million or less in tax-exempt securities per calendar year to receive
the "bank qualified" status on the issue to minimize interest rates
paid for bonded projects. (Bank qualification allows commercial banks
to deduct 80% of their interest cost of carrying tax-exempt bonds.)
[3]
Small issuer exemption: whenever feasible, to qualify under
the IRS arbitrage rebate exemption provision as a "small issuer,"
the Town will not issue more than $15 million in debt in any calendar
year of which not more than $5 million of the issue may be for non-school
construction expenditures.
[4]
Call provision: the Town seeks to minimize the cost from optional
redemption call provisions, consistent with its desire to obtain the
lowest possible interest rates on its bonds. The Town Manager and
Finance Director will evaluate optional redemption provisions for
each issue to assure that the Town does not pay unacceptable higher
interest rates to obtain such advantageous calls.
[5]
Credit or liquidity enhancement: the Town may seek to use credit
or liquidity enhancements when such enhancement proves to be cost-effective
or to improve or establish a credit rating on BANS or bond issues.
Selection of enhancement providers is subject to a competitive bid
process or at the option of the underwriter.
[6]
Debt service for bonds and notes paid each year shall not exceed
10% of the General Fund budget of the Town, excluding: a) tax anticipation
notes and other indebtedness with a maturity of one year or less;
b) bonds or other indebtedness of the Town payable from revenues for
special tax districts; and c) self-supporting bonds or other debt.
(j)
Method of sale:
[1]
Debt obligations are generally issued through competitive sale.
Upon recommendation of the Town Manager and Finance Director, the
Town Council will authorize the method of sale that is the most appropriate
in light of financial, market, transaction-specific and issuer-related
conditions.
[2]
When certain conditions favorable for a competitive sale do
not exist and when a negotiated sale will provide significant benefits
to the Town that would not be achieved through a competitive sale,
the Town may elect to sell its debt obligations through a private
or negotiated sale, upon approval by the Town Council. The underwriting
team for bonds and notes is selected through a competitive process,
but the ultimate decision will be based upon the strength of the team's
proposal, including qualifications and pricing. For long-term capital
leases or lease-purchase obligations the Town will also seek to solicit
competitive pricing whenever practicable.
(4)
Debt affordability measures.
(a)
The Town Manager and Finance Director will analyze the Town's
debt position and the various indicators of municipal credit relative
to credit industry standards and the Town's own financial ability.
They will examine the following statistical measures to determine
debt capacity and compare these ratios to other towns, rating agency
standards and the Town's historical ratios to determine debt affordability.
In order to determine the Town's relative debt position, the Town
uses the following measures:
[1]
Debt measured against the population on a per-capita basis to
be capped at $3,800.
[2]
General Fund bonded debt as a percent of full market value to
be capped at 4%.
[3]
General Fund debt service as a percent of total General Fund
expenditures to be capped at 10%.
[4]
Other measures the Town deems appropriate.
(b)
An executive summary of the results will be submitted annually
to the Town Council as part of the Debt Management Plan.
(c)
The Town's overall debt structure, including overlapping debt,
should fall well within statutory limits and should decrease as rapidly
as is financially feasible. Whenever feasible, the Town will maintain
debt at levels equal to or below the median debt ratios used by investors
(underwriters) and credit analysts when reviewing the Town's creditworthiness.
The municipal medians will be updated annually when published by the
State of Connecticut Office of Policy and Management or other recognized
published medians.
D.
Capital Financing Policy. The Capital Financing Policy establishes
the methodology for including a program or project in the five-year
Capital Improvement Program (CIP), Capital Budget, and Debt Management
Plan (DMP). In accordance with the Town Charter, the Town Manager
shall prepare and submit to the Town Council a five-year capital program
at least four months prior to the annual budget referendum. The Town
Manager and Finance Director will prepare a DMP executive summary
report for submission to the Town Council on an annual basis in conjunction
with the CIP. The Town's Charter obligates the Town Council to hold
one or more public hearings on the CIP, publish in one or more newspapers
the general summary of the capital program, and adopt the capital
program with or without amendment after the public hearing for inclusion
in the annual budget.
(1)
Policy purpose. This Policy establishes the general financing
goals and the specific elements that comprise a long-range financing
strategy, including capital financing guidelines and the transfer
of funds to the Capital and Non-Recurring Expenditure Fund (CNRE).
(2)
Capital program guidelines.
(a)
The Town's CIP is a comprehensive multiyear capital plan that
identifies and prioritizes expected needs based on the Town's strategic
plan, establishes project scope and cost, details estimated amounts
of funding from various sources, and projects future operating and
maintenance costs.
(b)
The Town will develop a five-year CIP for capital improvements;
the first year of which will be adopted annually by the Town Council
as the Capital Budget. The CIP shall include those projects that will
preserve and provide, in the most efficient manner, the infrastructure
necessary to achieve the highest level of public services and quality
of life possible within the available financial resources.
(c)
The Town will make all capital improvements in accordance with
the Town Council's annually adopted CIP.
(d)
The Town will coordinate the development of the CIP with the
development of the annual operating budget. Future operating costs
associated with new capital projects will be projected and included
in operating budget forecasts. The Town will not construct or acquire
a public facility if it is unable to adequately provide for the subsequent
annual operation and maintenance costs of the facility.
(e)
The Town will maintain its assets at a level adequate to protect
the Town's capital investment and minimize future maintenance and
replacement costs.
(f)
The Town will identify the estimated cost and potential funding
source or financing method for each capital project proposal before
it is submitted to the Town Council for approval.
(g)
The Town Administration will monitor and manage capital project
expenditures with all department managers on a monthly basis for each
project in the annual Capital Budget.
(h)
The Office of the Town Manager will identify the optimum mix
and financing sources for all capital projects, in conjunction with
the adopted Debt Management Policy.
(3)
Capital planning guidelines.
(a)
Objective: The objective of these guidelines shall be to develop
a set of guidelines to be used by Town and education administrators
in evaluating and proposing projects for inclusion in the Town's Capital
Budget. The Town Manager shall, whenever possible, adhere to these
guidelines when preparing and submitting the Capital Budget for Town
Council review.
(b)
(c)
Quantifying and ranking of capital projects.
[1]
The Office of the Town Manager shall review all capital project
submittals and weight them accordingly based on the criteria listed
below.
|
Criteria
|
Weighted Points
|
|---|---|
|
The project is mandated by state or federal statute or approved
through a binding local referendum.
|
0 to 25
|
|
The project ensures code compliance and/or improves public health
and safety in Town.
|
0 to 25
|
|
The project can be definitively shown by an appropriate Town
official to improve program effectiveness and efficiency.
|
0 to 20
|
|
The project can be definitively shown by an appropriate Town
official to reduce operating and maintenance costs.
|
0 to 20
|
|
If implemented, the project will enhance community values and
improve the Town's quality of life.
|
0 to 10
|
|
Maximum Possible Score
|
100 Points
|
[2]
Department heads submitting capital projects for funding consideration
are encouraged, but not required, to rank these projects based on
the above weighting schedules. This will demonstrate to the Town Manager
that some background work was undertaken to substantiate the validity
of the project request.
(d)
Disqualified projects. The Town Manager will disqualify capital
project submittals that do not conform to the above stated criteria.
Examples of ineligible projects include, but are not limited to, the
following:
[1]
Maintenance projects such as painting, mechanical repairs, building
repairs, and other peripheral projects which are neither long-term
in their nature nor nonrecurring. (Examples: painting projects, grounds
maintenance, furniture repairs, etc.).
[2]
Nontangible projects including special consulting studies which,
as an end-product, may recommend the development and implementation
of certain capital projects, but in themselves are not capital projects.
(Examples: space utilization reports, planning studies, engineering
services, etc.)
(4)
Capital financing guidelines.
(a)
Minimize the reliance on long-term debt. Whenever possible,
capital costs should be financed by means other than borrowing and
borrowings should be avoided for projects with a cost of less than
$100,000. In addition to soliciting outside grant funding, the Town
should utilize pay-as-you-go methods such as regular contributions
from the General Fund, funds in the Capital and Non-Recurring Expenditure
Fund (CNRE), down-payments from operating funds and inclusion of smaller
projects in the Capital Budget.
(b)
Capital financing strategy. The Town Manager and Finance Director
will project the future impact of financing capital projects in accordance
with the Town's Debt Management Policy and Town Charter (§ 9-16).
(c)
Maintenance scheduling. The Town intends to set aside sufficient
current revenues to finance ongoing maintenance needs and to provide
periodic replacement and renewal consistent with its philosophy of
keeping its capital facilities and infrastructure systems in good
repair, to maximize a capital asset's useful life and to avoid unnecessary
borrowing. It is the Town's policy to develop master plans for scheduling
this maintenance.
(d)
Credit ratings. The Town will, at all times, manage its debt
and sustain its financial position in order to seek and maintain at
a minimum a credit rating of AA for Fitch Ratings, AA-for Standard
& Poor's, and A1 for Moody's Investors Service or the highest
credit rating possible.
(e)
CNRE.
[1]
The CNRE fund was established effective July 1, 1999, to allow
more flexibility in investments and to serve as a future source of
pay-as-you-go financing of capital projects. The CNRE is an integral
part of the Town's capital financing strategy. The Town seeks to grow
the fund to a level deemed sufficient to fully fund recurring expenditures
for replacing capital equipment and maintaining public facilities
that do not meet the Town's general obligation bond issuance guidelines.
If the fund is not at its target level, appropriations from the CNRE
fund shall not exceed the interest income earned on invested CNRE
proceeds.
[2]
The fund may receive contributions from the sale of Town-owned
buildings and property, transfers from the General Fund, unexpended
balances of completed capital projects in the Capital Fund, and interest
from CNRE Fund investments. The actual CNRE capital financing contributions
will be determined through the annual Capital Budget process.
[3]
Unexpended balances from completed capital projects with a remaining
balance may, by Town Council Resolution, be transferred to the CNRE
Fund and added to the reserve fund as a future source of financing
for projects.
[4]
Fund balances at the end of the fiscal year for the Board of
Education budget may, by Town Council resolution, be transferred to
the CNRE Fund and added to the reserve fund as a future source of
financing for Board of Education capital projects. Board of Education
reserve funds may be appropriated in full, both principal and interest,
as needed.
(f)
Capital Projects Fund. The Capital Projects Fund is used to
account for the financial resources used for the acquisition or construction
of major capital facilities and capital infrastructure improvements.
