The president of the city council shall call a meeting of the
city council prior to the commencement of the budget process, but
not later than October 30, to review the financial condition of the
city, revenue and expenditure forecasts, and other information relevant
to the budget process. The president also shall invite the city's
state legislative delegation and representatives of the school committee
and library board of trustees to attend this meeting. Subsequent to
this meeting, the city council shall meet to set policy goals with
input from the city manager and the community. Based on these goals,
the city manager will develop budgetary goals and the city budget.
The city manager shall, within 14 days after the receipt of
departmental budget proposals, but in no event later than January
31, prepare and submit to the city council a synopsis of all proposed
budget initiatives and requests for additional funding for its review
and prioritization. The synopsis shall include a summary of each initiative,
its justification and its estimated costs. Councilors may also propose
budget initiatives for review and prioritization. Any such proposal
must include a summary, justification and estimate of costs. The city
manager shall provide an estimate of projected revenues.
By the first regularly scheduled city council meeting in April,
or a later date if approved by a vote of the city council, the city
manager shall submit to the city council a proposed operating budget
for the ensuing fiscal year, which shall provide a complete financial
plan of all city funds and activities for the ensuing fiscal year,
an accompanying budget message, and supporting documents.
The message of the city manager shall explain the proposed budget
for all city agencies, in fiscal terms, in terms of work programs,
and as to how the budget incorporates the policy goals established
by the council. It shall outline the proposed financial policies of
the city for the ensuing fiscal year, describe the important features
of the budget, indicate any major changes from the current fiscal
year in terms of financial policies, expenditures or revenues, together
with the reasons for such changes, show the amount budgeted and actually
expended for the current fiscal year, summarize the city's debt position,
and include such other material as the city manager deems desirable
or the city council may reasonably require.
(a)
Public Hearing - The city council shall, within 14 days following
its receipt of the proposed budget, publish in one or more local newspapers
the general summary of the proposed budget as submitted by the city
manager and a notice stating: (1) the times and places where complete
copies of the proposed budget and supporting documents are available
for examination by the public and (2) the date, time and place, not
less than ten days after such publication, when the city council,
or a standing committee of the city council, will hold a public hearing
on the proposed budget as submitted by the city manager.
(b)
Adoption - The city council shall adopt the budget, with or without
amendments, within sixty days following the day the proposed budget
is received by it, or such other period as may be provided by general
law. In amending the budget the city council may delete or decrease
any programs or amounts, except expenditures required by law, or for
debt service. If the city council fails to take any action with respect
to any item in the proposed budget within sixty days following the
date of its receipt of the proposed budget, or such other period as
may be provided by general law, such amount shall, without any action
by the city council, become a part of the appropriations for the ensuing
fiscal year and shall be available for the purposes specified.
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The city council may add budget items or increase funding for
existing budget items as generally described in sections 32 and 33
of chapter 44 of the General Laws for items not funded or insufficiently
funded in the city manager's proposed budget.
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The city council shall provide for an audit to be completed
by a certified public accountant, or firm of such accountants not
later than December 31st following the close of each fiscal year.
(a)
Submission - The city manager shall prepare and submit to the city
council a five year capital outlay program at least three months prior
to the final date for submission of a proposed annual operating budget.
(b)
Contents - The capital outlay program
in the form submitted shall include:
1)
A clear general summary of its contents,
2)
A listing of all capital expenditures which are proposed to be made
during the five fiscal years next ensuing, with appropriate financial
and other details concerning each such expenditure,
3)
Cost estimates, proposed methods of financing, and a time schedule
for each such expenditure,
4)
The estimated annual cost of operating or maintaining any facilities
to be acquired or constructed.
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The above information shall be revised and extended, annually.
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