[Adopted 3-24-1981]
The purpose of this article is to:
A.
Adopt rules governing the Town of West Hartford in
its proceedings for administering the financial affairs of the Town.
B.
Establish responsibility for the tasks related to
budget preparation, administration and control.
C.
Establish the basis for maintenance of the Town's
accounts and financial reporting.
D.
Establish procedures governing the controls and collection
of cash.
E.
Provide for establishing and defining the various
funds of the Town and to prescribe procedures governing the transfer
and borrowing of moneys between such funds.
F.
Require the submission of a balanced budget based
on terms defined in this article.
As used in this article, the following terms
shall have the meanings indicated:
That part of an appropriation which may be set aside for
encumbrances of expenditures during a period of less than one fiscal
year in length, as established by the Director of Finance.
An authorization granted by the Town Council, by ordinance
or resolution, to make expenditures and to incur obligations for specific
purposes.
A plan of proposed capital improvements and the means of
financing said improvements.
Any physical improvement, including any preliminary studies,
plans or surveys relative thereto; the acquisition of property for
permanent public purposes; equipment necessary for the operation of
any public improvement when first erected or acquired; major alterations
or repairs to existing properties, including land and any improvements
thereon; the acquisition of major pieces of equipment; and other appropriate
purposes having a lasting impact or duration which the Town Manager
may propose.
A grouping of expenditures on the basis of the nature of
goods or services purchased, as follows:
PERSONAL SERVICESDirect payment to employees of wages and salaries through normal payroll procedures.
NONPERSONAL EXPENSEPayment of ordinary and recurring operating expenses not otherwise classified.
CAPITAL OUTLAYPayments of a relatively recurring nature to acquire or replace equipment required for normal operating purposes, of more than nominal value, with an estimated life expectancy of one to five years.
SUNDRY EXPENSEPayments of a relatively recurring nature imposed by law or contract as obligations to be met for public but not departmental purposes.
Obligations in the form of purchase orders, contracts or
salary commitments which are chargeable to an appropriation and for
which a part of the appropriation is reserved.
The fiscal year end excess of a fund's assets over liabilities.
Reserves shall refer to that portion of a fund balance that is not
appropriable for expenditure or is legally segregated for a specific
future use.
The comprehensive plan of municipal and school current operations,
including an estimate of proposed expenditures for the fiscal year,
the proposed means of providing revenues to match the proposed expenditures
and a description of services and programs to be provided for the
ensuing fiscal year.
An examination of a proposed financial transaction for the
purpose of determining fund sufficiency and legal and administrative
propriety prior to approval of the transaction.
A.
The budget shall constitute a complete financial and program plan and shall conform to modern budgetary practices. It shall include, in addition to the requirements specified in the Town Charter, the requirements specified in § 18-17 of this article.
B.
The operating budget shall include the general fund
and special revenue funds, trust funds, enterprise and intragovernmental
service funds when these latter funds affect budgetary operations
as provided for in this article. These shall be integrated with the
general fund for the purpose of displaying them in the most clear
and concise manner possible in accordance with the general regulations
governing accounting procedures and definitions set forth in this
article and by regulations applying specifically to federal and state
grant revenues.
Should the head of a department, commission,
board, office or agency fail to submit estimates of expenditures and
revenue as provided by Charter, the Town Manager shall cause to be
prepared such estimates for the department, commission, board, office
or agency.
The Town Manager may revise departmental, commission,
board, office or agency estimates, as may be deemed advisable, except
that no item of appropriation for debt service shall be reduced below
the amount certified as necessary by the Director of Finance, and
the appropriation for pension contribution shall not be less than
that certified by the Pension Board.
The Town Manager may require attendance at budget
hearings of heads of departments or any other officials of any department,
commission, board, office or agency of the Town and may require the
giving by them of such explanations as they are called upon to give
or as they desire to offer in respect to items of requested appropriations
or estimated revenues.
In no event shall the expenditures recommended
by the Town Manager in the operating budget exceed estimated receipts,
taking into account estimated fund balances or deficits at the end
of the current fiscal year. In the event of a projected deficit in
the current fiscal year, the Town Manager shall recommend in the budget
for the ensuing fiscal year revenues sufficient to eliminate any deficit
anticipated to be carried over from the preceding fiscal year. It
is further required that all revenue estimates must be certified by
the Director of Finance and may not be subsequently altered by any
party(ies) without recertification. The accounting standards and definitions
set forth in this article shall establish the basis for determining
compliance with this section.
No receipt from new revenue sources shall be
included in the revenue estimates of the Town Manager unless a resolution
or ordinance under which revenue from the source is derived has been
amended or a new source of revenue has been provided by resolution
or ordinance either in the course of the year preceding or simultaneously
with the adoption of the budget, in which case the estimated receipts
from that source may be fixed by the Town Manager as certified by
the Director of Finance. If additional revenue from a new source is
to be derived from the state or federal governments or other source,
the amount fixed by the Town Manager shall not exceed the amount which
the Director of Finance shall certify to be the reasonable expectation
of receipts from such source.
The Town Manager may include in the operating
budget of general fund appropriations a contingency account to be
used during the fiscal year by the Town Council to fund the expense
of salary settlements and for any other such purposes as it may deem
proper. Expenditures may not be made directly from the contingency
account, and no transfer of funds from the contingency account may
be made without resolution of the Town Council.
