The fiscal year of the Town shall begin on July 1 and end on
June 30 of the following calendar year.
In the event that a budget has not been adopted by July 1 in
any year, the Board of Finance may authorize expenditures and provide
for the raising of necessary revenues pursuant to the provisions of
C.G.S. § 7-405.
The Board of Selectmen, in consultation with the Board of Finance,
shall be empowered to establish purchasing procedures to be followed
by all Town departments, boards, agencies, except the local Board
of Education.
There shall continue to be a reserve Fund for Capital and Non-Recurring
Expenditures as the same existed on the effective date of this Charter.
For the purpose of meeting a public emergency threatening the
lives, health or property of the Town, its businesses or citizens,
the Town Manager or in his absence the Chairman of the Board of Selectmen
shall be empowered to receive, coordinate, and facilitate a request
for emergency appropriations. Said appropriations shall not exceed
1% of the current year's budget, excluding the amount appropriated
for the Regional School District for any one occurrence and shall
be acted upon by the Board of Selectmen. In the absence of sufficient
general fund resources to meet such appropriations, additional means
of financing may be provided in such manner as is consistent with
the provisions of the General Statutes, as may be determined by the
Board of Selectmen in consultation with the Board of Finance.
The Board of Finance shall annually designate an independent
certified public accountant or firm of independent certified accountants
to audit the books and accounts of the Town including the Hebron Board
of Education in accordance with C.G.S. §§ 7-391 through
7-397 inclusive.
The Revenue Collector shall cause to be mailed to each taxpayer
a tax bill and shall collect such taxes in accordance with the provisions
of the General Statutes, except that such taxes, together with interest,
penalties and lien fees thereon, shall be deposited within four business
days of collection. Taxes shall be due and payable in such installments
as shall be fixed by ordinance. The Revenue Collector shall prepare
and submit such reports to the Town Manager, Finance Director or Board
of Selectmen as may be prescribed.