Revenues to the Capital Projects Fund will include proceeds from long-
and short-term debt, grants, and transfers from other operating funds
and the CNRE Fund. Interest income, which has traditionally remained
in the Capital Projects Fund, may be deposited into the CNRE Fund.
(g)
A percentage of the CNRE unassigned fund balance shall be used
as a financing source to the Capital Budget, as is appropriate each
budget cycle.
E.
Reserve/Fund Balance Policy. The Town shall annually adopt a balanced budget in accordance with the Town Charter, §§ C9-1 through C9-10. The annual budget becomes effective when passed at the annual budget referendum. However, § C9-10 does provide that in the event no budget for the ensuing fiscal year shall be adopted by June 15 in any year, the Tax Collector may then send out interim tax bills for the same amount as in the previous tax year. When the annual budget is finally adopted, the Tax Collector may adjust the second tax bill to conform to the new rate as voted by the Town Council or send out additional tax bills. Any year-end operating surpluses will revert to fund balance for use in maintaining reserve levels set by policy.
(1)
Policy purpose.
(a)
This policy will insure the Town maintains a prudent level of
financial resources to protect against reducing service levels or
raising taxes and fees because of temporary revenue shortfalls or
unanticipated one-time expenditures. The policy is created in consideration
of unanticipated events that could adversely affect the financial
condition of the Town and jeopardize the continuation of necessary
public services. This policy will ensure that the Town maintains adequate
fund balances and reserves in order to:
(b)
This policy and the procedures promulgated under it supersede
all previous regulations regarding the Town's fund balance and reserve
policies.
(c)
Fund type definitions. The following definitions will be used
in reporting activity in governmental funds across the Town. The Town
may or may not report all fund types in any given reporting period,
based on actual circumstances and activity.
[1]
The general fund is used to account for all financial resources
not accounted for and reported in another fund.
[2]
Special revenue funds are used to account and report the proceeds
of specific revenue sources that are restricted or committed to expenditure
for specific purposes other than debt service or capital projects.
[3]
Debt service funds are used to account for all financial resources
restricted, committed or assigned to expenditure for principal and
interest.
[4]
Capital projects funds are used to account for all financial
resources restricted, committed or assigned to expenditure for the
acquisition or construction of capital assets. See also the Town's
Capital Financing Policy for further guidance on the CNRE Fund Balance.
[5]
Permanent funds are used to account for resources restricted
to the extent that only earnings, and not principal, may be used for
purposes that support the District's purposes.
(2)
Fund balance reporting in governmental funds. Fund balance will
be reported in governmental funds under the following categories depicting
the relative strength constraints using the definitions provided by
GASB 54:
(a)
Nonspendable fund balance: amounts that are not in a spendable
form (such as inventory) or are legally or contractually required
to be maintained intact (such as the corpus of an endowment fund).
(b)
Restricted fund balance: amounts constrained to specific purposes
by their providers (such as grantors, bondholders, and higher levels
of government), through constitutional provisions, or by enabling
legislation.
(c)
Committed fund balance: amounts constrained to specific purposes
by a government itself, using its highest level of decision-making
authority; to be reported as committed, amounts cannot be used for
any other purpose unless the government takes the same highest-level
action to remove or change the constraint.
(d)
Assigned fund balance: amounts a government intends to use for
a specific purpose; intent can be expressed by the governing body
or by an official or body to which the governing body delegates the
authority.
(e)
Unassigned fund balance: amounts that are available for any
purpose; these amounts are reported only in the General Fund.
(3)
General Fund balance target.
(a)
The level of overall fund balance the Town strives to maintain
is an amount ranging from 10 to 17% of the General Fund operating
budget for expenditures and outgoing transfers. This includes nonspendable,
restricted, committed, assigned and unassigned funds. It is most preferred
to reach a level as recommended by the Government Finance Officers
Association Best Practice to maintain a balance of at least two months
of operating revenues or expenditures which may be greater than 17%.
(b)
Minimum unassigned fund balance. The Town will maintain a minimum
unassigned fund balance in its General Fund ranging from 10% to 15%
of the General Fund operating budget for expenditures and outgoing
transfers. This minimum fund balance is to protect against cash flow
shortfalls related to timing of projected revenue receipts and to
maintain a budget stabilization commitment.
(4)
Use of general fund balance.
(a)
Fund balance may be used by the Town only in accordance with the Town Charter. Section C9-14 of the Charter provides that the Town Council, by resolution, may make appropriations to be funded by grants or gifts, and other additional and supplementary appropriations not to exceed an aggregate of the amount set within the Town Charter in any fiscal year. In addition, following a public hearing, the Town Council, by resolution, may make further additional and supplementary appropriations upon recommendation and certification of the Town Manager that there are available unappropriated funds in excess of the proposed additional appropriations. The decision of the Town Council to utilize fund balance shall be based upon the current economic conditions and the degree of budgetary uncertainty and exposure to be faced. The degree of risk must be evaluated not less than every three years as well as the decision as to the level of financial resources that will be maintained in the fund balance not only for contingencies but for any transitional budgetary shortfalls.
(b)
Caution should be taken when appropriating fund balance for
recurring operating expenditures. If at any time the utilization of
a fund balance to pay for operating expenditures is necessary to maintain
the quality or level of current services, there should be a strategy
to eliminate the future use of the fund balance for this purpose.
(5)
Replenishing deficiencies.
(a)
If the fund balance is not at its target level, the annual operating budget or any mid-year revenue adjustments shall not be supported by any use of unassigned fund balance, except in the event of a public emergency as declared by the Town Council in accordance with § C9-11 of the Town Charter. The Town will take appropriate action to restore its fund balance to its target balance as provided below.
(b)
Minimum fund balance deficiencies shall be replenished within
the following time periods:
[1]
Deficiency resulting in a minimum fund balance between 9% and
10% shall be replenished over a period not to exceed one year.
[2]
Deficiency resulting in a minimum fund balance between 7% and
9% shall be replenished over a period not to exceed three years.
[3]
Deficiency resulting in a minimum fund balance of less than
7% shall be replenished over a period not to exceed five years.
F.
Multiyear Financial Forecasting Policy. The Town's practice of forecasting
operating revenues and expenditures over five years is consistent
with the Town's five-year capital budget plan. This practice enables
the Town Administration and Town Council to anticipate potential budget
stress that may result from projected revenue and expense imbalances,
allowing them to take corrective action long before budgetary gaps
develop into crises. Specifically, the Town Manager and Finance Director
have developed and continue to modify annually a long-term trend analysis
spreadsheet which serves as an internal document in preparing for
budget deliberations. The trend analysis synthesizes several quantifiable
variables, including Grand List growth, intergovernmental revenue
projections, and forecasts in both municipal and educational operating
expenses. The drafting of this trend analysis has helped the Town
Manager's Office immensely in developing affordability benchmarks.
G.
Capital Asset Policy.
(1)
Policy purpose. The purpose of this Policy is to comply with
the requirements of Governmental Accounting Standards Board ("GASB")
Statement No. 34, "Basic Financial Analysis - and Management Discussion
and Analysis - for State and Local Governments," in order to provide
for capitalizing assets and for estimating useful lives of those assets.
The statement requires the disclosure of major classes of assets,
beginning and end of year balances, acquisitions, sales/dispositions
and current depreciation expense.
(3)
To be considered a capital asset for financial reporting purposes,
an item must be at or above the capitalization threshold and therefore
have an historical cost of $5,000 or more and have a useful life greater
than one year. A total purchase for an amount greater than the threshold,
which consists of multiple items each below the threshold, will not
be capitalized. Improvements and additions must be significant in
terms of increased capacity or efficiency. The capitalization threshold
for building improvements and additions must be in an amount equal
to or greater than $25,000. Infrastructure improvements and additions
shall have a threshold greater than $50,000 except for storm drains
and water lines, which should be greater than $25,000.
(4)
Capital assets must be reported using historical costs including
capitalized interest and ancillary charges (freight and transportation
charges, site preparation and professional fees) necessary to place
the asset into its intended location and condition for use. Donated
assets should be reported at estimated fair value at time of acquisition.
(6)
Resurfacing of a road is considered to be road maintenance.
To be capitalized, an improvement must expand capacity, such as changing
a one-lane road to two or adding a turning lane.
(7)
Depreciable lives should be based on actual expected use by
the Town, not by tax lives. An attempt should be made to set depreciable
lives to coincide with the Town's capital replacement program. Capital
assets have estimated useful lives extending beyond one year and are
depreciated using the straight-line method. Depreciable lives for
different classes of vehicles and equipment shall be based on recommendations
by appropriate department heads.
(8)
Standard useful lives include:
(a)
Land: nondepreciable.
(b)
Land improvements: 20 to 30 years.
(c)
Roads: 30 to 50 years.
(d)
Sewer lines and water lines: 50 years.
(e)
Bridges/large culverts: 30 to 50 years.
(f)
Dams: 50 years.
(g)
Buildings: 50 to 75 years.
(h)
Fire equipment: 20 to 25 years.
(i)
Ambulances: five years.
(j)
Vehicles (Autos, light trucks, heavy trucks): seven to 15 years.
(k)
Machinery and equipment: three to 10 years.
(l)
Construction equipment: 15 to 30 years.
(m)
Computer equipment: five years.
(9)
The Finance Director will ensure that the capital asset report
will be updated annually to reflect improvements, additions, retirements
and transfers and to reflect the new, annual capital asset balance
for financial reporting purposes.
(10)
Day-to-day stewardship of personal property above the capitalization
thresholds is the expressed responsibility of the operating department
utilizing the property.
(11)
For maintenance of the capital asset accounting report, the
operating departments have the responsibility to report improvements,
additions, retirements and transfers in detail to the Finance Department.
This detail is to be captured on the fixed asset addition/deletion
data entry forms available in the Finance Department.
(12)
Assets below the capitalization thresholds but considered sensitive
may include for example, radios, personal computers, laptop computers,
printers, fax machines and small power tools that shall be inventoried
and controlled at the department level.
[Adopted by the Town Council 7-27-2000]
A.
Background.
(1)
This policy applies to the investment of short-term
operating funds. Longer-term funds, such as CNRE, are covered by a
separate agreement.
(2)
The Town of Tolland will consolidate cash balances
from all funds to maximize investment earnings, except for cash in
certain restricted and special funds. Investment income will be allocated
to the various funds based on their respective participation and in
accordance with generally accepted accounting principles.