At the time the operating budget is submitted
by the Town Manager, it shall include a proposed Appropriation Ordinance,
which shall include for each department, commission, board, officer,
agency or function of the Town, exclusive of the Board of Education,
appropriations for any and all of the major characters of expenditure.
The Board of Education budget shall be incorporated into the proposed
ordinance in accordance with provisions of state statutes and local
Charter. At the same time, the Town Manager shall submit a resolution
establishing the tax rate in mills for the ensuing fiscal year which
shall be levied on taxable property in the Town. The public hearings
on the budget, as provided by Charter, shall constitute the hearings
on the ordinance referred to in this section.
The Manager may, or at the request of the Town
Council shall, require each department, commission, board, office
or agency of the Town, supported wholly or in part by Town funds or
for which a specific Town appropriation is made, to set forth, in
narrative or such other form as the Manager may prescribe, a program
or programs showing services, activities or work accomplished during
the current year and to be accomplished during the ensuing fiscal
year. The Manager shall, after consideration, publish or cause to
be published a proposed operating budget and capital budget.
The Manager shall compile preliminary estimates for the annual budget. The head of each department, commission, board, office or agency of the Town, as described in § 18-15 of this article, shall, at least 130 days before the end of the fiscal year, file with the Manager, on forms prescribed and provided by the Manager, a detailed estimate of the expenditures to be made by said department, commission, board, office or agency and 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. The Superintendent of schools shall, at least 115 days before the end of the fiscal year, file with the Board of Education and submit to the Manager on behalf of the Board of Education a detailed estimate of the expenditures to be made by its department and the revenue to be collected thereby in the ensuing fiscal year and such other information as may be required by the Council.
[1]
Editor's Note: See also Charter, Ch. VII,
Section 2.
Not later than 110 days before the end of the
fiscal year the Manager shall present to the Council a budget consisting
of:
A.
A budget message outlining the financial policy of
the Town government and describing in connection therewith 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 two completed fiscal years,
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 and like estimates of itemized receipts
to be collected in the ensuing fiscal year and an estimate of available
surplus.
C.
Itemized estimates of expenditures, presenting in parallel columns the actual expenditures for each department, commission, board, office or agency or activity for the last two completed fiscal years and for the current fiscal year prior to the time of preparing the estimates, total itemized expenditures as estimated for the current fiscal year and the Manager's recommendations of the amounts to be appropriated for the ensuing fiscal year for all purposes in like itemized form and such other information as may be required by the Council. The Manager shall present reasons for all of the Manager's recommendations. The Superintendent of Schools shall have the same duties and follow the same form and procedure with respect to the Superintendent's detailed estimate for the School Department as required of the Manager in § 18-16 of this article for other departmental estimates. As part of the budget, the Manager shall present a program, previously considered and acted upon by the Town Plan and Zoning Commission, in accordance with Special Act No. 562 of the 1957 General Assembly, as amended, of proposed capital projects for the ensuing fiscal year and for the five fiscal years thereafter. Estimates of the cost of such projects shall be submitted by each department, commission, board, office or agency annually in the form and manner prescribed by the Manager. The Manager shall recommend to the Council those projects to be undertaken during the ensuing fiscal year and the method of financing the same.
D.
A budget summary at the beginning of the budget document
which shall not be itemized further than by principal sources of anticipated
revenue, stating separately the amount to be raised by the property
tax and other revenues in such manner as to present a simple and clear
summary of the detailed estimate of the budget.
E.
Statistical information designed to aid the Council
and residents of the Town in evaluating the need for and demand for
proposed programs, in determining appropriate levels of service and
in ascertaining the effectiveness of ongoing programs.
F.
Appropriation and revenue ordinances and resolutions
necessary to carry out the proposed budget.
G.
Any other information which the Town Manager considers
desirable or which the Town Council requests.
[1]
Editor's Note: See also Charter, Ch. VII,
Section 3.
[Added 9-28-1982; amended 6-28-1983; 10-10-1995; 6-13-2006]
A.
The Town Manager and the Superintendent of Schools
may include in their respective operating budgets of general fund
appropriations a risk management appropriation to finance the costs
of risk management to the Town and school system, including, without
limitation, the cost of employee benefits, protective and liability
insurance, retentions, claims processing, special risk management
services overhead and administration. The Town Manager or his/her
designee shall be responsible for the administration and development
of the risk management program and, subject to normal personnel, budgetary
and other applicable procedures, shall maintain such staff and contract
for such services as shall be necessary for the implementation of
said program. Subject to applicable law and the provisions of the
Charter and with due consideration to recommendations of the Risk
Management Advisory Board, the Town Manager or his/her designee shall
determine, in the case of each category of risk or liability, the
risk management strategy best suited to the needs of the Town, including
commercial insurance with designated levels of retention, self-insurance
programs, participation in interlocal risk management pools and the
like. The Superintendent of Schools shall do likewise for the school
system.
B.
There is hereby created and established a permanent
Risk Management Advisory Board to advise the Town Council and Board
of Education on matters related to the risk management program, including,
but not limited to, advising the Town Council and Town administration
on matters relating to the investment of risk management reserve funds
and to meet with the Town and school system administrations on such
matters pertaining to risk management as may affect public policy.
