The Mayor shall require each department, office, or agency of
the Town supported wholly or in part by Town funds, or for which a
specific Town appropriation is made, including the Board of Education,
to set forth, in narrative or such other form as the Mayor may prescribe,
program(s) showing services, activities, and work accomplished during
the current fiscal year and to be accomplished during the ensuing
fiscal year. The fiscal year of the Town shall commence on the first
day of July and end on the last day of June.
The Mayor shall compile preliminary estimates for the annual
budget. The head of each department, office or agency of the Town
as described in Section 1 of this chapter, including the Board of
Education, shall, by the first Wednesday in February, file with the
Mayor on forms prescribed and provided by the Mayor's office
a detailed estimate of the expenditures to be made by his department,
office, or agency, including identifiable expenses incurred by the
Town for any District or authority in the Town, and the revenue other
than tax revenues, including reimbursements from any district or authority
in the Town for which identifiable expenses are incurred by the Town,
to be collected in the ensuing fiscal year and such other information
as may be required by the Mayor.
Not later than the first Wednesday in March, the Mayor shall
present to the Board of Selectmen and a budget consisting of:
A. A budget message outlining the financial policy of the Town government
and describing the important features of the budget plan indicating
any major changes from the current year in financial policies, expenditures,
and revenues together with the reasons for such changes, and containing
a clear general summary of its contents.
B. Estimates of revenue, presenting in parallel columns the itemized
receipts collected in the last fiscal year, the receipts collected
during the current fiscal year prior to the time of preparing the
estimates, total receipts estimated to be collected during the current
fiscal year, estimates of the receipts, other than from the property
tax, to be collected in the ensuing year, and an estimate of available
surplus.
C. Itemized estimates of expenditures, presenting in parallel columns
the actual expenditures for each department, office, agency or activity
for the last completed fiscal year and for the current fiscal year
prior to the time of preparing the estimates, total expenditures as
estimated for the current fiscal year, and the Mayor's recommendations
of the amounts to be appropriated for the ensuing fiscal year for
all items, and such other information as may be required by the Board
of Finance. The Mayor shall present reasons for his recommendations.
The Board of Education shall have the same duties and follow the same
form and procedure with respect to the budget of the Board of Education
as required of the Mayor in Section 2 of this chapter for other departmental
estimates. As part of the budget, the Mayor shall present a program,
previously considered and acted upon by the Town Planning Commission
in accordance with the General Statutes, as amended, concerning municipal
improvements, of proposed capital projects for the ensuing fiscal
year and for the five fiscal years thereafter. Estimates of the costs
of such projects shall be submitted by each department, office, or
agency annually in the form and manner prescribed by the Mayor. The
Mayor shall recommend to the Board of Selectmen and the Board of Finance
those projects to be undertaken during the ensuing fiscal year and
the method of financing the same.
Not later than the third Wednesday in March, the Board of Selectmen
shall present their recommendations on the Mayor's budget to
the Board of Finance.
The Board of Finance shall hold one or more public hearings
not later than 20 days before the date of the annual budget meeting
of the Town at which any elector or taxpayer may have an opportunity
to be heard regarding appropriations for the ensuing fiscal year.
Sufficient copies of the estimates from the Board of Education and
the Board of Selectmen shall be made available for general distribution
in the offices of the Town Clerk and Mayor at least five days prior
to the public hearing. Following the receipt of the estimates from
the Mayor, Board of Selectmen, and the Board of Education and the
holding of the final such public hearing(s), the Board of Finance
shall prepare a budget and shall recommend the same to the Annual
Town Meeting. Sufficient copies of said annual budget shall be made
available for general distribution in the offices of the Town Clerk
and Mayor, and, at least five days prior to said Annual Town Meeting,
the Board of Finance shall cause to be published in a newspaper having
a circulation in the Town a summary of the proposed budget showing
anticipated revenues by major sources and proposed expenditures by
functions or departments in the same columnar form as prescribed for
budget estimates in Section 3 of this chapter, and shall also show
the amount to be raised by taxation. The budget shall become effective
when approved by the Annual Town Meeting as provided in this chapter
and an official copy shall be filed with the Town Clerk. Within 10
days after the Annual Town Meeting, the Board of Finance shall fix
the tax rate in mils, which shall be levied on taxable property in
the Town for the ensuing fiscal year. The resolution adopting the
budget may provide for appropriations by department or function, and
such appropriations need not be in greater detail than to indicate
the total appropriation for each department or function. The budget
for the Board of Education and the General Government shall be approved
separately. Should the Board of Finance fail to recommend and/or should
the Annual Town Meeting fail to approve either portion of the budget
at the Annual Town Meeting as specified herein, expenditures for that
portion of the budget shall be made in accordance with the General
Statutes, as amended. Should the Board of Finance fail to fix the
tax rate within the time required, the tax rate shall be fixed by
the Mayor. For the purposes of Chapters 108 and 111 of the General
Statutes, as amended, the Board of Finance shall be deemed to be the
budget-making authority and the legislative body of the Town and shall
have all powers and duties contained in Chapter 108 for the creation
of a "Reserve Fund for Capital and Non-Recurring Expenditures," and
shall have the power to select the independent public accountant as
provided in Chapter 111.