(3)
The Tolland Town Council authorizes the Town
Finance Officer or Town Manager to act as the investment officer and
to invest all funds in accordance with this policy unless otherwise
prohibited.
B.
Policy purpose. The purpose of this document is to
specify the policies and guidelines that provide for prudent and productive
investment of funds.
D.
Safety of principal. Safety of principal, the primary
objective, shall be pursued in a number of ways.
(1)
Investments shall be undertaken in a manner
that seeks to ensure the preservation of capital in the overall portfolio.
The objective will be to protect against credit risks and interest
rate risk.
(a)
The Town of Tolland will minimize credit risk,
the risk of loss due to the failure of the issuer, by: limiting investments
to the safest types of securities, prequalifying the financial institutions
and advisors with which the Town will do business and diversifying
the investment portfolio.
(b)
The Town will minimize interest risk, the risk
that the market value of securities in the portfolio will fall due
to changes in general interest rates, by: structuring investments
to mature to meet cash requirements thereby avoiding the need to sell
securities prior to maturity and investing operating funds primarily
in shorter-term securities, money market mutual funds or investment
pools.
(2)
All transactions shall be handled on the basis
of delivery vs. payment to a custodian bank. Securities will be held
by a third party custodian as evidenced by safekeeping receipts.
(3)
All repurchase agreements shall be fully collateralized,
with a custodian bank receiving delivery of the collateral.
E.
Liquidity. The investment portfolio shall be structured
to meet all of the municipality's cash requirements that may be reasonably
anticipated. This is accomplished by structuring the portfolio so
that securities mature concurrent with cash needs. Furthermore, since
all cash requirements cannot be anticipated, the portfolio should
consist largely of securities with secondary markets and investments
in local government investment pools and money market mutual funds,
which offer same-day liquidity.
F.
Yield.
(1)
The investment portfolio shall be designed to
attain a market-average rate of return throughout budgetary and economic
cycles, taking into account investment risk constraints and the municipality's
liquidity requirements. Return of investment is of secondary importance
compared to the safety and liquidity objectives listed above.
(2)
The portfolio shall be managed with the objective
of exceeding the average of three-month United States Treasury Bill
rates for the equivalent period. This index is considered a benchmark
for near-riskless investment transactions and, therefore, comprises
a minimum standard for the portfolio's rate of return. The investment
program shall seek to augment returns above this threshold, consistent
with stated risk limitations and prudent investment principles.
G.
Standards of care.
(1)
Prudence.
(a)
Investments shall be made with judgment and
care, under circumstances then prevailing, which persons of prudence,
discretion and intelligence exercise in the management of their own
affairs, not for speculation, but for investment, considering the
probable safety of their capital as well as the probable income to
be derived.
(b)
The standard of prudence to be used by investment
officials shall be the prudent person standard and shall be applied
in the context of managing an overall portfolio. Investment officers
acting in accordance with written procedures and the investment policy
and exercising due diligence shall be relieved of personal responsibility
for an individual security's credit risk or market price changes,
provided that deviation from expectations are reported in a timely
fashion in writing and appropriate action is taken to control adverse
developments.
(2)
Ethics. Officers and employees involved in the
investment process shall refrain from personal business activity that
could conflict with proper execution of the investment program or
which could impair their ability to make impartial investment decisions.
Employees and investment officials shall disclose in writing to the
Town Manager any material financial interests in financial institutions
with whom they conduct business. They shall further disclose any large
personal financial/investment positions that could be related to the
performance of the investment portfolio, particularly with regard
to the time of purchase and sales.
H.
Investment guidelines. All investments must be made
in securities authorized by CGS 3-24f, 3-27f or in deposits authorized
by CGS 7-401-402. To further clarify and limit allowable investments,
Tolland has adopted the following investment guidelines:
(1)
Tolland may invest in the following securities
and deposits:
(a)
United States government obligations United
States government agency obligations and United States government
instrumentality obligations which have a liquid market with a readily
determinable market value.
(b)
Indirect investment in United States government
and agency securities, and repurchase agreements fully collateralized
by such securities, through the purchase of shares or other interests
in a custodial arrangement, pool or no-load, open-end investment company
or trust registered or exempt under the Investment Company Act of
1940, whose portfolio consists solely of such securities, repurchase
agreements and cash. The custodial arrangement, pool or investment
company or trust must take delivery directly or through a custodian
of all collateral, must be managed to maintain its shares at a constant
net asset value, and investment company or trust shares must be purchased
and redeemed through or the custodian for the fund or pool must be,
a Connecticut bank or a federally-charted bank with its principal
office in Connecticut, or an out-of-state bank having one or more
branches in Connecticut and rated in one of the top two credit rating
categories.
(c)
The State Treasurer's Short-Term Investment
Fund (STIF) established pursuant to CGS 3-27a.
(d)
The State Treasurer's Tax-Exempt Proceeds Fund
(TEPF) established pursuant to CGS 3-24a.
(e)
Repurchase agreements fully collateralized with
United States government and agency securities held by a third-party
custodian bank. Reverse repurchase agreements are not permitted under
this short-term investment policy.
(f)
Certificates of deposit, demand deposits, other
evidences of deposit at financial institutions, banker's acceptances
and commercial paper rated in the highest tier (A-1, P-1, F-1, D-1
or higher) by a nationally recognized rating agency.
(g)
Money market mutual funds regulated by the Securities
Exchange Commission whose portfolios consist only of United States
dollar-denominated securities.
(2)
Tolland shall not invest in the following:
(a)
Investments in shares of investment companies
or trusts with fluctuating net asset values, while permitted by CGS
7-400, are not permitted under this short-term investment policy.
(b)
Investments in derivative securities, such as
futures, swaps, options, interest-only or principal-only mortgage-backed
securities, inverse floaters, COFI floaters, and range floaters may
not be made. These types of securities can experience high price volatility
with changing market conditions, and their market values may not return
to par even at the time of an interest rate adjustment. These restrictions
apply to direct investments as well as to investments through custodial
arrangements. Thus, if a custodial arrangement, pool or fund includes
securities prohibited by this subsection, the municipality may not
invest in shares or other interest in such custodial arrangement,
pool or fund.
(3)
Liquidity.
(a)
To the extent possible, the Town shall attempt
to match its investments with anticipated cash flow requirements.
The dollar-weighted average portfolio maturity (including interest
rate reset periods) may not exceed one year; individual maturities
may not exceed five years. Reserve funds may be invested in securities
exceeding five years if the maturity of such investments coincides
as nearly as practicable with the expected use of funds. Investments
in securities with maturities in excess of five years should be separately
identified and discussed in quarterly investment reports.
(b)
A United States government or agency security
with a variable interest rate that resets no less frequently than
annually shall be deemed to have a maturity equal to the period remaining
until the next readjustment of the interest rate.
(c)
In calculating the dollar-weighted average maturity
(WAM) of the overall portfolio, investments in custodial arrangements,
pools or money market funds managed to maintain a constant net asset
value due to their high degree of liquidity, should be factored in
as having one-day maturities.
(d)
Because of inherent difficulties in accurately
forecasting cash flow requirements, a portion of the portfolio should
be continuously invested in readily available funds such as Local
Government Investment Pools (LGIPs), money market funds or overnight
repurchase agreements to ensure that appropriate liquidity is maintained
to meet on-going obligations.
(4)
Diversification.
(a)
The investment officer shall diversify the municipality's
investments to avoid incurring unreasonable risks inherent in over
investing in specific instruments, individual issuers or maturities.
Diversification strategies shall include:
[1]
At the time of acquisition, no more than 10%
of the overall portfolio may be invested in deposits with a single
bank, unless the deposits are fully insured or fully collateralized.
[2]
There is no limitation on the percentage of
the overall portfolio that may be invested in: United States government
and agency obligations and in repurchase agreements fully collateralized
by such securities, STIF, TEPF or an authorized custodial arrangement,
pool or money market fund.
(b)
This section does not apply to bank accounts
used for the temporary deposit of receipts and deposits needed to
cover disbursements that are expected to clear over the next seven
days.
(5)
Delivery versus payment. All trades where applicable,
will be executed by Delivery Versus Payment (DVP) to ensure that securities
are deposited in an eligible financial institution prior to the release
of funds. Securities will be held by a third-party custodian as evidenced
by safekeeping records.
I.
Adoption. This policy and revisions hereto shall be
approved by the Tolland Town Council. Any investment held at the time
of this policy's adoption that does not conform to the policy shall
be exempted from the requirements of the policy so long as such investment
is a permitted municipal investment under Connecticut statutes. At
maturity or liquidation of such investment, all proceeds shall be
reinvested only as provided by this policy.
[Adopted by the Town Council 7-27-1999]
A.
Overview and purpose of the following proposed policies:
The Town of Tolland has implemented a sophisticated computer network
infrastructure connecting personal computers on a computer network
throughout Town government. All of the users on this network have
the ability to carry out correspondence with outside users. Many users
also have the ability to access resources on the Internet. This network
has become one method by which employees communicate, conduct business
and access information to perform their duties and responsibilities.
This has resulted in increasing the importance that the network remains
operational at all times and that the network's utilization and access
to information is used in an appropriate and legal manner. The purpose
of these policies is to ensure the optimal performance of the network
and to make sure end users are aware of their responsibilities in
using the technology appropriately and safeguarding the access to
information. Individual users are responsible for their own conduct.
The use of computers is a privilege, not a right. As the owner of
both the hardware and the software, the Town of Tolland reserves the
authority to withdraw this privilege.
B.
Electronic mail: The Town's E-mail system is designed
to facilitate official Town business communication among Town employees,
residents and the various business associates of the Town. The E-mail
systems are the property of the Town, regardless of the physical location
of the files or the form in which those files are maintained.
(1)
The Town maintains an electronic mail system.
This system is provided by the Town to assist in the conduct of business
within the Town.
(2)
The electronic mail system hardware is Town
property. Additionally, all messages composed, sent or received on
the electronic mail system are and remain the property of the Town.
They are not the private property of the employee.
(3)
The use of the electronic mail system is reserved
solely for the conduct of Town business. It may not be used for personal
business.
(4)
The electronic mail system may not be used to
solicit or proselytize for commercial ventures, religious or political
causes, outside organizations, or other non-job-related solicitations.
(5)
The electronic mail system is not to be used
to create any offensive or disruptive messages. Among those messages
considered offensive are any messages which contain sexual implications,
racial slurs, gender-specific comments or any other comment that offensively
addresses someone's age, sexual orientation, religious or political
beliefs, national origin or disability.