The Risk Management Advisory Board shall consist of six citizen electors
of the Town: three appointed by the Town Council and three appointed
by the Board of Education.
C.
In addition, during the period between April 1, 2006, and December 31, 2010, two additional members shall be appointed to the Risk Management Advisory Board from the membership of the former Investment Advisory Committee established pursuant to Article V of this chapter.[1] On January 1, 2011, the composition of the Risk Management
Advisory Committee shall return to six members, at least two of whom
shall be experienced in the management of investments of those kinds
in which municipal funds may be invested. Thereafter, vacancies occurring
because of the expiration of terms on the Risk Management Advisory
Board shall be filled by appointments or reappointments for new terms
of three years, each such new term to commence on January 1, immediately
following the expiration of the prior term. In addition to the six
citizen electors, there shall be two ex officio members on the Risk
Management Advisory Board representing the Town and school system
administrations. The Town Manager shall appoint one such member for
the Town, and the Superintendent of Schools shall do likewise for
the school system.
[1]
Editor's Note: Former Art. V, Investment Advisory
Committee, was repealed 6-13-2006.
A.
The Council shall schedule and hold two or more public
hearings not later than 75 days before the end of the fiscal year,
to which hearings the Board of Education shall be invited. At said
hearings any elector or taxpayer may have an opportunity to be heard
regarding appropriations for the ensuing fiscal year.
B.
Following receipt of the estimates from the Manager and the Superintendent of Schools, the Council shall cause sufficient copies of said estimates to be made available for general distribution in the office of the Town Clerk, and, at least seven days prior to each of the aforementioned public hearings, the Council shall cause to be published in a newspaper having circulation in the Town a notice of such public hearing and a summary of said proposed budget estimates showing anticipated revenues by major sources and proposed expenditures by functions or departments in the same columnar form as prescribed for budget estimates in § 18-17 of this article and shall also show the amount to be raised by taxation.
C.
Not later than 74 days before the end of the fiscal year, the Board of Education, having reviewed the detailed estimates previously filed with it by the Superintendent of Schools and having considered the views expressed at the aforesaid public hearings, shall present to the Town Council its final detailed estimate of the expenditures to be made by its department and the revenue to be collected thereby in the ensuing fiscal year and such other information as may be required by the Council. The Board of Education shall simultaneously file a copy of its final detailed estimate with the Manager. The Board of Education shall have the same duties and follow the same form and procedure with respect to its final detailed estimate as required of the Manager in § 18-16 of this article for other departmental estimates.
D.
The Council shall, by ordinance, adopt a budget and file the same with the Town Clerk not later than 65 days before the end of the fiscal year. At the time when the Council shall adopt the budget, it shall also compute and then, by resolution, fix the tax rate in mills for the ensuing fiscal year, which shall be levied on taxable property in Town. Should the Council fail to adopt a budget as hereinabove set forth, the budget, as transmitted by the Manager in accordance with the provisions of § 18-6 of this article, as amended by the final detailed estimate of the Board of Education presented as hereinabove set forth in this section, shall be deemed to have been finally adopted by said Council, and then the tax rate shall forthwith be computed and then fixed in mills by the Manager. Thereafter expenditures shall be made in accordance with the budget so adopted.
E.
For the purposes of Chapter 108 of the Connecticut
General Statutes, as amended, the Council shall be deemed to be the
budget-making authority and the legislative body of the Town and shall
have all the powers and duties contained in said Chapter 108 for the
creation of a Reserve Fund for Capital and Nonrecurring Expenditures.
[1]
Editor's Note: See also Charter, Ch. VII,
Section 4.
A.
The school budgets shall contain an estimate of expenditures
demonstrated by the Board of Education to be necessary for the proper
conduct of the schools and anticipated receipts from all appropriate
revenue sources, other than the property tax, which are required by
law or custom to be received and expended by the Town Treasurer. These
revenues shall include, but not necessarily be limited to, all anticipated
grant funds from federal and state governments, private donations
and other local sources. Such receipts shall be included as revenues,
either of the general fund, when by law they are required to be revenues
of the general fund, or of special revenue and internal service funds
when the moneys are by law or custom considered to be dedicated to
a special purpose served by the School Department and the Board of
Education. In the case of special revenue funds, the proposed expenditures
to be financed from these revenue sources shall be included as items
for appropriation within the school budgets.
[Amended 6-28-1983]
B.
Such special revenue funds shall be established by
the Director of Finance in situations where the Board of Education
determines a program to be significantly distinct from the general
fund programs and providing such program(s) has separate and dedicated
funding sources. Each such special program and related revenues included
within a special revenue fund shall be included as part of the school
budgets and shall clearly and concisely display all positions funded
from such receipts, anticipated expenditures by character of expenditure
and revenues by source, as well as fringe benefits and other costs
related to these positions but paid from other general fund appropriations
of the municipal and school budgets.
C.
The related appropriations of the special revenue
funds shall be made in a lump sum in a manner paralleling as closely
as possible that of the school's general fund appropriation, and the
control by the Town Treasurer of said appropriation shall be in terms
of assuring a balance as between total anticipated receipts and total
anticipated expenditures of each fund respectively. It shall be the
duty of the Town Council to make appropriations of all special revenue
funds as submitted by the Board of Education.