The Annual Town Meeting for the consideration of the budget
and the transaction of other business shall be held on a date set
by ordinance and at such hour and at such place as the Board of Finance
may determine. The annual budget may be petitioned to a referendum
in the manner provided in the General Statutes, as amended.
Special appropriations, the amount of which shall not exceed
$10,000, may be made upon the recommendation of the Board of Selectmen
and approval of the Board of Finance, provided a public hearing, at
which any elector or taxpayer shall have an opportunity to be heard,
shall be held prior to making such appropriation. Notice of the public
hearing shall be given in a newspaper having circulation in the municipality
not more than 10 days or less than five days prior to such hearing.
Such hearing and notice of hearing may be waived if the Board of Finance,
by an affirmative vote of at least four of its members, shall decide
that a delay in making the emergency appropriation would jeopardize
the lives, health, or property of citizens. In the absence of sufficient
general fund resources to meet such appropriation, additional means
of financing shall be provided in such manner, consistent with the
provisions of the General Statutes, as amended and of this Charter,
and may be determined by the Board of Finance.
A. No expenditure of Town funds shall be made by any agency or office
of the Town, other than the Board of Education, except through the
Board of Selectmen. The Board of Selectmen or their agent shall record
the amount of authorized purchases and contracts for future purchases
as encumbrances against the appropriation from which they are to be
paid.
B. No voucher, claim, or charge against the Town shall be paid until
the same has been audited by the Board of Selectmen or their agent
and approved by them for correctness and validity. Payment of all
approved claims shall be authorized by the Board of Selectmen. All
Town payments shall be made in accordance with the Finance Department
Policies.
C. The several agencies and offices of the Town shall not involve the
Town in any obligation to spend money for any purpose more than the
amount appropriated until the matter has been approved by the Board
of Selectmen and each order drawn upon, the Treasurer shall state
the department, commission, board, or office and the appropriation
against which it is to be charged.
D. Upon request transmitted by the Mayor, the Board of Finance may by
resolution transfer any unencumbered appropriation, balance, or portion
from one agency or office to another. No transfer shall be made from
any appropriations for debt service and other statutory charges.
E. Appropriations for construction or for other permanent improvements,
from whatever source derived, shall not lapse until the purpose for
which the appropriation was made shall have been accomplished or abandoned.
A project shall be deemed to have been abandoned if three fiscal years
elapse without any expenditure from or encumbrance of the appropriation.
Any portion of an annual appropriation remaining unexpended and unencumbered
at the close of the budget year shall lapse.
F. Every payment made in violation of the provisions of this Charter
shall be deemed illegal. Officials authorizing or making such payment
or taking part therein and every 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. If any officer or employee
of the municipality knowingly incurs any obligation, or authorizes,
or makes any expenditure in violation of the provisions of this Charter
or take any part therein, such action shall be cause for the official's
removal.
The Board of Finance shall annually designate an independent
public accountant or firm of independent public accountants to audit
the books and accounts of the municipality in accordance with the
provisions of the General Statutes, as amended.
The Town shall adopt by ordinance procedures governing the solicitation
of bids for municipal purchases. Said ordinance shall be applicable
to all municipal agencies and offices.
The municipality shall have the power to incur indebtedness
by issuing its bonds or notes as provided by General Statutes, as
amended subject to the limitations thereof and the provisions of this
Charter.
The municipality shall not contribute to any organization or
private corporation unless so authorized by the General Statutes,
as amended, or certified by the Board of Selectmen as providing a
necessary public service. No such contribution of more than $500 shall
be made to any such organization or corporation unless the Town is
represented on its Board by one or more members nominated by the Mayor,
with the advice and consent of the Board of Selectmen. The Board of
Selectmen may waive such right of representation.
It shall be the duty of the Collector of Revenues to transmit
per law to each taxpayer in the Town and the District a tax bill prepared
in accordance with the provisions of the General Statutes, as amended.
Except as specifically provided in this Charter, the assessment
of Town and District property for taxation and the collection of Town
and District taxes and service charges shall be carried on by the
Town Assessor and the Collector of Revenues as provided in the General
Statutes, as amended. Taxes or service charges collected by the Collector
of Revenues for the benefit of the District or the Water Pollution
Control Authority shall be deposited by the Town Treasurer and an
accounting of such transactions shall promptly be made to the District
and the Water Pollution Control Authority. The cost of collecting
taxes or service charges shall be borne by the proper district or
authority.
Funds received by the Town of Putnam for tax relief purposes
shall be expended solely for services that are provided Town-wide.