(6)
Town employees should keep in mind that E-mail
messages are not private but are discoverable communications and may
be subject to FOI requirements. Since messages may be retained at
different locations or levels of the system, users must remember that
their deleted communications can be retrieved during a formal discovery
process.
(7)
The confidentiality of any message should not
be assumed. Even when a message is erased, it is still possible to
retrieve and read that message. Further, the use of passwords for
security does not guarantee confidentiality. The message may be residing
in the recipient's mailbox or forwarded to other recipients. The message
may also be stored on the Town's system backups.
(8)
If an attachment has been sent along with an
E-mail, the recipient will notice a small paperclip next to the envelope.
If the attachment is from an unknown source, the employee is directed
not to click on the paperclip. The Town Manager or his/her designee
should be called immediately. These attachments are often used to
transmit viruses. The introduction of a virus into our system could
cause our network to malfunction.
(9)
Employees are not authorized to retrieve or
read any E-mail messages that are not intended for them. If you receive
an E-mail message intended for another recipient, contact the Town
Manager or his/her designee immediately. If an employee is out of
the office for any length of time the Town Manager, or his/her designee,
reserves the right to open his/her files and access any E-mail correspondence.
(10)
Employees shall utilize the electronic mail
system for communications that could normally be accomplished through
the telephone. Substantive memos and documents can be transmitted
as attachments but are subject to mandatory retention pursuant to
the State of Connecticut's Record Retention Act. Employees are directed
to retain these substantive memos in electronic or hardcopy form for
future reference.
C.
Internet: The Internet worldwide computer network
provides a unique service for acquiring and sharing government, technical
and legal information. The Internet's electronic mail system can keep
mutual professional interest groups in ready contact. Town employees
using the Internet for professional governmental purposes need to
ensure that they do so in a proper, ethical and professional manner.
The Town feels that the Internet will be the future media for communication,
both with government agencies and the public.
(2)
Employees who use the Internet must not use
the Internet for personal gain or unapproved solicitation.
(3)
No system user shall download software from
the Internet without the permission of the Town Manager or his/her
designee. Although the Town uses virus-scanning software on its electronic
systems, these tools are not infallible. Software downloaded from
the Internet may contain viruses. This downloaded virus could render
our network inoperable.
(4)
To promote effective use of the Internet as
part of their training, employees are, with permission from the supervisor,
encouraged to spend some time "exploring" the professional resources
available on the Internet. Internet usage by employees will be monitored
for compliance with this policy.
D.
Violations of policies: Any violation of the provisions
of these policies can lead to loss of computer services, and/or progressive
disciplinary action. Such action will depend upon the severity of
the violations; the frequency of violations; and the effect such violation
has on the network. Such discipline shall be handled by the Town Manager
and in conformance with appropriate provisions of collective bargaining
agreements and the Town's personnel rules.
[Adopted by the Town Council 1-23-2001; amended 4-14-2009; 8-10-2010; 9-8-2020]
A.
Policy purpose. The purpose of the Town Green Sign
Policy is to:
(1)
Provide
a place for announcements for any Town, civic, nonprofit/not-for-profit
organizations, or other noncommercial events in the Town of Tolland.
(2)
Protect
public safety by ensuring that no sign placements have an adverse
impact on site distances for oncoming traffic.
(3)
Protect
the integrity of the lawn of the Town Green by prohibiting posting
of signs that can cause turf damage.
(4)
Restrict
sign posting privileges to Town, civic, or nonprofit/not-for-profit
organizations. No commercial signs or political signs are allowed.
B.
Procedures. Qualified organizations desiring to place
a sign on the Town Green must follow the procedures.
(1)
Signs must be freestanding and cannot puncture
the turf of the Town Green.
(2)
Signs may not exceed 16 square feet and must
otherwise conform to any Town signage regulations that may be enacted
by any Town commission or board.
(3)
Organizations are restricted to placing their
signs at the designated areas located at the south end of the Town
Green. Only one sign per organization will be allowed.
(4)
Organizations
placing signs in the designated area must register the sign with the
Town Manager's Office or another office designated by the Town Manager
before placing the sign. Each sign must have a waterproof label on
the back side, stating the name and phone number of a person within
the organization who is responsible for the sign, the date of placement
and the date of the event. Signs may be removed immediately if this
information is not attached to the sign.
(5)
Signs
may be placed no more than 14 days prior to an event, and must be
removed within two days following an event.
(6)
Requests
for a day, week, or month recognition sign must be scheduled with
the Town Manager's office, and preference will be given to events
over recognition if there are more than five signs on the Green. A
recognition can be up the day before and be taken down within two
days after the recognized day, week, or month. The approved list of
recognized events is the Presidential Proclamation list and is subject
to change.
(7)
The
Town will remove signs placed before and/or remaining in the designated
areas outside these time limits and hold for the sponsoring organization
for 30 days. After 30 days, the signs will become the property of
the Town and may be destroyed.
C.
Town
notices. Town notices of elections and signs announcing other municipally
sponsored events of interest to all residents may be placed by the
Town at appropriate locations on the Green without regard to the above
restrictions.
D.
Enforcement.
(1)
The
Town Manager or their designee shall be responsible for enforcing
this policy.
(2)
The
Town has the right to limit the number of signs to no more than five
signs on any day. If there are requests for more than five total signs
on any given day, a schedule will be worked out by the Town Manager
or their designee.
E.
When effective. This policy shall become effective
September 8, 2020.
[Adopted by the Town Council 12-10-2002]
A.
It is an historic and current practice that private
property interests do not extend to the edge of the Town's roads.
This is to provide for public safety by creating adequate sightlines
and clear zones immediately adjacent to the traveled way. This area
also provides for implementation of best management practices regarding
road maintenance activities.
B.
Residents should make every effort not to place items
within the public right-of-way. The erection or placement of items
such as mailboxes, newspaper tubes, roadside structures and landscaping
elements in this area is not prohibited. However, such items placed
in the public right-of-way is done solely for the convenience of the
adjacent landowner, and the risk of loss or creation of a hazard is
the sole responsibility of said landowner.
C.
The Town of Tolland shall not be responsible for damage
or replacement to these or similar uses located within the right-of-way.
Residents are cautioned that routine removal of snow and ice, roadside
mowing and other activities associated with highway maintenance and
road improvements may cause damage to items placed in this area.
[Adopted by the Town Council 8-24-2004]
A.
The Town of Tolland shall consider purchasing development
rights of properties for farmland, scenic, historic or environmental
preservation with the goals of retaining rural character, preserving
scenic, historic or environmentally significant areas, providing local
food production and protecting Tolland's agricultural heritage from
development in perpetuity.
B.
The purpose of this policy is to establish guidelines
for evaluating properties consistent with the Plan of Conservation
and Development, the Open Space and Conservation Plan and farmland
preservation and other grant programs.
C.
The Town Council, in consultation with the Conservation
Commission and Land Acquisition Committee, shall use the following
criteria for evaluating the suitability of land to be preserved or
to compare multiple properties under consideration:
(1)
Size of parcel.
(2)
Significance to Tolland's character.
(3)
Site location.
(4)
Development pressures.
(5)
Scenic vista or visible from public street.
(6)
Soil suitability for agriculture.
(7)
Percent of cropland.
(8)
Contiguous with other farmland or open space.
(9)
Natural resource significance (DEP map).
(10)
Historic or archaeological resources.
(11)
Town funding participation level.
[Adopted by the Town Council 8-23-2005]
Pursuant to § 94-49 of the Code of
the Town of Tolland, the following shall be the fees for the collection
of bulky waste effective October 31, 2005:
A.
The charge for each sticker to be used in payment
for the collection of a bulky waste item shall be $5.
B.
The number of stickers required to be affixed to qualify
a bulky waste item for collection shall be:
|
Collectible Bulky Waste Item
|
Stickers Required
|
|---|---|
|
Couch (3 sectional or equivalent)
|
3
|
|
Love seat or two-section couch
|
2
|
|
Bed headboard or footboard
|
2
|
|
Mattress
|
2
|
|
Box spring/foundation (all-metal box springs
not accepted)
|
2
|
|
Sleeper sofa (metal frame must be removed and
disposed of separately as a metal item)
|
2
|
|
Other furniture/wood item weighing more than
50 pounds
|
2
|
|
Other furniture/wood item weighing less than
50 pounds
|
1
|
|
Television with a screen larger than 25 inches
|
3
|
|
Television with a screen of 25 inches or smaller
|
2
|
|
Desktop computer processor
|
2
|
|
Laptop computer
|
2
|
|
Desktop computer monitor
|
2
|
|
Motor vehicle tire with rim removed up to 17
inches (limit of 2/collection)
|
2
|
|
Rug no more than 3 feet in length rolled and
tied and 70 pounds or less
|
1
|
|
Nonrecyclable plastic furniture and toys
|
1
|
|
Small electronics (e.g., VCR, DVD, radio, CD
players)
|
1
|
|
Porcelain item, large (e.g., bathtub)
|
2
|
|
Porcelain or vitreous clay item, small, (e.g.,
sink, toilet, urn)
|
1
|
|
Lumber/construction debris of 3 feet or less
in length bundled (maximum 1 cubic yard)
|
1
|
|
Other household item of less than 50 pounds
too large for trash can or bag
|
1
|
C.
Number of stickers required to be affixed to qualify
a bulky waste item for collection (continued):
|
Collectible Bulky Waste Item, Metal or
Large Metal Items
|
Stickers Required
| |
|---|---|---|
|
White good/large household appliance (e.g.,
refrigerator, air conditioner, clothes washer, clothes dryer, dishwasher,
stove, oven, dehumidifier, water heater)
|
3
| |
|
Small appliances (e.g., microwave oven, toaster,
iron, fan)
|
1
| |
|
Outdoor power equipment with wheels removed
| ||
|
Large (e.g., ride-upon lawnmower,
tractor or snow blower)
|
3
| |
|
Small (e.g., walk-behind snow blower,
lawnmower, tiller)
|
2
| |
|
Outdoor grill
|
2
| |
|
Propane tank
|
1
| |
|
Ladder of 4 feet collapsed length or less
|
1
| |
|
Rack of 4 feet or less in greatest dimension
|
1
| |
|
Metal lawn furniture (e.g., table, chair, bench)
|
1
| |
|
Metal file cabinet, chest or locker of 4 feet
or less in all dimensions
|
1
| |
|
Metal door
|
2
| |
|
Miscellaneous metal pieces tied in bundles 3
foot lengths of 70 pounds or less
|
1
| |
|
Motor vehicle wheel (rim) of over 15 inches
|
2
| |
|
Motor vehicle wheel (rim) of 15 inches or less
|
1
| |
|
Bicycle
|
1
| |
|
Metal toy weighing 50 pounds or more
|
2
| |
|
Metal toy weighing less than 50 pounds
|
1
| |
[Adopted by the Town Council 3-10-2009; amended 5-13-2014]
A.