D.
The Appropriation Ordinance adopted by the Town Council
shall include an authorization for the Town Treasurer to receive and,
upon appropriate request of a representative of the Board of Education,
to disburse any and all funds in support of all such programs financed
through special revenue funds. Further, the Town Treasurer shall be
responsible for maintaining the records and reports on the status
of such special revenue funds.
Preceding the time that the annual operating
budget is submitted to the Council, the Town Manager shall submit
to the Council a program (and to the extent such program includes
capital improvements requiring submission to the Planning and Zoning
Commission under the Charter shall, at least 45 days prior thereto,
have submitted such improvements to the Commission for a report pursuant
to Chapter XIII, Section 6, of the Charter) of proposed detailed capital
improvements for the ensuing fiscal year and a summary of such improvements
for the next five fiscal years thereafter, with recommendations as
to the means of financing the same for each of the fiscal years. Each
capital improvement project shall also include an estimate of annual
operating expenses attributable to its maintenance, operation, programming
and such other information deemed necessary to thoroughly document
its nature, current and future costs and related impacts.
A.
It shall be the responsibility of each department,
commission, board, office and agency seeking a capital appropriation
for the ensuing fiscal year and the next five fiscal years thereafter
to submit to the Town Manager each proposed capital improvement which
it believes should be made in conjunction with its work during the
six ensuing fiscal years and to furnish all pertinent data relating
to each project which may be required on forms provided for this purpose.
B.
The Town Manager may require attendance at hearings
of heads of departments or any other offices of any department, commission,
board, office or agency of the Town and may require the giving by
them of such explanations as they are called upon to give or as they
desire to offer in respect to each requested public improvement project.
C.
The Director of Finance shall prepare annually and
transmit to the Town Manager a statement of the current level of expenditures
required to finance previously approved or completed projects, for
the ensuing and five succeeding fiscal years. Included in this statement
shall be an opinion as to the amount of additional bonds or notes
believed proper for the Town to issue during such period, clearly
stating the reasons therefor, but taking into consideration credit
rating and taxation levels.
The Town Manager shall submit annually a proposed
Capital Budget Ordinance, which shall include the capital expenditures
proposed for the next fiscal year and the proposed means of financing
them.
A.
The Town Council shall appropriate in each year an
amount for financing capital projects, which shall be equal to no
less than the average annual capital expenditures by the Town for
the last five fiscal years. Such appropriation and the determination
of the prior five-year expenditure average shall consist of those
items indicated as debt service, cash contribution to a Reserve Fund
for Capital and Nonrecurring Expenditures from other than grant or
other dedicated revenue resources and an amount to be determined each
year by the Town Council which reflects the level of marginal increase
(decrease) required, in the judgment of the Council, which may be
included in the five-year average, in order to create adjustments
for changing needs or inflation.
B.
The Director of Finance shall prepare, in conjunction
with the adopted capital budget and other considerations, a projected
capital financing plan for a minimum of three fiscal years, which
plan shall consist of debt obligations, cash payments and combinations
thereof. The capital financing plan shall incorporate the total of
the appropriations provided by the Town Council as indicated in this
section; and, further, the plan shall provide an optimal ratio of
principal to interest payments for that element of the plan dependent
on the issuance of long-term debt. Said financing plan shall serve
as a guide for the Town Council in adopting, in accordance with other
appropriate Charter requirements and ordinances, the financing alternatives
for various capital projects for the next fiscal year.
C.
A Reserve Fund for Capital and Nonrecurring Expenditures
shall be established in accordance with Chapter 108 of the General
Statutes of Connecticut and shall include the capital improvement
reserve account provided in the West Hartford Town Charter, Chapter
VII, Section 7(g). All moneys appropriated to the Reserve Fund for
Capital and Nonrecurring Expenditures and all interest earnings accruing
from moneys in the fund shall remain assets of the fund and available
solely for purposes as provided herein and as provided by applicable
state and federal laws and regulations.
[1]
Editor's Note: Former § 18-25, Debt Management Reserve
Fund, added 3-9-1982, was repealed 5-25-2010.
The Council may adopt the capital budget with
or without amendments. Subject to specific direction for each project
as provided by the Council, the adoption of the Capital Budget Ordinance
shall constitute authority for the Town Manager to solicit bids, let
contracts and commence work on those projects designated to be financed
from current revenue and to undertake preliminary steps necessary
in connection with Council action on those capital projects to be
financed through the issuance of bonds or notes, pursuant to Bond
Ordinances to be enacted from time to time by the Council, in accordance
with Chapter VII, Section 8, of the Charter.
A.
After conclusion of the annual public hearings, the
Council may reduce, increase, add to or delete any item contained
in the budget, except that no item of appropriation for debt service
or pension contribution shall be reduced below the amount certified
as necessary by the Director of Finance or Pension Board, respectively,
and further provided that no change to the budget shall increase appropriations
to an amount greater than the total of estimated revenue, and further
provided that revenues are also sufficient to eliminate any operating
deficit projected for the current fiscal year.
B.
