The fiscal year of the Town shall begin on the first day of
July and end on the 30th day of June.
A.
Proposed Budgets. On or before January 15 in each year, each officer
and the head of each office, board or commission of the Town that
is supported wholly or in part from Town funds, except the Regional
Board of Education, shall file with the Board of Selectmen a proposed
budget for that office, board or commission, inclusive of capital
items, for the next fiscal year. Such proposed budgets shall include
the following information:
1.
A statement of the actual expenditures and revenues for the prior
fiscal year.
2.
A detailed estimate of the total expenditures and revenues anticipated
for the current fiscal year.
3.
A detailed estimate of the expenditures and revenues for the next
fiscal year, together with the reasons therefor.
4.
A statement setting forth the principal services, activities and
work (a) accomplished during the current fiscal year as compared to
the prior fiscal year and (b) planned for accomplishment during the
next fiscal year.
5.
A statement of goals and objectives for the next fiscal year and
a reasonable timetable for their accomplishment.
6.
A budget statement describing the significant features of the proposed
budget for the next fiscal year highlighting major changes from current
expenditures and revenues, together with the reasons for such changes.
7.
A statement describing any proposed capital projects to be undertaken
in the next fiscal year and the estimated costs for such projects.
B.
Duties of the Board of Selectmen.
1.
Proposed Budget. The Board of Selectmen shall review and approve
individually, or modify as it deems appropriate, proposed budgets
submitted by Town supported offices, boards and commissions. The Board
of Finance may participate in these discussions without voting privileges.
Upon completion of their review and approval of the entire budget,
the Board of Selectmen shall present their recommended operating proposed
budget for the next fiscal year, including the Pay Plan and the capital
budget (for capital items not paid through bonds or other borrowing)
to the Board of Finance no later than March 15.
2.
Five Year Capital Plan. The Board of Selectmen shall submit to the
Board of Finance with its Proposed Annual Budget, for the Board of
Finance's review, consideration and comment, a five year capital plan
setting forth proposed municipal capital improvement projects for
the next five (5) fiscal years, including, but not limited to, such
items in the approved Plan of Development and Conservation as the
Board proposes to undertake within those five (5) years, together
with an estimate of the costs of such projects and means of funding
such projects.
3.
Annual Tax Rate. In the event (a) the Town Budget has not been approved
by August 1 as provided in this Charter or (b) the Board of Finance
fails to set the tax rate as provided in Section 702(C)(6) of this
Charter, then the Board of Selectmen shall set the tax rate pursuant
to Connecticut General Statutes Section 12-123.
C.
Duties of the Board of Finance.
1.
The Board of Finance shall review the Proposed Annual Budget and
Five Year Capital Plan submitted by the Board of Selectmen. If not
received by March 15 in accordance with 702(B)(1) above, it shall
proceed to prepare the budget using figures from the last approved
budget.
a.
As part of their review the Board of Finance may review any item(s)
with the Selectmen and/or the officer, board or commission who originally
prepared and submitted such item(s).
b.
The Board of Finance may increase or decrease any line item in the
proposed Annual Budget and may add or delete line items.
c.
If the Board of Finance proposes to materially reduce specific items
in the proposed Annual Budget, it shall give the affected offices,
boards or commissions the opportunity to meet with the Board of Finance
to review the reductions.
d.
As part of the Annual Budget to be approved in the year of election
of Town officers pursuant to Section 301, the Board of Finance shall
set the proposed salaries for the First Selectman and the rest of
the Board of Selectmen for the forthcoming two-year term in office,
which shall not be reduced for such term, subject to the provisions
of this Charter.
2.
Thereafter, the Board of Finance shall prepare a proposed Annual
Budget which shall include itemized statements of:
a.
All actual appropriations and expenditures for the prior fiscal year;
b.
All actual appropriations, expenditures to date and estimated expenditures
for the current fiscal year;
c.
Proposed expenditures for the next fiscal year, which shall include,
but are not limited to the following (i) funds for contingency, which
shall not exceed one percent (1%) of the estimated expenditures for
the current fiscal year, (ii) Woodbury's share of the Regional School
District 14 budget, (iii) funds for preparing and distributing notices
of Town Meetings and (iv) capital expenditures to the extent not covered
through bonds or other borrowings; and
d.
Revenues for the prior fiscal year, Revenues to date and estimated
Revenues for the current fiscal year, estimated revenues for the next
fiscal year and an estimate of the Operational Surplus available for
use in the next fiscal year for the operating budget or for capital
projects or for Unassigned Fund Balance.
3.
At least three (3) weeks prior to the Annual Budget Meeting the Board
of Finance shall hold a public hearing on the proposed Annual Budget
at which any elector or taxpayer shall have the opportunity to be
heard regarding the appropriations proposed for the next year.
4.
After such public hearing the Board of Finance shall make such changes
in the proposed Annual Budget as it shall deem appropriate and shall
prepare a final proposed annual budget for submission to the Annual
Budget Meeting.
5.