The Tax Collector or designee by the Tax Collector
shall attest on all building permit applications that taxes, sewer
usage fees and sewer assessments are all paid in full for the subject
property before the building permit can be issued. This provision
may be waived by the Town Manager if the building project is necessary
to ensure the health and welfare of the occupants of the building.
B.
Any office of the Town which accepts payments shall
impose a fee of $20 for any checks which are returned as unpaid.
[Adopted by the Town Council 11-24-2009]
A.
Printed materials. Printed materials and/or electronic communications
may be utilized as means of mass communication on topics relevant
to Town government. The Town Manager or his designee may approve or
delegate approval to Town department heads for the distribution of
materials, providing:
(1)
The materials relate to the operation of Town government, community,
local recreational or civic activities.
(2)
The materials do not promote or denigrate any religious belief
or activity, express political or social viewpoints or promote private
gain.
(3)
The materials do not promote any political party or candidate.
B.
Electronic communication. In the interest of minimizing the volume
of paper being utilized and fostering increased communication, the
use of electronic communication, including but not limited to web
page, eBlasts and other social media devices to distribute information
referenced above, is encouraged.
C.
Referendum question. Advocacy of a position on an approved referendum
question is controlled by state law.
D.
Town facilities. Political candidates and incumbents as well as political
parties serving the Town of Tolland and its residents may utilize
Town facilities under the same rules and regulations as the general
public.
E.
Interpretation. The Town Manager or his/her designee shall interpret
this policy. In case of differences regarding the decision, the decision
of the Town Manager will be final.
[Adopted by the Town Council 12-14-2010; amended 8-25-2015]
A.
In the ordinary course of business the Collector of Revenue shall
do, or cause to be done, the following:
(1)
Mail property tax bills to all owners of record, as set out
in the Grand List and the subsequent rate book/bill, at their last
known address;
(2)
Mail delinquent bills/reminders on a monthly basis at least
two times;
(3)
Use due diligence to research new addresses and/or new owners;
(4)
Mail demand notices in October and demand notices again in April;
and
(5)
Mail intent to lien notices in April and file liens on the land
records in May.
B.
Each September and February, the Collector of Revenue shall attend
to certain accounts on a more intense basis. Accounts shall be considered
seriously delinquent if:
(1)
A real estate delinquency on a single parcel exceeds $10,000,
regardless of the age of the debt; or
(2)
A real estate delinquency on a single parcel is at least three
installments in age, regardless of the size of the debt; or
(3)
A real estate delinquency on a single parcel which is abandoned
and one installment delinquent regardless of tax amount due.
C.
The Collector of Revenue shall do the following to encourage payment
on seriously delinquent accounts:
(1)
Construct reports listing the parcels/owners which meet the
above criteria.
(2)
Research contact information and make calls to the owners.
(3)
Issue a demand specifying an alias tax warrant, tax sale, foreclosure
or assignment as possible consequences.
(4)
Determine what, if any, lender holds any mortgage on the parcel
and contact the mortgage holder to assist in collections.
(a)
Expect the lender to remind its mortgagor to pay the delinquent
taxes.
(b)
Remind the lender that municipal liens come before its mortgage.
(c)
Ask the lender to pay the taxes, modify the loan, and force
escrow.
(d)
Send the lender copies of delinquent statements, liens, and
the portion of its mortgage document which expresses its policies
on such matters.
D.
If, at any time during this process, a record owner contacts the
Collector of Revenue and either pays the debt in full (including any
interest and/or fees, as may, by law, have accrued) or enters into
an acceptable payment plan, the Collector of Revenue shall cease enforced
collections except as provided for in the formal payment plan.
E.
An acceptable payment plan is as follows:
(1)
Must be in writing in a format provided by the Collector of
Revenue.
(2)
Must provide for payment in full, including any taxes which
shall fall due during the life of the plan, in a maximum of two years.
(3)
At least two valid telephone numbers shall be provided by the
debtor, except that the Collector of Revenue shall not discuss the
debt at the place or on the e-mail of employment of the debtor unless
such debtor calls the Collector of Revenue and initiates such discussion.
(4)
A valid personal e-mail address shall be provided by the debtor.
(5)
Language will be included which provides for resumption of collection
activities without further notice if the debtor misses two monthly
installments on the plan, whether consecutive or not.
(6)
Diligence on the part of the debtor in making monthly payments
on the plan shall not cause the Collector of Revenue to stop the accrual
of lawfully required interest or the filing of lawfully required liens.
(7)
The debtor must provide a copy of photo identification, date
of birth and social security number.
F.
If the record owner does not either satisfy the debt or enter into
and adhere to an approved payment plan, the Collector of Revenue shall
proceed as follows:
(1)
If a demand has not been issued, the Collector of Revenue shall
issue a demand specifying an alias tax warrant, tax sale, foreclosure
or assignment as possible consequences.
(2)
In April and October of each year (or such other additional
times as the committee may determine), the Tax Collector of Revenue
shall meet with a committee of Town Administrators and representatives
from the Town Council who shall review all seriously delinquent accounts
and determine if enforced action is warranted. In reviewing the subject
accounts, the committee shall pay attention to:
G.
Should a majority of the committee determine that enforced action
is warranted, the committee shall then decide, by majority vote, which
of the following enforcement techniques shall be pursued:
(1)
Alias tax warrant. Pursuant to C.G.S. § 12-162, "[a]ny
collector of taxes, in the execution of tax warrants, shall have the
same authority as state marshals have in executing the duties of their
office, and any constable or other officer authorized to serve any
civil process may serve a warrant for the collection of any tax assessed,
and the officer shall have the same authority as the collector concerning
taxes committed to such officer for collection. …[U]pon the
nonpayment of any property tax …when due, demand having been
made therefor as prescribed by law for the collection of such tax…,
an alias tax warrant may be issued by the tax collector," which may
be in the form set forth in C.G.S. § 12-162.
(2)
Tax sale.
(a)
Pursuant to C.G.S. § 12-155, the Collector of Revenue
may enforce by levy and sale any lien upon real estate for such taxes
or he may levy upon and sell such interest of such person in any real
estate as exists at the date of the levy, the process for which is
set forth in C.G.S. § 12-157, Method of selling real estate
for taxes.
(b)
In addition to the record owners, encumbrancers, and interested
parties who are required to be sent repeated formal notification of
this action, the Town of Tolland shall include all abutters as well.
(3)
Foreclosure. Pursuant to C.G.S. § 12-181, the "tax
collector of any municipality may bring suit for the foreclosure of
tax liens in the name of the municipality by which the tax was laid."
(4)
Assignment of liens.
(a)
Pursuant to C.G.S. § 12-195h, "[a]ny municipality,
by resolution of its legislative body . . . may assign, for consideration,
any and all liens filed by the tax collector to secure unpaid taxes
on real property."
(b)
The following requirements shall apply to an assignment of liens:
[1]
No delinquent property owner may purchase liens on his/her real
property filed by the Collector of Revenue, either through himself/herself,
an agent, a straw man, or a business set up to disguise his/her interest
in said liens.
[2]
All liens shall be sold at 100% of value, including tax, interest,
fees, and costs as of the date of the assignment, unless otherwise
determined by the Town Council.
[3]
Any assignee shall agree, as part of the consideration, to either:
[a]
Pay any subsequent tax bills as they fall due;
[b]
Purchase the liens thereon held by the Town of
Tolland at 100% of value, including tax, interest, fees, and costs
as of the date of the assignment, unless otherwise determined by the
Town Council; or
[c]
Subordinate the purchased lien priority to that
of subsequent tax liens held by the Town of Tolland.
[4]
Any property owner shall be entitled to pay his/her subsequent
taxes as they fall due and may offer to purchase the assigned liens
from the assignee should the assignee choose to do so.
(5)
Collection by suit.
(a)
Pursuant to C.G.S. § 12-161, "[a]ll taxes properly
assessed shall become a debt due from the person, persons, or corporation
against whom they are respectively assessed to the town, city, district
or community in whose favor they are assessed, and may be, in addition
to the other remedies provided by law, recovered by any proper action
in the name of the community in whose favor they are assessed."
(b)
Notwithstanding anything contained herein to the contrary, if
the real estate tax delinquency (inclusive of taxes and accrued interest)
for any one parcel of land, or several parcels if owned by the same
business or individual in a single development, shall exceed $17,500,
the Collector of Revenue shall be entitled to any and all action he/she
deems necessary and proper to collect such delinquent taxes without
the necessity of convening a committee meeting or acquiring the consent
of the committee referred to herein.
[Adopted by the Town Council 1-10-2012; amended in its entirety 12-11-2018]
A.
Purpose.
(1)
The Town of Tolland (Town) may utilize social media tools and
websites to further enhance communications with various stakeholder
organizations in support of goals, policies and programs. Social media,
for purposes of this policy, means the use of online technology to
communicate with others. Examples of social media tools and websites
include, without limitation, blogs and social-networking sites such
as Facebook, MySpace, YouTube, Twitter, LinkedIn, Flickr and dating
websites.
(2)
As part of their job responsibilities, Town employees will be
expected to learn to appropriately use available technological resources
in order to assist them in their ability to publish articles, facilitate
discussions and communicate information through various social media
tools and sites when conducting Town business.
B.
Use of Town-sponsored/created social media sites.
(2)
Only Town employees (including members of volunteer boards/commissions)
specifically authorized to post content on Town-sponsored/created
social media sites on behalf of the Town will be permitted to do so.
Unless authorized to do so, Town employees do not have permission
to speak on behalf of the Town via any social media sites. All Town-sponsored/created
social media sites shall not be used by any Town employee for the
creation, publication, posting or distribution of any personal and/or
non-work-related written, visual and/or audio correspondence or materials.
(3)
All Town-sponsored/created social media sites shall adhere to
all applicable state, federal and local laws, regulations and Town
policies.
