The fiscal year of the Town shall begin on the first day of July and end on the last day of June following, or in accordance with the requirements under the General Statutes. In the event that the General Statutes allow for adjustment of the fiscal year, the Council may adopt a revised fiscal year budget cycle. All sections within this Charter shall be adjusted to accommodate such revised fiscal year budget cycle.
The Manager may, or at the request of the Council shall, require any 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 such form as the Manager may prescribe the goals and objectives for the ensuing year, the services, activities and work accomplished during the current year, and the status of the previous year goals that remain to be accomplished.
The Manager shall compile preliminary estimates for the annual budget. The head of each department, office or agency of the Town, including the Board of Education, shall file with the Manager, on or before February 14 or as revised in § C9-1, on forms prescribed and provided by the Manager, a detailed estimate of the expenditures to be made and the revenue, other than tax revenues, to be collected thereby in the ensuing fiscal year and such other information as may be required by the Council or the Manager.
Not later than March 27 or as revised in § C9-1, the Manager shall present to the Council a budget consisting of: (a) a budget message outlining the important features of the budget plan, indicating any major changes from the current financial policies, revenues and expenditures, 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 completed fiscal year, the budget of the current fiscal year, total receipts estimated to be collected during the current fiscal year, and estimated receipts to be collected in the ensuing fiscal year; (c) itemized estimates presenting in parallel columns the actual expenditures for each department, office, agency or activity for up to the last three completed fiscal years, the adopted budget for the current year, and recommended expenditures for the ensuing fiscal year and such other information as may be required by the Council. The Board of Education, preparing its estimates for submission to the Manager, shall have the same duties and follow the same form and procedure with respect to the budget of the Board of Education. A joint meeting of the Town Council and Board of Education for the purpose of discussing the appropriation request of the Board of Education shall be held on or before April 11 or as revised in § C9-1. After such discussion, the Board of Education finalized appropriation request shall be submitted to the Council no later than the Council's budget public hearing. Due to extreme circumstances outside of the Town's control, the Town Manager may make a recommendation to the Town Council for postponement of the annual budget process and referendum timeline for that fiscal year.
The Manager shall prepare and submit to the Council a five-year capital program at least three months prior to the annual budget referendum.
The capital improvement plan shall include: (a) clear summary of its contents; (b) a list of improvements proposed to be undertaken during the five fiscal years next ensuing; (c) an estimate of costs, method of financing and schedule for each proposed improvement; (d) a list of current improvements indicating their status; and (e) other information which the Manager feels pertinent such as basis of need, justification and payback shall be included. Estimated associated operating costs and tax rate ramifications shall also be included. Programs may be revised and extended each year with regard to capital improvements still pending or in process of construction or acquisition.
The Council shall hold one or more public hearings at which any registered or nonregistered voter may have an opportunity to be heard regarding appropriations for the ensuing fiscal year. Following the receipt of all estimates from the Manager and the holding of the final such public hearing, the Council shall prepare a budget and shall recommend the same at the annual budget presentation, as set forth in § C9-9 hereof. Sufficient copies of said annual budget shall be made available for general distribution in the office of Town Clerk and the Town Manager and at least five days prior to said annual budget referendum as set forth in § C9-10 hereof.
The Council shall cause to be published in accordance with the General Statutes, a summary of the proposed budget showing anticipated revenues by major sources and proposed expenditures by functions or departments and shall also show the amount to be raised by taxation. The budget shall become effective when passed at the annual budget referendum and an official copy shall be filed with the Town Clerk.
After the annual budget referendum, the Council shall, at its next scheduled meeting, fix the rate in mills, which shall be levied on all taxable property in the Town for the ensuing fiscal year. The resolution adopting the budget may provide for appropriation by department or function, and such appropriations need not be in greater detail than to indicate the total appropriation for each department or function.
Due to extreme circumstances, outside of the Town's control, the Council may consider and act upon a recommendation from the Town Manager for postponement of the annual budget process and referendum time line for that fiscal year. The Council shall be deemed to be the budget-making authority.
The Council shall hold one or more public hearings on the capital improvement plan prior to or in conjunction with the public hearing set forth in § C9-7 hereof. The Council shall cause to be published, in accordance with the General Statutes, the general summary of the capital program stating the time and places where copies of the capital program are available for inspection by the public. The Council shall adopt the capital program with or without amendment after the public hearing for inclusion in the annual budget.
Prior to the annual budget referendum, the Town Council shall arrange for an annual budget presentation to be held no later than one week prior to the annual budget referendum. Notice of the annual budget presentation shall be publicized in accordance with the General Statutes at least five days prior to such presentation. Copies of the proposed budget will be made available in the Town Clerk's office no later than one week prior to the annual budget presentation. At the annual budget presentation, the Council will present the budget to be voted upon at the annual budget referendum. Prior to such referendum the Council shall have no authority to modify the budget from that presented at the annual budget presentation. The annual budget presentation is intended to provide information and encourage public discussion, and is in addition to prior public hearings relating to the development of the budget at which public hearings public comment and participation is encouraged.
The annual budget referendum shall be held on the first Tuesday of May at such place and time as the Council may determine, unless otherwise modified by the Council as provided for in § C9-7. Registered voters only shall vote to approve or reject the budget proposed by the Town Council with the result being determined by a simple majority of those voting at referendum. Additional referenda, as required, will be held every other week on Tuesday thereafter until a budget is approved. Notice of the referendum shall be publicized in accordance with the General Statutes at least five days prior to such referendum. Notice for subsequent referenda shall be publicized in accordance with General Statutes at least three days prior to each such referendum. An official copy of the annual budget as finally adopted shall be filed with the Town Clerk. In the event that no budget for the ensuing fiscal year shall be adopted by June 15 in any year, then the Tax Collector may send out interim tax bills for the same amount as in the previous tax year. When said budget is finally adopted, the Tax Collector may adjust the second tax bill to conform to the new rate as voted by the Council or send out additional tax bills. The procedures outlined in Chapter IX of this Charter shall be the only manner in which the budget of the Town of Tolland shall be adopted. These procedures are intended to supersede specific provisions of the General Statutes, including but not limited to those contained in Section 7-7 of the Statutes, as amended.
