The fiscal year of the Town shall begin on July 1 and end on
June 30 of the following calendar year.
A.
Prior to October 1 the Board of Finance will communicate to the Town
Manager and the Superintendent of Hebron Public Schools, in writing,
a target for the following fiscal year budget. This target shall be
non-binding in terms of preparation of the following year's budget
preparation.
Prior to November 1 the Board of Finance shall confer with the
Board of Selectmen and the Hebron Board of Education to discuss the
goals and objectives for the upcoming projected budget.
B.
Agency and department heads. At least 150 days before the end of
the fiscal year, the head of each department, office or agency of
the Town, supported wholly or in part by Town funds, except the Regional
Board of Education and the Local Board of Education, shall file with
the Town Manager a detailed estimate of expenditures to be made by
that department, office or agency and the revenues, other than property
taxes, to be collected thereby in the ensuing fiscal year. Such estimates
shall be accompanied by a statement setting forth the services, activities
and work accomplished during the current year and planned for accomplishment
for the ensuing fiscal year. The Local Board of Education budget must
be submitted to the Town Manager by February 15.
C.
Duties of the Town Manager. The Town Manager, with the assistance
of the Finance Director, shall review the budget estimates with the
heads of all Town-supported departments, offices and agencies. Upon
completion of the review and not later than 120 days prior to the
end of the fiscal year, the Town Manager shall present to the Board
of Selectmen and the Board of Finance a proposed budget. In preparing
the proposed budget, the Town Manager may add to, delete from or eliminate
requests made by the various departments, offices and agencies, except
that he may only comment and make recommendations on the budget requests
of elected officials and the local Board of Education. The Town Manager
shall include in the budget the estimated budget request of the Regional
School District No. 8. The proposed budget shall include:
(1)
A budget message describing the important features of the proposed
Town budget indicating major changes from the current fiscal year,
expenditures and revenues, together with the reasons for such changes
and containing a summary of the budget contents.
(2)
Revenues, presenting in parallel columns, the itemized revenues collected
in the last completed fiscal year, the current year adopted budget,
estimated revenues to be collected during the current fiscal year
and estimated revenues to be collected in the ensuing fiscal year.
(3)
Expenditures, presenting in parallel columns, the actual expenditures
for each department, office or Town Agency supported wholly or in
part by Town funds, including the local Board of Education and Regional
School District No. 8., for the last completed fiscal year, the original
current budget allocations, the estimated expenditures to be incurred
during the current fiscal year, the request of each agency, office
and department and recommendations of the amounts to be appropriated
for the ensuing fiscal year by department. Additional budget detail
shall be in a form approved by the Board of Selectmen. Nothing shall
prohibit the inclusion of additional information in the budget document
as may be deemed necessary.
(4)
A budget recommendation for those capital projects to be undertaken
during the ensuing fiscal year and the method of financing those projects.
(5)
The Town Manager shall also include in his budget message with due
regard to the Town of Hebron Plan of Conservation and Development,
a proposed capital improvement plan for the next five fiscal years
following the next ensuing fiscal year, together with an estimate
of the cost and the method of financing capital improvement plans.
(6)
At the time the Town Manager presents his budget to the Board of
Selectmen and Board of Finance, a budget summary with absolute dollar
amount, percent change, and budget details shall be made available
to the taxpayers along with the budget review meeting schedule for
the Board of Selectmen/Board of Finance budget meetings. The summary
budget information shall also be provided in a legal notice in a newspaper
with general circulation.
D.
There shall be one or more Budget Review Meetings in March which
shall be joint meetings of the Board of Selectmen and the Board of
Finance. A quorum of at least one of the two Boards is required to
conduct business.
E.
Duties of the Board of Selectmen. The Board of Selectmen shall consider
the budget estimates as submitted by the Town Manager and shall make
such further revisions as the Board deems desirable, except that the
Board may only make recommendations in the budgets prepared by other
elected officers, elected Town agencies and the local Board of Education.
Budget appropriations shall be at the department or general purpose
level. The Board of Selectmen shall include in the budget the latest
estimated budget of Regional School District No. 8. The Board of Selectmen
shall submit its budget recommendations to the Board of Finance no
later than 90 days before the end of the fiscal year.
F.
Duties of the Board of Finance. The Board of Finance shall meet and
prepare the revenue projections for the upcoming fiscal year revenue
budget, including the Capital Improvement Plan Budget. Budget appropriations
shall be at the department or general purpose level. The Board of
Finance shall prepare a budget that incorporates a recommended expenditure
level for the General Government and Board of Education budgets. The
Board of Selectmen and Board of Education shall make specific changes
in their respective budgets as will bring them into conformity with
the expenditure levels recommended by the Board of Finance. The Board
of Finance shall hold a public hearing on their recommended budget
not later than the third Tuesday in April. Within one week after the
public hearing, the Board of Finance shall present a budget for vote
by the Annual Budget Referendum.
A.
The Town Budget and Capital Improvement Plan Budget shall be acted
upon by a machine vote of all those persons qualified to vote, such
machine vote to be conducted on the first Tuesday after the first
Monday in May.
B.
If the budget is rejected by machine vote, the Board of Finance shall
review the rejected budget, as the same may be revised, and present
the same or revised budget to a subsequent machine vote to be held
three weeks later. It is the intent that rejected budgets, as they
may be revised, will be brought back every three weeks for machine
vote until the budget is passed.