(4)
Freedom of Information Act requirements and electronic-discovery
obligations may apply to the content on all Town-sponsored/created
social media sites, and therefore, the Town will manage, store and
retrieve such content as may be necessary to comply with these requirements
and obligations.
(5)
The Town reserves the right to restrict or remove any content
on any Town-sponsored/created social media sites that is deemed in
violation of this policy or any applicable law.
(6)
Examples of content that shall not be allowed to be posted by
anyone (including Town employees and members of the public) on any
Town-sponsored/created social media sites are (without limitation)
as follows:
(a)
Comments not topically related to the particular site or information
posted;
(b)
Profanity;
(c)
Content that promotes, fosters, or perpetuates discrimination
or harassment on the basis of any legally protected status, including
race, color, age, religion, gender, marital status, national origin,
disability or sexual orientation;
(d)
Sexual content or links to sexual content;
(e)
Solicitations of commerce;
(f)
Content demonstrating participation in or encouraging any illegal
activity;
(g)
Content that may compromise the safety or security of the Town
or the public; or
(h)
Content that violates a legal ownership interest of any other
party.
(7)
Employees representing the Town via social media outlets must
conduct themselves at all times in a professional manner as a representative
of Town and in accordance with all applicable state, federal and local
laws, regulations and Town policies.
(8)
Employees found in violation of this policy will be subject
to disciplinary action, up to and including termination of employment.
(9)
All Town-sponsored/created social media sites shall be branded
with the newest version of the Town Seal in the area designated by
the Town Manager.
(10)
Usernames and passwords of all Town-sponsored/created social
media sites shall be shared with the Town IT Department within a week
of the creation of the site or within a week of updating an existing
site.
(11)
In the event of any declared emergency, only one Town department
(to be designated by the Town Manager) shall send out pertinent information
via social media while other Town departments may retweet or share
the information.
C.
Personal use of social media sites.
(1)
Any conduct, which under the law or Town policy is impermissible
if expressed in any other format (such as through a conversation,
a memo or an e-mail), is impermissible if expressed by an employee
through any personal use of social media as well. Further, any employee
who chooses to personally use social media needs to be aware of the
following:
(a)
The personal use of social media is not allowed while employees
are on working time (e.g., excluding break time, etc.), regardless
of the equipment used (e.g., either using personal or Town phones
or computers). Employees may further not use company equipment for
personal reasons in accordance with applicable policies.
(b)
Employees who use social media shall not post any proprietary
Town data, documents or photographs, or any information which would
violate any privacy laws applicable to the Town, regardless of whether
the posting is done during working or nonworking time.
(c)
Unless authorized, in writing, by a management representative
(such as when an employee's job is to send public messages on behalf
of the Town), employees do not have permission to speak on behalf
of the Town via social media.
(d)
While communicating through social media, if an employee posts
any content that has something to do with the work they perform for
the Town or subjects associated with the business of the Town, employees
must make clear that they are not speaking on behalf of the Town by
accompanying their posts with a disclaimer such as: "The postings
on this site are my own and do not necessarily represent the Town's
positions or opinions."
(e)
Employees should avoid sending or accepting "friend" requests
from supervisors which could result in violations of any applicable
Town policies, including, without limitation, policies pertaining
to conflicts of interest and discrimination/harassment.
(2)
When an employee's use of any social media violates the law
or Town policies (including policies pertaining to employee misconduct
or job performance), appropriate discipline up to and including termination
of employment will be imposed, regardless of when the information
was posted or sent and regardless of the tools or site used to post
or send such information.
(3)
Nothing in this policy (or any other Town policy) will be implemented
or should be interpreted in any manner so as to prohibit or inhibit
employees from engaging in any personal lawful activities through
social media, including exercising any rights they may have to engage
in protected concerted activity or political activities.
[Added 8-29-2012[1]]
B.
Overview
and statement of purpose. The Town of Tolland, Connecticut (the “Town
of Tolland” or the “issuer”) from time to time issues
tax-exempt bonds, notes or other obligations (“obligations”),
which are tax-advantaged obligations that receive preferential tax
treatment under federal tax law. In order for the interest on the
obligations to be and remain excluded from income of the holders of
the obligations (or for such obligations to continue to receive preferential
treatment) for federal income tax purposes, certain tax laws must
be complied with. The issuer makes certain representations and covenants
in the tax regulatory agreements, bond documents and certificates
executed in connection with the issuance of its obligations. These
policies and procedures, dated and effective as referenced above,
are intended to ensure that the Town of Tolland complies with the
federal tax requirements regarding:
C.
Policies.
(1)
Investment
and expenditure of proceeds. The internal controls and accounting
systems of the Town of Tolland will be capable of tracking the expenditure,
investment and reinvestment of proceeds of obligations issued by the
Town of Tolland, and such amounts shall be tracked individually and
be capable of designation in order that such amounts shall be attributable
to specific issuances of obligations. Appropriate coding systems shall
allow for the identification of facilities or property financed or
refinanced by obligations of the issuer. It is intended that the procedures
developed shall ensure that proceeds are expended for purposes authorized
under applicable bond authorization documents and in compliance with
tax regulatory agreements of the Town of Tolland, including, without
limitation, procedures to ensure that investments acquired with bond
proceeds are purchased at fair market value. All investments and investment
vehicles shall comply with federal and State of Connecticut laws.
(2)
Financed
facilities and property. The issuer shall monitor the uses of facilities
and property (which are financed or refinanced by obligations of the
Town of Tolland) by private persons or entities. Such uses include,
but may not be limited to, arrangements for the sale, disposition,
lease, management or other use of a portion of financed facilities
and property. Any such nongovernmental proposed uses are subject to
the prior review and approval of the Director of Finance and Records
of the issuer. Bond Counsel shall be consulted as necessary. If any
private use is identified, it shall be documented, and Bond Counsel
shall be consulted regarding the “change in use” rules
and regulations.
(3)
Noncompliance
and remedial action. All noncompliance or potential noncompliance
with federal or State of Connecticut law regarding the tax-advantaged
status of obligations of the Town of Tolland shall be addressed immediately
and, if appropriate, in consultation with Bond Counsel. Efforts shall
be undertaken to address and remedy noncompliance.
(4)
Post-issuance
modification of obligations. Prior to modification of the terms of
any outstanding obligations, including interest rate, maturity, etc.,
the Director of Finance and Records of the Town of Tolland shall consult
with Bond Counsel regarding the potential effect on the tax status
of such obligations.
(5)
Record
retention. All records related to obligations of the Town of Tolland,
including, but not limited to, expenditures, invoices, ledgers, bank
statements, resolutions, bond authorizations, leases, management contracts
and agreements, shall be maintained in compliance with state record
retention requirements. Physical copies of records or electronic versions
shall be maintained.
(6)
Review
of post-issuance tax compliance policies and procedures. These policies
and procedures shall be reviewed at least annually under the direction
of the Compliance Coordinator, and the date of these policies and
procedures shall be modified to indicate that such review has occurred.
(7)
Amendment
of post-issuance tax compliance policies and procedures. These policies
and procedures may be modified, expanded, abridged, or otherwise amended
by the Director of Finance and Records of the Town of Tolland in consultation
with Bond Counsel in order to:
(a)
Ensure efficiency of administration;
(b)
Establish and maintain appropriate assignments of responsibility;
(c)
Reflect changes in the Town of Tolland’s system of accounting,
financial controls, procurement practices, or other internal procedures
and practices;
(d)
Respond to changes in law or interpretation that may, from time to
time, be reported to the Town of Tolland by Bond Counsel, its Financial
Advisor or other sources; or
(e)
Otherwise ensure compliance with the procedures in the most efficient
and effective manner.
(8)
Retention
of professionals. The Town of Tolland shall engage such professionals
or consultants as necessary to comply with federal and State of Connecticut
law to ensure the preservation of the tax advantage status of the
obligations of the Town of Tolland. Such professionals may include,
without limitation, bond counsel, arbitrage rebate specialists, financial
advisors and auditors.
D.
Procedures.
(1)
Expenditure
and investment of proceeds.
(a)
For each issue of obligations, a record shall be kept of the items
and amounts paid for costs of issuance and whether or not such amounts
were paid with proceeds of the obligations. The issuer shall ensure
that no more than the limit (e.g., 2%) of the proceeds is used for
costs of issuance (for such obligations which have limits on the amount
of proceeds that may be used costs of issuance).
(b)
For each issue of obligations of the issuer, the Director of Finance
and Records shall evaluate and identify:
(c)
Based on the applicable spending exceptions and temporary periods,
the Director of Finance and Records shall set a calendar of dates
for reviewing expenditures by project and by issue of obligations
to ensure compliance with spending targets. Upon the identification
of a spending target not being met or the anticipation of a spending
target not being met, the Director of Finance and Records shall consult
Bond Counsel regarding options and corrective action.
(d)
Prior to the making of a “final allocation,” expenditure
information shall be tracked for each project by date, individual
invoice, purchase order, and payment check, etc. Such information
shall include expenditures that were reimbursed with proceeds of obligations.
(Except for “preliminary expenditures,” reimbursements
for expenditures for projects that were expended prior to the issue
date of the obligations must be limited to those paid subsequent to,
or not more than 60 days prior to, the adoption of a declaration of
official intent, which is generally included in the appropriation
and bond authorization resolution.) The Director of Finance and Records
shall oversee such tracking.
(e)
A final accounting of the allocation of proceeds of the obligations
to expenditures shall be made by the Director of Finance and Records
not later than 18 months after the later of the date the expenditure
was made or the date the project was placed in service, but, in any
event, not later than five years after the obligations were issued
or 60 days after the obligations are retired. A record shall be kept
of other moneys (e.g., grants or general fund) that were used to finance
such projects.
(f)
A record of the investment of proceeds shall be tracked by proceeds
of each issue of obligations (or if under an indenture also by type
of fund), including dates of deposits and withdrawals, the accounts
where the proceeds are maintained, and the interest rate and earnings
thereon. Such records shall be kept by the Treasurer of the Town of
Tolland/Assistant Finance Director.
(g)
The Director of Finance and Records shall keep a record of all other
costs and expenditures of each issue of obligations, such as credit
enhancement and capitalized interest.
(h)
A record of all payments of principal of and interest on the obligations
shall be kept by the Director of Finance and Records.
(i)
A record of the retirement or refunding of obligations and any reductions
or pay-downs on temporary notes shall be kept by the Director of Finance
and Records.
(2)
Financed
facilities and property.