Copies of the final proposed Annual Budget to be presented to the
Annual Budget Meeting shall be available in the Town Clerk's Office
not later than one (1) week prior to said Meeting.
6.
Within ten (10) days following approval of the Annual Budget, the
Board of Finance shall meet and establish the tax rate on the taxable
property of the Town for the next fiscal year taking into consideration
historical collection rates, efforts to collect delinquent taxes,
if any, and the appropriate level of undesignated surplus except as
provided in Section 12-123 of the General Statutes and this Charter.
D.
Annual Budget Meeting.
1.
The proposed Annual Budget shall be presented by the Board of Finance
to the Annual Budget Meeting.
2.
The Annual Budget Meeting shall have the power, by majority vote
of those present, eligible to vote and voting, to decrease or delete
any appropriation in the Proposed Budget in full or in part by line
item.
3.
The Annual Budget Meeting shall have the power, by a two-thirds (2/3)
vote of those present, eligible to vote and voting, to increase, by
line item, any appropriation recommended by the Board of Finance and/or
make an appropriation for any public purpose for which no appropriation
was recommended in the budget by said Board.
4.
In the event that, at the time of the Annual Budget Meeting the Region
14 budget has not been approved, the Annual Budget Meeting shall have
the power to act upon the Annual Budget with the exception of the
portion of the budget attributable to the Town's share of the Region
14 budget (the "Annual Municipal Budget"). The amount of the Town's
share of the Region 14 budget shall, when it is determined, be added
to the Annual Municipal Budget to establish the Annual Budget.
5.
The Annual Budget Meeting shall be adjourned for not less than seven
(7) days or more than ten (10) days, at which time the Annual Budget,
as revised at the Annual Budget Meeting shall be submitted to referendum
by voting machine for approval. Appropriate notice shall be given
of the place, date and time of the adjourned Meeting.
6.
If the budget is defeated at referendum, the Board of Finance shall
meet not more than five (5) business days from the date of the initial
referendum to vote on a revised budget proposal. The Board of Finance
shall entertain input from the public and Board of Selectmen at that
meeting. The revised budget proposal shall be submitted directly to
the electors at a referendum to be held fourteen (14) days from the
date of the initial referendum, or any subsequent referendum. The
powers conferred upon the Annual Budget Meeting by Special Act 259
approved June 22, 1961 shall be limited to the Annual Budget Meeting
held prior to the vote on the initial budget proposal but shall not
otherwise be exercised prior to any subsequent budget referenda. Notwithstanding
anything to the contrary contained herein this Section 702(D)(6),
in the event of any special Town Meeting pertaining to any budget
matter, the powers of the Special Act 259, approved June 22, 1961
shall apply.
7.
The process set forth in 702(D)(6) above shall be repeated until
a municipal Budget is approved.
A.
Transfers that do not Require Town Meeting Action.
1.
Transfers within Departmental Appropriations. In the event that funds
are needed for any particular purpose in excess of the amount budgeted
for such purpose and funds are available within the appropriation
for such office, board or commission, such office, board or commission
may, with the prior approval of the First Selectman, transfer funds
within the appropriation for such office, board or commission. Such
transfers shall not, during the fiscal year, exceed an aggregate of
five thousand dollars ($5,000.00) for any office, board or commission
unless a request to do so has been approved by the Board of Finance.
2.
Transfers By the Board of Finance. In the event that funds are needed
by any department, office, board or commission in excess of the amount
appropriated in the Annual Budget for such department, office, board
or commission, or for a purpose for which there is no appropriation
in the Annual Budget, such department, office, board or commission
shall submit a request for an additional appropriation to the Board
of Selectmen. The Board of Selectmen shall review the request and
transmit it to the Board of Finance with its recommendation. The Board
of Finance shall meet and review the request and the Board of Selectmen's
recommendation and shall make its decision pursuant to Section 7-348
of the General Statutes. If the Board of Finance approves of such
request, it may fund the appropriation by transferring funds from
any unexpended appropriation or from the contingency appropriation
to the appropriation for such department, office, board or commission,
provided no such transfers to any such department, office, board or
commission shall in the aggregate during the fiscal year exceed the
higher of $20,000 or 5% of the total approved department budget for
the current fiscal year unless the transfer has been approved at Town
Meeting.
B.
Transfers and Appropriations Requiring Town Meeting Action.
1.
If the Board of Finance receives a request for additional funds as
provided in Section 703(A)(2) of this Charter, the Board shall submit
the request, and its recommendations concerning the request, to a
Town Meeting for action in the following circumstances:
2.
The Town Meeting may:
a.
Vote to approve or disapprove a transfer in an amount which exceeds
the transfer limit set forth in Section 703(A) of this Chapter; or
b.
Vote to make the additional appropriation recommended by the Board
of Finance; or
c.
Vote to make an additional appropriation as recommended by the Board
of Finance but in a lesser amount; or
d.
By two-thirds (2/3) vote, make an additional appropriation exceeding
the amount recommended by the Board of Finance or for a public purpose
not recommended by the Board of Finance; or
e.
Refuse to make any transfer or additional appropriations.