The action of the Council on the school budget shall
relate to its total only, and the School Board shall have authority
to expend, at its discretion, the sum appropriated for its use, provided
that if it receives an appropriation greater or less than its original
request, it shall forthwith revise its estimates of expenditure and
adopt appropriations in accordance therewith, which revised estimates
shall be included in its adopted budget.
At any time during the fiscal year, the Council
may make, by resolution, supplemental appropriations to the operating
or capital budgets, provided that the Director of Finance certifies
that there exists in the general fund balance or capital improvement
reserve account a sum unencumbered and unappropriated sufficient to
meet such appropriations. Every such further or supplemental appropriation
shall be embodied in a separate resolution limited to some single
purpose, program or project therein stated, and each such resolution
shall also provide the source of revenue needed to fund the new appropriation.
A.
The enactment of the Operating Budget Ordinance shall
constitute an appropriation of the sums specified therein for the
agencies indicated and from the funds indicated in the adopted budget
document. Agencies authorized to make expenditures under the Operating
Budget Ordinance may proceed without other authority from the Council
to incur obligations and make expenditures for proper purposes in
accordance with their work plan submitted and approved in the budget
document, to the extent that moneys are available. The Director of
Finance is responsible for the enforcement of the Operating and Capital
Budget Ordinances and is authorized, with the approval of the Town
Manager, to take such measures as may be necessary during the fiscal
year in ensure compliance with the operating and Capital Budget Ordinances.
The Director of Finance, in fulfilling the responsibilities under
this section, may control the rate at which appropriations are expended
during the fiscal year through the establishment of an allotment system.
Allotment requests shall be submitted by the municipal department
heads and reviewed and approved by the Town Manager before being effected
by the Director of Finance. In the case of the school budgets, the
Superintendent of Schools shall submit the allotment request which
shall be accepted by the Director of Finance. In no event shall any
allotment be required to be of equal amounts, and in any allotment
period in which there occurs an over or under expenditure, the appropriations
shall automatically be reallocated to preceding or ensuing allotment
periods with the concurrence of the agency head. Whenever such allotments
are established, the Director of Finance shall authorize obligations
to be incurred and expenditures to be made only on the basis thereof.
The Director of Finance shall have the responsibility of ensuring
that obligations are incurred and expenditures made in accordance
with generally accepted governmental accounting and budgetary principles.
B.
The Annual Budget Ordinance shall include, for each
department, commission, board, office and agency of the Town, exclusive
of the Board of Education, appropriations for any or all of the following
major characters of expenditure: personal services, nonpersonal expense,
capital outlay and sundry expense. The appropriation for the Board
of Education shall be lump sum as a sundry expense. The Manager may,
upon written request of the head of a department, commission, board,
office or agency, and upon certification from the Director of Finance
that funds are available, transfer any unencumbered balance or portion
thereof within a major character of expenditure for such department,
commission, board, office or agency.
C.
Transfers between major characters of expenditure
for a single department, commission, board, office or agency shall
be made only upon approval by resolution of the Council. All transfers
shall be subject to restrictions as provided in Chapter VII, Section
7(e) of the Town Charter.
D.
Notwithstanding the foregoing authority to transfer
funds with a major character of expenditure, the total number of regular
positions authorized for any department, commission, board, office
or agency, as shown in the budget document, shall not be exceeded
without prior approval by resolution of the Council.
E.
CAPITAL OUTLAY
NONPERSONAL EXPENSE
PERSONAL SERVICES
SUNDRY EXPENSE
The classification of expenditures for budgeting and
accounting purposes shall be set forth in detail in a chart of budgetary
accounts prepared and maintained by the Manager, and the major characters
of expenditure shall be defined generally as follows:
Payments of a relatively recurring nature to acquire or replace
equipment required for normal operating purposes and of more than
nominal value.
Payments for ordinary and recurring operating expenses not
otherwise classified.
Direct payments to employees through normal payroll procedures.
Payments of a relatively recurring nature imposed by law
or contract as obligations to be met for public, but not departmental,
purposes.
In addition to responsibilities for certification
of funds established by Charter, the Director of Finance is authorized
to disapprove any requisition, voucher, claim or purchase order against
the Town if, in the Director's opinion, it fails to conform to current
budgeting orders or fails to conform to a purpose intended by the
appropriation against which it is drawn.
[Amended 12-16-1986]
Notwithstanding the authority provided by Charter
and this article to transfer funds, the total number of regular, full-time
positions, as shown in the adopted budget document, shall not be exceeded
without prior approval by resolution of the Town Council. The Town
Manager or designee shall be responsible for assuring compliance with
this provision and shall establish procedures necessary to ensure
that no permanent full-time classified or unclassified positions are
created, filled or otherwise approved in excess of those established
and approved by Council action. Nothing in this section shall be construed
so as to prohibit the temporary filling of a position by more than
one employee for purposes of training and employing a new incumbent,
but in no case shall this exceed a period of 30 calendar days, excluding
accrued sick and vacation days, payable upon termination of an incumbent.