(a)
No sale, lease, management contract, research contract, special legal
entitlement arrangement or other use arrangement shall be entered
into for any facility or property financed with obligations of the
Town of Tolland unless such arrangement is reviewed and approved by
the Director of Finance and Records. The Director of Finance and Records
shall consult with Bond Counsel to solicit advice concerning the arrangement
and its potential effect on the tax status of the obligations.
(b)
Procedures shall be established with the Procurement Department,
the Board of Education, or any other department that may negotiate
or enter into arrangements with nongovernmental/private parties [including
501(c)(3) entities] to ensure that the Director of Finance and Records
has the opportunity to review such arrangements prior to their execution.
No such arrangements shall be entered into without the prior approval
of the Director of Finance and Records.
(c)
On an annual basis, the Director of Finance and Records shall analyze
the private business use of financed facilities and property to determine
whether the limitation (generally 5%, unless related business use)
on private business use of proceeds has been exceeded.
(3)
Noncompliance
and remedial action.
(a)
Upon identification or determination of any noncompliance with, or
violation of, the tax laws, the Director of Finance and Records shall
review (with the assistance of other professionals as needed) such
evaluation to ensure it was properly conducted.
(b)
Upon determination that noncompliance has occurred, the Director
of Finance and Records shall consult with Bond Counsel regarding a
course of corrective action regarding the ability to remedy the noncompliance
under the Internal Revenue Code and Treasury Regulations or the need
to utilize the Voluntary Closing Agreement Program (VCAP).
(4)
Post-issuance
modification of obligations.
(a)
The Director of Finance and Records shall identify any potential
plan to modify the terms of the issuer’s outstanding obligations
and consult with Bond Counsel regarding the impact of such modifications
and whether such modifications trigger a reissuance.
(b)
The Director of Finance and Records shall monitor obligations of
the Town of Tolland and identify modifications, or potential modification,
including, but not limited to:
[1]
Change in annual yield. Generally, a change in the annual yield of
a tax-advantaged obligation by more than the greater of 1/4 of 1%
or 5% of the annual yield of the unmodified instrument will trigger
a reissuance.
[2]
Change in timing of payments. Depending on the circumstances, a reissuance
may occur if there is a change in the timing of the payments due under
the tax-exempt bond such as an extension of the final maturity or
a deferral of payments prior to maturity.
[3]
Substitution of a new obligor or the addition or deletion of a co-obligor.
If there is a change in payment expectations, the addition or deletion
of a co-obligor on a tax-advantaged obligation may cause a reissuance.
The substitution of a new obligor on tax-advantaged obligations is
not a significant modification if the new obligor is related to the
issuer and the collateral for the bonds includes the original collateral.
[4]
Change in security or credit enhancement. If there is a change in
payment expectations, the substitution of new collateral for existing
collateral of a tax-advantaged obligation may cause a reissuance.
Generally, however, the substitution of a similar commercially available
credit enhancement contract on a nonrecourse tax-advantaged obligation
will not cause a reissuance.
[5]
Change in priority of an obligation. If there is a change in payment
expectations, the subordination of a tax-advantaged obligation to
another obligation may cause a reissuance.
[6]
Change in payment expectations. Depending on the circumstances, a
change in payment expectations may cause a reissuance. A change in
payment expectations may occur if there is a substantial enhancement
or substantial impairment of an issuer’s capacity to meet its
payment obligations. An issuer’s payment capacity for a bond
issue includes all of its sources of payment on the bonds, including
collateral, guarantees, or other credit enhancement.
(5)
Record
retention.
(a)
Records shall be maintained in compliance with state record retention
requirements. Physical copies of records or electronic versions shall
be maintained.
(b)
The Compliance Coordinator shall ensure that systems are developed
for the maintenance and safekeeping of the records, including, but
not limited to:
[1]
Transcripts (closing binders) and closing documents, and any amendments
thereto, for each issue of obligations.
[2]
All accountings of proceeds of the obligations to expenditures, such
as invoices, requisitions, payments, canceled checks, ledgers, contracts
and correspondence.
[3]
Copies of all management contracts, research agreements, construction
contracts, purchase and sale agreements, leases or easements, other
arrangements involving “special legal entitlements” (such
as naming rights) or any other records pertaining to the facilities
and property financed by obligations of the issuer.
[4]
All accountings of investments of proceeds of the obligations, such
as bank statements, general ledgers, investment contracts and escrow
accounts. Copies of swaps and guaranteed investment contracts and
documentation related thereto.
[5]
All correspondence with the Internal Revenue Service.
[6]
Rebate computations and filings with the Internal Revenue Service.
(6)
Review
and amendment of post-issuance tax compliance policies and procedures.
(a)
At least annually, and at the time of issuance of each issue of obligations,
the Compliance Coordinator shall conduct or cause to be conducted
a review these post-issuance tax compliance policies and procedures
to ensure that they are accurate and comprehensive.
(b)
Each time the post-issuance tax compliance policies and procedures
are reviewed or amended, such review date or amendment date and revision
number shall be noted on the post-issuance tax compliance policies
and procedures. Amendments to the post-issuance tax compliance policies
and procedures shall be in consultation with Bond Counsel.
(c)
Upon completion of review or amendment of the post-issuance tax compliance
policies and procedures, the Compliance Coordinator shall send a copy
to Bond Counsel and affected officers or employees of the Town of
Tolland.
(7)
Retention
of professionals.
(a)
If the Town of Tolland determines that any of its outstanding obligations
are not exempt from rebate, the Town of Tolland will engage an arbitrage
rebate analyst as its arbitrage rebate computation agent.
(b)
The Compliance Coordinator shall ensure that the arbitrage rebate
analyst timely prepares returns for the payment of arbitrage rebate
(IRS Form 8038-T) and that such payments are made in accordance with
the tax laws.
(8)
General
matters:
(a)
For each issue of obligations, Bond Counsel shall prepare and file
in a timely manner on behalf of the Issuer IRS Form 8038-G (or other
applicable form). A copy of such filed 8038-G shall be placed in the
transcript of proceedings for each issue.
(b)
The Compliance Coordinator shall place a transcript of proceedings
for each issue of obligations in the office of the Director of Finance
and Records.
(c)
The Director of Finance and Records shall perform an annual review
of the Tax Regulatory Agreement to ensure compliance therewith.
[1]
Editor's Note: The post-issuance tax compliance policies and
procedures added and last revised (Revision No. 1) on this date were
last reviewed on 8-26-2013.
[Adopted by the Town Council 6-28-2016]
A.
Purpose. The sole purpose of the Town of Tolland website is to provide
information of a factual nature about the Town, including various
resident and business resources available in the Town of Tolland,
or as may be available from other governmental agencies.
B.
Goals. Goals of the Town of Tolland website are:
(1)
To encourage increased citizen participation in Town government
by making public information more readily available;
(2)
To provide electronic access to Town information through a logical
single point of entry at http://www.tolland.org;
(3)
To keep the public informed of community events, municipal meetings,
and Town programs;
(4)
To encourage both commerce and tourism.
C.
BUSINESS DIRECTORY
LEGAL NOTICES
LINKS
ORGANIZATIONS
WEBSITE ADMINISTRATOR
Definitions. As used in this section, the following terms shall have
the meanings indicated:
Businesses and/or organizations located within the Town of
Tolland may be listed in the business directory in alphabetical order.
Contact details may include business/organization name, address, phone
number, website address/link, and a brief write-up about the business.
The Town of Tolland retains the right to reject any submissions that
in its sole opinion are considered to be inappropriate.
Legal notices may be provided on this site as a courtesy.
The user should not assume the list is complete or that all legal
notices will eventually appear on this site.
The Town of Tolland may provide links to Internet sites maintained
by third parties, over which the Town of Tolland has no control. The
Town of Tolland does not endorse the content, operators, products
or services of such sites, and is not responsible or liable for the
services or other materials on or available from such sites. The Town
of Tolland shall not be liable, directly or indirectly, for any damage
or loss caused or alleged to be caused by or in connection with the
use of or reliance on any such content, or products or services available
on or through such sites.
For the purposes of this policy, an organization is a corporation
which is registered with the Connecticut Secretary of State Commercial
Recording Division, or which has a federal tax employer identification
number.
The Tolland Town Manager shall appoint a Website Administrator,
who is responsible for the appearance, behavior, content, and technical
aspects of the website. All information prepared for posting on the
Town website shall be routed through the Website Administrator or
other designated Town employee. The Tolland Town Council establishes
policy governing the Town of Tolland website. The Website Administrator
is responsible for carrying out Town web policies day to day, but
is subject to the authority of the Town Council. These policies may
include defining the look and feel of the website or deciding who
may post information on the site. The name and e-mail address of the
Website Administrator shall be visible on the Town website.
D.
Publication criteria.
(1)
The following criteria will be used to determine if submitted
content is appropriate for the website. The Town of Tolland retains
the right to reject any submissions that in its sole opinion are considered
to be inappropriate.
(a)
Business directory. The Town of Tolland website may provide
contact details and links to websites for businesses physically located
within the Town of Tolland.
(2)
If you meet the above criteria and would like a publication
on the website, please contact the Town Manager's office.
E.
Excluded content. Except as specified elsewhere in this policy, the
Town's website will not publish content including:
(1)
Opinions or endorsements regarding candidates for office, political
issues, or municipal, county, state, or federal initiatives.
(2)
Promotion or advertisement of businesses or special interest
groups. Visit www.ourtolland.org for this type of promotion or advertisement.
(3)
Campaign websites for incumbent and challenging candidates for
local, state, or federal office. Further, if an existing website link
of a seated candidate is found to be of a campaigning/self-promotional
nature, it will be removed from the Town of Tolland website.
(4)
Political organizations or other organizations advocating a
candidate; a position on a local, state, or federal issue; or pending
legislation.
(5)
Corporate or other for profit organizations unless they fit
any of the criteria stated above.
(6)
Individual or personal home pages.
(7)
Any submission considered by the Website Administrator to be
inappropriate or out of line with the purpose and goals of the website
or the criteria herein.
F.
Privacy. The only information the Town of Tolland will obtain about
you when you visit this site is the information you provide to it.
If you choose to provide the Town with personal information (as in
an e-mail to Town staff, or by filling out a form with your personal
information and submitting it to the Town through this website) the
Town will use that information to respond to your message and to help
them get you the information you have requested. The Town of Tolland
treats e-mails the same way it treats letters sent to the Town offices.
