It shall be the duty of the Town Manager to compile preliminary
estimates for the proposed annual budget. On or before the first Monday
in February the head of each office or agency of the Town supported
wholly or in part from Town funds, or for which a specific Town appropriation
is made, except the Board of Education, shall, file with the Town
Manager on forms provided by him/her a detailed estimate of the expenditures
to be made by his/her office or agency and the revenue, other than
tax revenues, to be collected thereby in the ensuing fiscal year.
Such estimates shall be accompanied by a statement setting forth,
in narrative or such other form as the Town Manager may prescribe,
a program or programs showing services, activities and work accomplished
during the current year and to be accomplished during the ensuing
year. The fiscal year shall be the twelve-month period commencing
on July 1st.
On or before the third Monday in February, the Town Manager
shall present to the Board of Selectmen a proposed budget consisting
of:
(a) A statement outlining the important features of the proposed budget
plan;
(b) Estimates of revenue, presenting in parallel columns the itemized
receipts collected in the last completed fiscal year, the receipts
collected during the current fiscal year to the time of preparing
the estimates, the receipts estimated to be collected during the current
fiscal year, and estimates of the receipts, other than from the property
tax, to be collected in the ensuing fiscal year;
(c) Itemized expenditures for each office or agency for the last fiscal
year and actual expenditures for the current fiscal year to the time
of preparing the estimates, total expenditures as estimated for the
current fiscal year, the requests of the several offices and agencies
for the ensuing fiscal year and the Town Manager's recommendations
for the ensuing fiscal year for all items. The Town Manager shall
present reasons for all of his/her recommendations;
(d) As a part of the annual budget or as a separate report attached thereto,
the Town Manager shall present a program concerning proposed Town
capital improvement projects (municipal and school) for the ensuing
fiscal year and for the four fiscal years thereafter. The Town Manager
shall recommend to the Board of Selectmen those projects to be undertaken
during the ensuing fiscal years and a method of financing the same.
The proposed municipal and school capital projects shall be analyzed
jointly by the Board of Selectmen, Board of Finance, Board of Education
or representatives thereof and other appropriate officials to evaluate
for timing and budget impact of the proposed projects.
(e) As part of the annual budget or as a separate report attached thereto,
the Chief Executive Officer, under the direction of the Board of Selectmen
shall present a program concerning the maintenance of Town properties
and all Town owned facilities including buildings, public schools,
public parks, playgrounds, road or other facilities under the care
of any officer, board, commission or committee of the Town. The budget
shall include funds necessary to be appropriated by the Town for the
maintenance of the local public school(s), and grounds and shall be
accounted for in the Board of Education budget for such purpose as
per C.G.S. § 10-222.
At least 60 days before the Annual Town Budget Public Hearing,
the Board of Selectmen shall present to the Board of Finance in a
prescribed format, the completed budget as prepared by the Town Manager
and such alternatives or changes, as it deems necessary.
Board of Education budget preparation kickoff meeting
participation:
At least seven months before the Annual Town Budget Public Hearing is conducted, the Board of Education shall attend the Board of Finance kickoff meeting to discuss the upcoming budget process per Section
6.5 in the Charter.
Budget development:
(a) The Board of Education shall review for changes and approve an itemized
estimate of the proposed school budget developed by the school Superintendent
for the ensuing year.
(b) At least 60 days before the Annual Town Budget Public Hearing, the
Chair of the Board of Education shall present to the Board of Finance
their proposed itemized school budget including the cost of maintenance
of public school(s) and grounds for the ensuing year. In addition,
the Board of Education shall prepare an annual capital improvement
and maintenance plan. The Board of Finance may only request a dollar
amount change to the total proposed school budget. Changes to line
items in the public school budget can only be made by the Board of
Education. The proposed school budget shall include all education
revenue other than Town appropriations to be received and used toward
education expenses during the next fiscal year.
(c) The recommended final budget shall be submitted by the Board of Education
to the Board of Finance 30 days before the Annual Town Budget Public
Hearing.