All general and special revenue funds shall
be accounted for on the modified-accrual basis, under which revenues
shall be recognized when actually received, or accrued when the Director
of Finance determines them to be both measurable and available, and
commitments of money shall be recorded as soon as they result in contingent
liabilities to be met from available appropriations. This shall not
apply to interest earnings, which may be recognized on a full-accrual
basis, so as not to preclude the Town from maximizing investment earnings
through utilization of long-term investments transcending one or more
fiscal years. Enterprise and intragovernmental service funds may utilize
a full-accrual system of accounting if, in the discretion of the Director
of Finance, it better reflects the financial operation of those funds
to do so. The Town shall utilize a full-encumbrance system for all
funds in all financial transactions of the Town. Salaries and wages
of Town employees chargeable against valid personal services appropriations
need not be encumbered, except at the close of the fiscal year. At
the close of the fiscal year, all salary commitments and related employee
benefits, such as social security, group insurance, retirement contributions
and other obligations, as evidenced by a valid purchase order or contract
accruing to the current accounting period, shall be itemized in a
reserve for encumbrances; said itemized encumbrances, at the discretion
of the Director of Finance, may be met from the aggregate total of
the reserve for encumbrances.
The Director of Finance shall have direct supervision
and control of all accounting and bookkeeping functions of Town departments,
commissions, boards, offices and agencies. In the case of the School
Department, the Director of Finance shall exercise general control
and maintain all controlling accounts in accordance with state statutes
and local Charter provisions. All accounting shall be centralized
in the Department of Finance, which shall maintain a complete, accurate
and modern system of accounting and which shall, at all times, reflect
the financial condition of the Town and show the financial transactions
of all departments, commissions, boards, offices and agencies, including
the School Department, relating to all appropriations and funds. The
Director of Finance shall prescribe all accounts and records necessary
to be kept for proper control and reporting purposes and shall keep
all accounts of the Town, prepare financial statements and prescribe
and supervise such accounting methods as will afford opportunities
to prevent unnecessary expenditures or any expenditures not authorized
by law. The Director of Finance shall also maintain a complete physical
inventory and cost record of all property owned by the Town, including
perpetual inventory records, itemizing materials and supplies carried
in store.
The form of all general and budgetary accounts
shall be in accordance with the standardized classification of accounts
as prescribed by the Director of Finance, who shall maintain, and
update annually, a chart of accounts exhibiting the standard classification.
The budget, accounting and reporting systems of the Town shall at
all times conform to the same structure of accounts.
[Amended 6-14-1988; 8-5-2003; 5-9-2006]
A.
The Director of Finance is responsible for the receipt,
collection and accounting of all moneys due the Town from any source
whatsoever, except as noted in this article, and is authorized to
establish the necessary controls and procedures to ensure the proper
discharge of this responsibility. All moneys received by any department,
commission, board, office or agency of the Town, including the School
Department, shall be promptly turned over to the Director of Finance,
to be deposited in such depositories as may be so designated, except,
however, school activity funds, which may be created from time to
time for the purpose of financing educationally related programs and
events for students of the particular school for which such funds
are established and contributed and which shall be administered by
proper officials of the School Department. The Director of Finance
shall, within one business day, deposit all moneys received in the
previous twenty-four-hour period, except in the months of January
and July, when the Director shall deposit all tax revenues for the
previous twenty-four-hour period within three business days. After
the property tax levy and rate have been officially established, the
Director of Finance shall prepare tax bills and shall have them ready
for payment by taxpayers as soon thereafter as possible, but in no
event later than the first day of the fiscal year for which said levy
is made. Tax bills for any second or subsequent installments shall
be ready not later than the first day of the commencement of said
installment period.
[Amended 10-7-2019]
B.
If any payment to the Town of West Hartford, for any
purpose whatsoever, is made by check, which check is dishonored by
the bank upon which it is drawn due to the presence of insufficient
funds in such account, as defined in C.G.S. § 53a-118(a)(14),
as may be amended from time to time, a fee of $30 shall be charged
in addition to the amount of the original payment due to the Town.
If the dishonor of such check renders the payment made thereby to
the Town untimely or delinquent pursuant to any other provision contained
in this Code, or any other law, regulation or agreement, the fee imposed
hereby shall be imposed in addition to any other penalties specified
elsewhere.
C.
If the payment of any fine, penalty and/or administrative
fee imposed by citation as a result of a violation of an ordinance
of the Town of West Hartford is made after the time within which said
fine may be paid without penalty, the amount of said fine shall be
increased by 13 1/2% of the original amount of the fines, penalties
and/or administrative fees set forth upon the original citation issued,
plus the amount expended by the Town in pursuing collection thereof,
provided that such amount shall not exceed 1/2 of the original amount
of the fines, penalties and/or administrative fees set forth upon
the original citation issued.
All payments or disbursements of the Town shall
be made by check of the Town, signed by the Director of Finance or,
in the absence of the Director of Finance, by the Town Manager, except
from school activity funds or unless otherwise provided by this article.
Any signature on checks of the Town may be manual or by facsimile,
but checks shall be prepared only under the authority of the Director
of Finance.
The Director of Finance shall establish and maintain those funds required by law and/or by sound principles and practices of financial administration. The funds of the Town shall be classified as the general fund and the capital improvement fund and any other funds which may be established by the Director of Finance under this section. All expenditures proposed to be undertaken from the general fund, capital improvement fund or any other funds which may be established shall be appropriated only by applicable ordinances and resolutions as set forth in this article. A self-balancing group of accounts shall be maintained for each fund established under this section, and financial reports shall set forth their financial position as required by § 18-45 of this article.