C.
The Board of Finance shall set the mill rate by June 15. In the event
that the budget is not adopted by June 15, the Board of Finance shall
set an interim mill rate as required to make necessary expenditures
within the limits of appropriations specified in budgetary line items
for the previous fiscal year and as necessary to fund any levy imposed
upon the Town by the Regional School District. Once the budget is
adopted and a mill rate set, any adjustments from the interim mill
rate will be made in accordance with the direction of the Board of
Finance.
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.
A.
Duties of the Board of Selectmen. In the event that a department
or Town agency shall require a supplemental appropriation, such requests
shall be made in writing to the Town Manager. The Town Manager shall
forward, with any comments or recommendations that he might have,
said request to the Board of Selectmen. The Selectmen shall examine
the request and shall, except for requests from the local Board of
Education, have the power to approve or deny the request. If the Board
of Selectmen shall approve the request, it shall submit said request
to the Board of Finance with its recommendations. Any request from
the local Board of Education shall be forwarded forthwith to the Board
of Finance, except that the Board of Selectmen may comment on the
request.
B.
Duties of the Board of Finance. Within 30 days of receipt of a request
for a supplemental appropriation the Board of Finance shall either
approve or deny the request. The Board of Finance may hold a public
hearing on the request. The Board of Finance shall be empowered to
make supplemental appropriations up to and including an amount that
cumulatively is equal to 1% of the current year's budget, excluding
the amount appropriated to the Regional School district. All subsequent
supplemental appropriations approved by the Board of Finance which
exceed the cumulative 1% of the current year's budget, excluding
the amount appropriated for the Regional School District, shall be
submitted to a Special Town Meeting pursuant to the provisions of
Section 304B of this Charter.
C.
Source of funding. Funding for supplemental appropriations may be
provided from the following sources:
A.
No purchase shall be made by any agency except through the Town Manager
or his designee. All purchasing shall be conducted according to purchasing
policies adopted by the Board of Selectmen. This section shall not
apply to the local Board of Education.
B.
No voucher, claim or charge against the Town shall be paid until
the same has been approved for correctness and validity by the department
head or the person involved in said purchase and approved by the Finance
Director or his designee. Checks for payment of approved claims shall
be signed by the Finance Director and countersigned by the Town Manager.
In the absence or inability to act of either the Finance Director
or the Town Manager, the Chairman of the Board of Selectmen shall
act for the Finance Director or the Town Manager, but not both.
C.
Intradepartmental transfer of funds.
(1)
When an agency, excluding the local Board of Education, shall desire
to transfer funds within its appropriation from the funds set apart
for one purpose to another, such agency shall file a request with
the Town Manager. The Town Manager shall examine the matter and shall
have the power to approve requests up to and including a cumulative
amount of $2,000 for any one department, office or agency in any fiscal
year.
(2)
Any amounts over the $2,000 limit shall be reviewed by the Town Manager
and forwarded to the Board of Selectmen, who shall have the power
to approve or deny such requests.
(3)
All requests which exceed the cumulative limit of $10,000 shall be
reviewed by the Town Manager who shall forward such requests to the
Board Finance who shall have the power to approve or deny such requests.
(4)
All transfers shall be reported in writing to the Board of Finance
and the Board of Selectmen on a monthly basis.
D.
Interdepartmental transfer of funds. The Town Manager through the
Board of Selectmen may request, after April 1, that the Board of Finance
transfer any unencumbered appropriation, balance or portion thereof,
from one department, office or agency to another. The Board of Selectmen
shall provide to the Board of Finance a statement certifying that
the balance to be transferred is available for transfer from the department,
office or agency from which such transfer is being made. Interdepartmental
transfers shall be guided by generally accepted accounting principles
(GAAP). This section shall not affect the local Board of Education
which shall have the power to make its own transfers provided that
such transfers are reported to the Board of Finance when so made.
E.
Illegal payments. Every payment made in violation of this Charter
shall be deemed illegal and every official authorizing or making any
such payment or taking part therein and every person knowingly receiving
such payment or any part thereof shall be jointly and severally liable
to the Town for the full amount so paid or received. Any officer or
employee who knowingly violates the provisions of this Charter shall
be subject to disciplinary action up to and including termination.
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.
A.
The Town shall have the power to incur indebtedness by issuing its
notes or bonds as provided by the General Statutes and subject to
the provisions of this Charter.
B.
The Board of Selectmen may, by resolution, recommend to the Board
of Finance that the Town issue its bonds or notes for such specific
purposes as the Selectmen shall deem to be in the best interests of
the Town.
C.
The issuance of bonds and notes totaling up to but not exceeding
10% of the current year's tax levy for any single purpose in
any one fiscal year may, after public hearing and approval of the
Board of Finance, be authorized by vote of the Town Meeting pursuant
to Chapter III of this Charter.
D.
Any resolution approved by the Board of Finance authorizing the issuance
of bonds or notes equal to 10% or more of the current year's
tax levy shall be submitted for approval or rejection to a referendum
vote at a regular or special election. The resolution shall stand
approved if so voted by a majority of those voting thereon, provided
that at least 10% of those electors (as defined in C.G.S. § 9-1)
qualified to vote thereon shall have voted on the issue.
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.