The Town is required to maintain many documents for historical purposes,
but the Town does not collect personal information for any purpose
other than to respond to you. However, information the Town receives
may be considered public information which is subject to disclosure
under Connecticut law. Except for information disclosure required
by Connecticut law, the Town of Tolland only shares the information
you give the Town with another government agency, if your inquiry
relates to that agency. Moreover, the Town does not create individual
profiles with the information you provide, or provide such information
to any private organizations. The Town of Tolland does not collect
information for commercial marketing.
G.
Disclaimer.
(1)
The Town of Tolland provides this site as a public service.
The Town of Tolland makes no claims or guarantees about the accuracy
or currency of the content of this website and expressly disclaims
liability for errors or omissions in its content. No warranties of
any kind, express or implied, including but not limited to warranties
of noninfringement of third party rights, title, merchantability,
fitness for a particular purpose, or freedom from computer virus,
are given with respect to this website or its links to other websites.
All information and data on this website are subject to change without
notice. Neither the Town of Tolland, nor its affiliates, officers,
employees, agents, boards, commissions, committees, nor elected officials
shall be liable for any loss or injury caused in whole or in part
by use of this website or as a result of reliance upon the information
contained herein or linked hereto. You, the user, understand and agree
that any material downloaded or otherwise obtained through the use
of this website is acquired at your own risk and discretion and that
you will be solely responsible for any damages to your computer system
or loss of data that results from the download of such material.
(2)
Unauthorized attempts to modify any information or images stored
on this site or to utilize this site for other than its intended purposes
are prohibited.
(3)
Reference in this website to any specific commercial products,
processes, services, or the use of any trade, firm, or corporation
name is solely for the information and convenience of the public,
and does not constitute an endorsement or recommendation by the Town
of Tolland. This site is the property of the Town of Tolland. No photos
or other website content may be used without the express written consent
of the Town of Tolland.
[Adopted by the Town Council 11-12-2013; adopted by the Board of Education 11-13-2013; amended 7-13-2021]
A.
The Town and the Board of Education shall maintain an established Utility Internal Service Fund (UISF) for the purpose of paying for all fees associated with (1) utilities, (2) ESCO Project Debt Service, (3) associated consultant fees, (4) future system improvements and (5) repairs. The utilities include but are not limited to propane, electricity, heating fuel, water and sewer. This fund is separate from the General Fund, and it shall be audited annually as any other Town funds by the Town's auditors. Revenue to this fund shall include contributions from the Board of Education and Town, investment earnings, utility rebates and any other miscellaneous funds that relate to this fund. Expenditures from the UISF will include charges from the various utility companies, payments for debt service on any approved Energy Improvement project, consultant fees, system management fees and any other associated fees incurred on behalf of the Town and Board of Education respectively shall be paid from this Fund. Any transfers from the UISF must comply with the goals as outlined in Subsection E of this policy.
B.
The Town and Board of Education shall retain an energy consultant
and/or assign staff to prepare budget estimates and determine utility
savings. The consultant and/or staff shall review all ESCO energy
contracts and verify the baseline budget and prepare a recommended
budget including any potential changes for price escalation and other
impacts in accordance with the energy contract measurement requirements.
Based on that review, no later than October 31, the consultant and/or
staff shall make a preliminary recommendation to the Town Manager
and the Superintendent of Schools as to how much should be included
in the budget estimate for the upcoming fiscal year for the Town and
Board of Education separately. This information shall be provided
by the Finance Director to the Town Manager and Superintendent of
Schools. This recommended amount is subject to change prior to the
final adoption of the annual budget appropriation if trend information
is reflecting substantially different information from the original
estimate provided. Any changes to the recommended amount will be provided
by the Finance Director, energy consultant and/or assigned staff.
C.
Except as provided herein and below, the Board of Education and Town
shall include in its itemized budget estimate the amount recommended
by the consultant/staff and as provided by the Finance Director to
the Town Manager and the Superintendent of Schools.
D.
After the Annual Budget Referendum is approved for the appropriation to the Town and the Board of Education for a given fiscal year, the Town and Board of Education shall transfer to the UISF an amount equal to its itemized budget estimate for utility costs for the year. At the end of each fiscal year, there shall be an accounting of the UISF by the Town's Finance Director. If the amount so transferred was more than the amount necessary to cover the Town's and Board of Education's utility costs, debt service and other associated costs for the year, the remaining amount shall remain in the UISF to help comply with the goals of Subsection E below. If the amount so transferred was less than the amount necessary to cover the Town's and the Board of Education's utility costs for the year, the Town Council and Board of Education shall make appropriate transfers, if any, to assure that all Town and Board of Education utility costs and ESCO Project Debt Service for the year are paid from the UISF.
E.
The balance of the UISF shall be maintained for liability reserves
at a level which will adequately fund the Town and Board of Education's
potential exposure to excessive seasonal shifts in utility costs and
to help pay for future system improvements and repairs. The goal of
this reserve is to accumulate at a minimum an amount that is based
on 10% of the previous year's annual costs utility expenditures in
each area as determined by historical expenditure data. The balance
in this reserve may fluctuate by the actual annual experience of the
UISF or by direct appropriation approved by the Town Council and Board
of Education. This reserve shall be reviewed by the Town Finance Director
and Board of Education Business Manager and recommendations for funding
levels will be made by them to the Town Council and Board of Education
Manager and Superintendent of Schools as part of the utility budget
estimate for the next fiscal year. There shall be a quarterly review
of the actual expenditures by the Town Finance Director, the Board
of Education Business Manager, the energy consultant and/or assigned
staff.
F.
This agreement will be reviewed in one year and recommended changes,
if any, will be presented to the Town Council at that time.
[Adopted by the Town Council 6-9-2020]
No flag other than the flags of the United States of America
or State of Connecticut may be flown on any properties owned by the
Town of Tolland, with the following exceptions:
A.
For any
property owned by the Town of Tolland as a veterans' memorial, the
following flags may be flown at the discretion of the Town of Tolland
Veterans' Recognition Commission:
B.
For any
property owned by the Town of Tolland as a memorial park to the members
of the Town of Tolland Department of Public Safety, the official department
flag or respective service memorial/remembrance flag.
C.
For any
property serving as an office, station or substation of the Town of
Tolland Department of Public Safety, the official departmental flag.
D.
The official
flag of the Town of Tolland, upon adoption of such flag.
[Adopted by the Town Council 6-22-2021]
Proclamations and citations are unique salutations for laudatory
deeds or celebration of distinctive occurrences that deserve special
recognition by Town residents. They are a celebration of the special
milestones achieved or service done by the residents of the Town of
Tolland.
A.
PROCLAMATION
(1)
(2)
(3)
CITATION
(1)
(2)
Definitions.
As used in this section, the following terms shall have the meanings
indicated:
A proclamation is a formal declaration issued by the Town Council
to recognize extraordinary action, achievement, commitment, or dedication
of a Town resident, organization, or community group in service to
the Town of Tolland.
Proclamations are approved and issued solely at the discretion
of the Town Council.
If requesting a Town Proclamation recognizing an issued Presidential
Proclamation honoring a specific group or event, include reference
or link to the specific Presidential Proclamation.
A citation is a letter of recognition issued by the Town Council
Chairperson to recognize exemplary or commendable action, achievement,
commitment or dedication of a Town resident, organization, or community
group in service to the Town of Tolland.
Citations are issued solely at the discretion of the Town Council
Chairperson. Citations may be issued directly by the Town Council
Chairperson or by the Town Manager at the Town Council Chairperson’s
direction, with or without a formal request, and do not need to be
presented to or approved by the Town Council.
B.
Requirements.
(1)
Proclamations.
(a)
Requests for proclamations must be submitted to the Town Manager’s
office via the online form available on the Town website not less
than three months prior to the desired issuance date to ensure sufficient
time to act upon the request, and must contain the following information:
[1]
Name, address, phone number and email or other contact information
of person requesting the Proclamation;
[2]
Name of person, organization, or event to be recognized;
[3]
The type of action or achievement to be recognized;
[4]
The date the Proclamation is needed;
[5]
All pertinent information regarding the action or achievement to
be recognized that is needed to enable the Town Council to appropriately
draft the requested Proclamation.
(b)
Failure to file within the required timeframe or provide any requested
information may result in the delay or rejection of the Proclamation
request.
(2)
Citations.
Requests for Citations should be submitted to the Town Manager’s
office via the online form available on the Town website in a timely
manner, preferably not less than 30 days prior to the desired issuance
date, to ensure sufficient time to act upon the request, and must
contain the following information:
(a)
Name, address, phone number and email or other contact information
of person requesting the Citation.
(b)
Name of person, organization, or event to be recognized.
(c)
The type of action or achievement to be recognized.
(d)
The date the Citation is needed.
(e)
All pertinent information regarding the action or achievement to
be recognized that is needed to appropriately draft the requested
Citation.
C.
Proclamation
review process. Consideration of Proclamation requests are completely
discretionary. To assist in setting agendas for future Town Council
meetings, the review process will be conducted by the Town Council
Chairperson. As part of the process, the Chair will make recommendations
to the Town Council regarding action on the Proclamation request.
The Chair will work with the Town Manager’s Office on drafting
the language of a Proclamation prior to placing it on the agenda for
consideration by the Town Council.
D.
Standing
Proclamation recognition The following Proclamations may be presented
to the Town Council at the next appropriate meeting without requiring
screening:
(1)
Resident’s
100th birthday;
(2)
Retirement
of a Town of Tolland employee;
(3)
Fair
Housing recognition;
(4)
Honorable
civic service organization promotion or recognition (i.e.: attainment
of Eagle Scout, Gold Award or other notable achievements within a
civic service organization); or
(5)
A
previously issued Town Proclamation recognizing a specific group or
event.
E.
Approval
of Proclamations.
(1)
Proclamations
are to be passed by majority vote. Issuance of a prior Proclamation
does not create precedence requiring approval of subsequent similar
requests. If there is a nonunanimous vote to approve wherein the Town
Council Chair dissents, the next ranking member of the Town Council
is authorized to sign the Proclamation under their title.
(2)
Where
the Town Council issues a proclamation in accordance with this policy,
such proclamation does not constitute a personal or civic endorsement
by the Town.
(3)
Once
a proclamation is approved by the Town Council, the Town Manager’s
Office will coordinate with the requestor of the proclamation a date
at which a ceremonial read of the proclamation can be performed, preferably
to take place at a future meeting of the Town Council.
