The fiscal year of the Town of Bethel shall
run from July 1 through June 30 and shall be designated by the year
in which June 30 falls. This fiscal year shall apply to all funds
operated by the Town.
The balances of certain accounts, previously
appropriated, may be carried forward into the following fiscal year
when, in the judgment of the Selectmen, any of the conditions described
in Subsection A, B or C herein exist:
A. The intended expenditure did not occur because of
operational delays which were beyond the control of the management
of the Town.
B. The intended purpose of the expenditure is met seasonally
and the termination date of the fiscal year arbitrarily places said
purpose within two fiscal years.
C. The Town has encumbered funds necessary for payment
but disbursement of funds has not yet occurred.
[Amended 6-13-2001]
The Town shall be authorized to collect and
receive taxes which have not yet been assessed.
On an annual basis, the Selectmen shall determine
tax due dates and the interest rate to be charged on delinquent taxes.
Copies of Town financial audits shall be permanently
secured and available at the Town office for public inspection during
normal business hours.