C.
Emergency Appropriations. Notwithstanding the Town Meeting requirements
of Section 703(B) of this Charter, if the First Selectman requests
an appropriation that is required to address a public emergency which
threatens public health and safety, public property or the lives,
health or property of residents, and if the circumstances are such
that the delay in convening a Town Meeting would further imperil the
public health and safety, public property or the lives, health or
property of residents, the Board of Finance may make such appropriation
as it may deem necessary.
D.
Source of Funds for Additional Appropriations. Funds for any additional
appropriations made by the Town Meeting or any emergency appropriations
made by the Board of Finance shall be drawn as directed by the Board
of Finance from any available undesignated surplus, the contingency
appropriation, funds borrowed in anticipation of receipts of the next
tax levied or funds received or to be received from State, Federal
or other sources.
A.
No purchase shall be made by an office, board or commission except
as authorized by the Fiscal Officer, or his designee, as directed
by the First Selectman.
B.
No voucher, claim or charge against the Town shall be paid until
the same has been reviewed and approved for correctness and validity
against available appropriations by the Fiscal Officer, or his designee,
as directed by the First Selectman. Checks shall be drawn by the First
Selectman for the payment of approved vouchers, claims and charges
and shall be valid only when countersigned by the Treasurer. Those
officers empowered by this Charter to act for the First Selectman
and Treasurer respectively shall perform the duty specified by this
Subsection in the absence or disability of either the First Selectman
or the Treasurer or both.
C.
Any portion of an annual appropriation remaining unexpended and unencumbered
at the close of the budget year shall lapse, except appropriations
for the planning, construction, renovation or acquisition of any specific
capital improvement, including land acquisition, or the acquisition
of any specific item of equipment. Appropriations for such capital
improvements and items of equipment, from whatever source derived,
shall lapse upon completion of the capital improvement project, upon
the purchase of the equipment for which the appropriation was made
or upon abandonment of such capital improvement project or equipment
purchase. A capital improvement project shall be deemed to have been
abandoned if it has not been commenced or acquired within five (5)
fiscal years after the appropriation for such improvement was made.
An equipment purchase shall be deemed to have been abandoned if the
equipment has not been acquired within three (3) fiscal years after
the appropriation for such equipment was made.
D.
Any payment made in violation of the provisions of this Charter shall
be deemed to be illegal and each officer, board, commission or employee
authorizing or making such payment or taking part therein and each
person receiving such payment or any part thereof shall be jointly
and severally liable to the Town for the full amount so paid or received.
No officer, board, commission or employee of the Town shall, alone
or with others, incur any obligation or authorize or make any expenditure
in violation of the provisions of this Charter except as required
to address a public emergency which threatens public health and safety,
public property or the lives, health or property of residents. Any
violation of this Subsection may be grounds for disciplinary, civil,
judicial, or administrative action against the officer, board, commission
or employee.
All those funds established under Section 402(J)(1) of this
Charter and any other non-budgeted funds shall be under the oversight
of the Board of Finance; which may establish policies and procedures
for their use. All expenditures are subject to Section 704 of this
Charter.
A.
Upon the recommendation of the Board of Finance and approval of the
Town Meeting, the Town shall have the power to incur indebtedness
by issuing bonds or notes as provided by the General Statutes, subject
to the limitations thereof and the provisions of this Charter.
B.
All notes or bonds issued by the Town shall be executed and delivered
by the First Selectman and the Treasurer or such other officer as
may be designated by the vote authorizing their issuance.
C.
When authorizing the issuance of bonds or notes, the Town Meeting
shall establish the maximum principal amount; the establishment of
the specific terms and conditions of the bonds or notes to be issued
pursuant to such authorization shall be delegated by the Town Meeting
to such officer(s), board or commission as the Town Meeting may designate.
D.
Borrowing in amounts exceeding one hundred thousand dollars ($100,000.00)
or for a term exceeding one (1) year shall be on the basis of written
bids.
A.
All officers, boards and commissions, whether elected or appointed,
shall file a written report of their meetings, activities and actions
for the prior fiscal year with the Board of Finance and Board of Selectmen
not later than August 1st. This report shall include the total number
of the board, commission, or agency's meetings and a record of attendance
of each board, commission and agency's regular members and alternate
members. The record shall specify the percent of all meetings at which
each member and alternate member has been present.
B.
Prior to the regular Town Meeting to be held in November of each
year, the Board of Finance shall prepare and have published an Annual
Report which shall contain such reports and information as may be
required by this Charter and the General Statutes and such reports
and information as may be deemed appropriate by the Board of Finance.
Consideration of the Annual Report shall be placed on the agenda of
the regular Town Meeting to be held in November.
The Board of Finance shall appoint an independent certified
public accountant or a firm of independent certified public accountants
to conduct an annual audit of the accounts of the Town, and shall
file said accountant's name with the Secretary of the Office of Policy
and Management. The audit shall be conducted in accordance with the
General Statutes. The Board of Finance will solicit proposals for
these auditing services at least every three years.