[Added 9-28-1982; amended 6-28-1983; 6-9-1987; 5-10-1994]
A.
There is hereby established a permanent Risk Management
Fund to incorporate all income and expenses associated with the Town's
and school system's risk management programs, such income to include,
without limitation, investment return accrued with respect to retained
reserves and retrospective and experience-rated insurance premium
refunds, and such expenses to include, without limitations, insurance
premium retentions (deductibles and self-insurance), administration
and staffing and such other expenses as are properly incurred incident
to the operation of the risk management program. Separate accounts
may be established within the Risk Management Fund to incorporate
income and expenses associated with the Town and school system risk
management programs, respectively, provided that the amounts held
to the credit of such accounts may be combined with the discretion
of the Director of Finance for the payment of premiums of insurance
policies, uninsured claims and associated expenses. In addition to
such separate accounts, the following retained earnings reserve accounts
are created within the Risk Management Fund:
(1)
Account A: reserved for heart/hypertension benefits.
(2)
Account B: reserved for Town retiree benefits for
future Town retiree health/life benefits.
(3)
Account C: reserved for school retiree benefits for
future school retiree health/life benefits.
(4)
Account D: reserved for other losses to fund retentions
and deductibles, claim defense costs on uninsured losses and similar
uninsured contingencies.
B.
These accounts shall be dedicated and used only for
the purposes for which they were established. Earnings on the investment
of these accounts shall be credited and retained in the accounts.
Retained earnings in an account in excess of liabilities may be transferred
to the benefit of another account with unfunded liabilities within
the Risk Management Fund upon the recommendation of the Town Manager
and the Risk Management Advisory Board to the Town Council.
C.
Accounts A, B, C and D shall be reviewed periodically
by the Town's actuary and by the Director of Finance, who will be
responsible for recommending funding levels. The Town Manager and
Superintendent of Schools shall incorporate said recommendations for
funding in their recommended annual budgets to the Town Council and
Board of Education, which shall make every attempt to fund said accounts
at the recommended levels.
D.
Said Risk Management Fund shall be subject to normal
budgetary procedures and appropriation action by the Town Council
and Board of Education, provided that the Town Council and Board of
Education shall give due consideration to recommendations of the Risk
Management Advisory Board in taking such action with respect to the
Risk Management Fund.
[Added 2-24-2009]
A.
Pursuant to the authority granted to it in C.G.S.
§ 7-450(b), as that section may be amended or recodified
from time to time, there shall be created and established the Other
Post-Employment Benefits Trust (the “OPEB Trust”) to fund
certain retiree benefits which the Town may be obligated to provide
pursuant to the terms of previously established plans for the benefit
of certain employees, retirees, their spouses and dependents.
B.
Upon the enactment of this section, the members of
the Risk Management Advisory Board shall also serve as, and shall
constitute, the Other Post-Employment Benefits Advisory Board, hereinafter
referred to as the “OPEB Board.” The terms of the members
of the OPEB Board shall be coextensive with their respective terms
as members of the Town of West Hartford Risk Management Advisory Board.
The OPEB Board shall perform the duties set forth in the OPEB Trust
Agreement, as amended from time to time, relating to the administration
of the OPEB Trust.
C.
Upon the enactment of this section, the Director of
Financial Services shall be appointed as Trustee for the OPEB Trust
and shall perform the duties set forth in the OPEB Trust Agreement,
as amended from time to time, relating to the management of the assets
held in the OPEB Trust, and shall have the care and custody of all
assets funds and the power to invest such assets in accord with all
applicable provisions of law.
Interfund loans and advances may be authorized
by resolution of the Town Council upon certification by the Director
of Finance that sufficient cash is available in the fund from which
the loan or advance is to be made. A repayment period not to exceed
three years shall be specified at the time of the authorization of
the loan or advance and shall be scheduled so as to fully reimburse
the advancing fund to meet all current and future obligations. Such
loans or advances shall be used for short-term loans for the establishment
of intragovernmental service funds and other appropriations in order
to avoid thereby unnecessary borrowing costs associated with bond
or revenue anticipation notes.
Transfers between funds which would result in
the recognition of revenue by one fund and the recording of an expenditure
by the other fund for services performed on a recurring basis shall
be clearly displayed as to revenue source and appropriation in the
annual budget document, and the interfund transfer shall be included
in the pertinent financial reports. Transfers in the nature of reimbursements
of expenditures, such as reimbursement to the general fund for services
rendered by the capital improvement fund, may be accomplished through
direct expenditure credits to the fund rendering the services from
the fund receiving services, provided that such services are performed
on an incidental rather than a recurring basis. Both the latter and
former transfer, when employed, shall be based upon reliable estimates
of the cost of service performed, and the Director of Finance shall
establish such procedures as to ensure the proper recording of the
value of said services. Nonrecurring transfers from one fund to another
as a contribution of working capital that is not expected to be repaid
may be authorized by Appropriation Ordinance or by resolution of the
Town Council and shall clearly be displayed in the annual budget document
as to revenue source and appropriation.