All requests for special appropriations shall be made in writing
to the Town Manager and Board of Selectmen. The Town Manager in consultation
with the Board of Selectmen shall make comments and recommendations
and, if appropriate, include the Finance Director and Treasurer's
recommendation on financing and present the request to the Board of
Finance for action. The Board of Finance shall act on all requests
for special appropriations within 30 days and shall file notice of
its action together with the reasons for its action with the Town
Clerk within five days after it has acted.
6.6.1. Appropriation limit. The Board of Finance may make such special appropriations
up to and including a dollar limit of 2% of the Town operations budget,
per department budget in any one fiscal year from an approved contingency
fund without the need for a public hearing.
6.6.2. Request above appropriation limit. All requests for special appropriations
over 2% of the Town operations budget shall require a public hearing
called by the Board of Finance. After such hearing the Board of Finance
shall submit the request with its recommendation, including any financing
considerations, to a duly warned Town Meeting to be held no later
than 30 days after receiving such requests.
For the purpose of meeting a public emergency threatening the
lives, health or property of citizens, or of property of the Town,
or the proper functioning or operation of the Town, emergency appropriations,
the total amount of which shall not exceed 2% of the Town operations
budget, shall be made by the Chief Executive Officer (CEO), or his
designee, with the consent of the Selectmen Chair, provided that the
same, shall decide that a delay in making the emergency appropriation
would jeopardize the lives, health or property of citizens, or the
property of the Town. In the absence of an available unappropriated
and unencumbered general fund cash balance to meet any such appropriations,
additional means of financing shall be provided in such manner, consistent
with the provisions of the C.G.S. and of this Charter, as may be determined
by the Selectmen Chair with the advice of the CEO, Finance Director,
Treasurer and the Board of Finance.
Within six days after the adoption of the annual Town budget per Section
6.5.2, the Board of Finance shall meet and set a mill rate required to generate tax revenue to pay the expenses and appropriations of the Town for the next fiscal year. Should an annual Town budget not be adopted by the start of the next fiscal year, July 1, per provisions of Section
6.5.3, the Board of Selectmen shall set a mill rate required to generate tax revenue to pay the expenses and appropriations as last recommended by the Board of Finance under the provisions of Section 12-123 of the C.G.S.
6.10.1.
Collection of taxes. The Tax Collector shall collect all taxes
due in accordance with the C.G.S. The taxes shall be due July 1 and
January 1 unless otherwise fixed by ordinance.
The Town shall have the power to incur indebtedness by issuing
its bonds and/or notes as provided by the C.G.S. and subject to the
following limitations. The issuance of bonds and/or notes totaling
not more than 10% of the current tax levy for any single purpose in
any one fiscal year may, after consideration by the Board of Finance,
be authorized by majority vote at a duly warned Town Meeting. Any
resolution authorizing the issuance of bonds and/or notes for any
amount over 10% of the current tax levy shall, after a Public Hearing
and consideration by the Board of Finance, be submitted for approval
by referendum vote. An affirmative referendum vote shall consist of
a majority or more in the affirmative and such majority shall consist
of not less than 15% of the eligible voters. The Town may, however,
without such referendum vote, borrow in anticipation of taxes by resolution
an amount not to exceed such taxes, after consideration of the Board
of Finance and adoption by a majority vote of qualified voters present
and voting at a duly warned Town Meeting. Any amount borrowed in anticipation
of taxes shall be repaid within the same fiscal year.
The Town shall make no contributions to any organization or
private corporation except as herein provided or authorized by the
C.G.S. No such contribution of more than $2,000 shall be made to any
such organization or corporation unless the Town is represented on
its board by one or more members nominated thereto by the Board of
Selectmen.
6.13.1.
Principal library. The Richmond Memorial Library Association
shall be considered the principal library of the Town and may be given
monies by the Town for its operation when authorized by the annual
Town budget.
Preauthorization by a board, commission, agency or committee
chair for reasonable expenses incurred by a member in the performance
of their official duties may be reimbursed from an appropriation authorized
for that purpose, subject to the approval of the Chief Executive Officer.