For the purpose of meeting a public emergency threatening the lives, health or property of citizens, emergency appropriations may be made upon an affirmative vote of five or more members of the Council. The hearing and notice of hearing may be waived by said vote when the Council decides that a delay in making the emergency appropriation would jeopardize the lives, health or property of citizens. In the absence of sufficient general funds, additional means of financing shall be provided in accordance with the General Statutes.
Except as provided in § C9-10, taxes levied by the Council shall be due and payable in two equal installments, 1/2 due on July 1 and 1/2 due on January 1, except that any tax bill of $100 or less shall be due in full and payable on July 1. The Town Council may by ordinance allow for other payment installments. All tax bills not paid when due shall accrue interest in accordance with the General Statutes.
The Council shall fix the rate of taxation for the ensuing fiscal year on the grand list of the previous October 1, or in accordance with the General Statutes. Except as specifically provided in this Charter, the assessment of property for taxation and the collection of taxes shall be as provided in the General Statutes.
No purchase shall be made by any board, department, commission or officer, other than the Board of Education, except through the office of the Manager and in accordance with the Town's purchasing policy. The Manager or Manager's designee shall prescribe the time and the manner in which persons receiving money on account of the Town shall pay the same to the Treasurer. The Manager or Manager's designee shall record the amount of authorized purchases and contracts for future purchases as encumbrances against the appropriation from which it is to be paid in accordance with the Town's purchasing policy.
No voucher, claim or charge against the Town shall be paid until the same has been audited by the Manager or the Manager's designee and approved by the Manager or the Manager's designee for correctness and validity in accordance with the Town's purchasing policy. Payment of all approved claims shall be authorized by the Manager or Manager's designee, which authorization shall be valid when countersigned by the Treasurer, provided, in the absence or inability of either to act, the Chairperson of the Council is authorized to substitute temporarily for either, but not both.
No department, commission, officer or board shall involve the Town in any obligation to spend money for any purpose in excess of the amount appropriated for the entire department or agency, until the matter has been approved by the Manager. Any amounts in excess of such authorization shall be approved by the Council. Each order drawn upon the Treasurer shall state the department, commission, board or officer and appropriation against which it is to be charged.
The Manager may make unencumbered appropriation transfers between departments for up to 3% of the department budget from which the funds will be transferred. The Council may by resolution transfer any unencumbered appropriations, balance or portion thereof from one department, commission, board or office to another. No transfer shall be made from any appropriations for debt service and other statutory charges.
The Council, by resolution, may make appropriations to be funded by grants or gifts, and other additional and supplementary appropriations not to exceed an aggregate of 1/2 of 1% of the General Fund budget in any fiscal year. In addition, following a public hearing, the Council, by resolution, may make further additional and supplementary appropriations upon recommendation and certification of the Manager that there are available unappropriated funds in excess of the proposed additional appropriations.
Unencumbered appropriations shall lapse at the end of the fiscal year for which they were made, and any balance shall be credited to the general fund, provided that an appropriation for a capital outlay shall not lapse until the object for which the appropriation was made has been accomplished, or no expenditure from or encumbrance of the appropriation has been made for five consecutive fiscal years. Every payment made in violation of the provisions of this Charter shall be deemed illegal, and any official authorizing or making such payment, or any part thereof, shall be jointly and severally liable to the Town for the full payment thereof.
If any officer or employee of the Town shall knowingly incur any obligations or shall authorize or make any expenditures in violation of the provisions of this Charter take any part therein, such action may be cause for removal.
Purchases for the Town of Tolland, except the Board of Education, shall be made under such rules and regulations as may be established by the Council. These rules and regulations shall be reviewed annually and, if revised, adopted and published by the Council.
Purchases for Board of Education shall be made under such rules and regulations as may be established by the Board of Education. These rules and regulations shall be reviewed annually and, if revised, adopted and published by the Board of Education.
The Town shall have the power to incur indebtedness by issuing its bonds or notes, as provided by General Statutes, subject to the limitations thereof and the provisions of this Charter. The issuance of bonds and notes shall be authorized by resolution of the Council and adopted in the same manner as provided for the adoption of ordinances. If the amount of any resolution authorizing the issuance of general obligation bonds, or issuance of notes in anticipation of such bonds, independently or combined with a resolution or resolutions previously adopted in the same fiscal year, shall exceed 5% of the current tax levy in any fiscal year, said resolution for such bond issue or issuance of bond anticipation notes shall be approved by a referendum vote of the registered voters. Any subsequent resolution authorizing the issuance of general obligation bonds, or the issuance of notes in anticipation of such bonds, adopted in the same fiscal year, shall also be subject to a referendum vote of the registered voters. Notice of such referendum shall be published in accordance with the General Statutes at least five days prior to such referendum. Estimated associated operating costs and estimated tax rate ramifications shall be posted as part of the explanatory text available at the polling place. Notwithstanding any other provisions of this Charter, resolutions authorizing (i) any borrowing required to meet emergency appropriations under § C9-11 hereof, (ii) the issuance of notes in anticipation of taxes to be paid within the provision of the General Statutes, and (iii) the issuance of bonds and notes secured entirely by a pledge of specific revenues and not by the full faith and credit of the Town shall not be subject to a referendum.