[Amended 3-9-1982; 9-28-1982]
Unless otherwise provided, interest earned on all funds and accounts of the Town, including the Capital Improvement Fund established under § 18-37 of this article, shall become a revenue of the general fund and be properly credited in the fiscal year earned, except in those funds which, by separate law or regulation, must accrue exclusively to that fund. Notwithstanding the foregoing, in order to facilitate capital project financing or to maximize investment earnings, the Director of Finance may, with the approval of the Town Manager, designate one or more funds or accounts to receive all or a part of the investment earnings which would otherwise accrue to the general fund under this section.
Any unencumbered and unexpended surplus at the
close of the fiscal year not dedicated as appropriated fund balance
for the ensuing fiscal year shall be subject to further appropriation
by the Town Council to the extent that the Director of Finance certifies
that revenues are estimated to exceed liabilities and expenditures
for the fiscal year. The Director of Finance shall make an estimate
of the fund balance during budget preparation, all or a portion of
which may be included as estimated revenues for the ensuing fiscal
year. This estimate shall include a projection of appropriations over
anticipated expenditures and liabilities of the School Department,
which shall be prepared and forwarded to the Director of Finance by
appropriate school officials upon request of the Director of Finance.
In making such estimates, school officials shall be guided by provisions
contained in this article.
No payment shall be made and/or obligation incurred
on behalf of the Town or the School Department except in accordance
with an appropriation duly made. No payment shall be made or obligation
incurred against any appropriation unless the Director of Finance
shall first certify that there is a sufficient and unencumbered balance
in such appropriation to meet the same. Each purchase requisition
and voucher shall specify the account under which it is to be drawn,
and no claim against the Town shall be paid unless it is evidenced
by a voucher approved for payment by the head of the department, commission,
board, office or agency for which the obligation was incurred. For
the purpose of budgetary control, the Director of Finance may require
a preaudit of unencumbered balances within line-item accounts rather
than by gross appropriation levels. Nothing in this section shall
be taken to prevent the advance authorization of expenditures for
small or emergency purchases, provided that the Director of Finance
shall establish the limits and procedures for such purchases. In addition,
nothing in this section shall prevent the making of contracts or leases
providing for the payment of funds at a time beyond the fiscal year
in which such contracts are made, provided that the nature of such
transactions will reasonably required the making of such contracts
and provided that the Director of Finance shall approve same.
Disbursements made in the ensuing fiscal year
but properly chargeable to the accrued prior year's encumbrance reserve
shall be so charged. As prior year's encumbrances are liquidated,
excess amounts shall revert to fund balance. All prior year's encumbrances
shall be liquidated within three months from the beginning of the
new fiscal year unless an exception is approved by the Director of
Finance. In addition, the Director of Finance may require that no
encumbrance for open purchase orders shall be made obligating funds
past the end of an immediate calendar quarter for any rental or lease,
supplies and materials or professional service, unless the Town shall
be obligated by the law or by contract to continue same on a basis
extending past one calendar quarter. The Director of Finance shall
be the sole determinant of a proper encumbrance to be carried forth
into a following fiscal year and shall prescribe the required recording
of said encumbrances and their liquidation.
The Director of Finance shall, with 30 days
at the end of each quarter, prepare a financial report on the status
of all appropriated funds. At a minimum the report shall include interim
balance sheets for all funds, a tabular statement comparing the receipts
to date by source with the budget revenue estimate and a tabular statement,
indicating for each appropriation the amount originally appropriated,
the amount expended and encumbered to date and available balance.
As soon as possible after the close of the fiscal year, a final report,
subject to independent audit, shall be printed and distributed to
the Town Council and other interested groups and persons. A final
annual financial report shall be printed and distributed as soon as
possible after independent audit.
[Amended 11-10-1998]
A.
The Town Council shall annually designate an independent
certified public accountant or firm of independent certified public
accountants to audit the books and accounts of the Town in accordance
with the provisions of Chapter 111 of the Connecticut General Statutes,
as amended. In making such designation, the Town Council shall take
into consideration the recommendations of the Audit Committee and
shall consider any subsequent recommendations of the Audit Committee
regarding the removal of the designated auditor(s).
B.
During the audit process, the designated auditor(s) may meet, as necessary or appropriate, with the Audit Committee to discuss any issues of particular concern relevant to the audit process. In accord with the provisions of West Hartford Code of Ordinances, Chapter 5, Article XXV, the Audit Committee shall review the draft report of the audit and any associated management letters and may make such requests of the auditor(s) or the administration as may be necessary to provide a fair and complete audit of the Town and Board of Education.
C.
Upon transmission of the final audit report to the
Town Council, the Audit Committee may make such recommendations to
the Town Council and the Board of Education as are necessary to implement
any changes to financial practices or procedures which may be evident
from the audit.
Any person, group, organization or agency receiving
funds from the Town of West Hartford to be disbursed for public purposes
shall keep records of the method and manner in which the funds received
from the Town were expended and shall submit, upon request of the
Town, such records for audit to the Director of Finance as may be
requested.
Nothing in this article should be construed
as contradicting the Charter provisions of the Town of West Hartford
nor the applicable state statutes in the case of the School Department
or other operations governed by specifically appropriate statutory
law. In the event of apparent conflict, the Charter and state statutory
provisions shall prevail.
Provisions of this article shall be subject
to those sanctions provided by state and local law applicable to the
performance of fiduciary and related responsibilities.
