7-1-1 
Each year, not later than October 15, the town administrator shall establish and issue a budget schedule which shall set forth the calendar dates relating to the development of the annual operating budget for the ensuing fiscal year.
7-1-2 
The schedule shall be in accordance with this charter unless deviation therefrom is recommended by the town administrator and approved by the board of selectmen and the finance committee.
7-1-3 
Each year, not later than October 15, the town administrator shall request and receive from the town treasurer, the town collector, the town accountant, the board of selectmen and the board of assessors the estimated revenue for the ensuing fiscal year. Upon receipt of any additional specific fiscal data provided by the commonwealth or any other source, these officials shall revise, update and submit the data forthwith to the town administrator.
7-1-4 
Each year, not later than November 15, the board of selectmen, after consulting with the town administrator, shall issue a policy statement to the town administrator, the finance committee and the Dennis-Yarmouth regional school committee.
7-1-5 
All department heads and all multi-member bodies shall submit the budget requests thereof to the town administrator not later than December 1, each year.
7-1-6 
Each year, not later than December 31, the town administrator shall submit to the board of selectmen and the finance committee a comprehensive draft budget for all town functions for the ensuing fiscal year and an accompanying draft budget message.
7-1-7 
The draft budget message shall explain the draft budget both in fiscal terms and in terms of what specific projects are contemplated in the year ahead. This message shall include:
(a) 
an outline of the proposed financial policies of the town for the ensuing fiscal year;
(b) 
a description of the important features of the budget;
(c) 
an indication of any major changes from the current fiscal year in financial policies, expenditures and revenues, together with the reasons for such changes;
(d) 
a summary of the town debt positions; and
(e) 
such other material as the town administrator may deem appropriate.
7-1-8 
The draft budget shall provide a complete financial plan for all town funds and activities and shall be in such form as the town administrator, in consultation with the finance committee, may establish. The draft budget shall indicate proposed expenditures for current operations and for capital projects during the ensuing fiscal year, detailed by each town agency and by specific purposes and projects.
7-2-1 
Each year, not later than February 28, the finance committee shall, recommend a proposed budget, with or without amendments, and shall submit it to the board of selectmen. In preparing its review, the committee may require the town administrator, any town department, office, board, commission or committee, including the school committee, to appear with, or to provide, appropriate additional financial reports and budgetary information.
7-2-2 
A public hearing with public participation shall be held prior to town meeting at which time the town administrator shall present the financial projection for the coming fiscal year and the finance committee, capital budget committee and the Dennis-Yarmouth regional school committee shall present their budgets to the board of selectmen.
7-3-1 
The town meeting shall adopt the annual operating budget, with or without amendments, prior to the beginning of the fiscal year.
7-4-1 
The town administrator shall prepare a 5-year capital improvements plan which shall be designed to deal with unmet long-range needs and to implement the goals and objectives of the official town plan.
7-4-2 
The capital improvements plan shall include all town activities and departments and the Dennis - Yarmouth regional school district.
7-4-3 
The capital improvements plan shall include:
(a) 
a clear summary of its contents;
(b) 
a list of all capital improvements proposed to be undertaken during the next 5 years, together with supporting data;
(c) 
cost estimates, methods of financing and recommended time schedules; and
(d) 
the estimated annual cost of operating and maintaining the facilities or equipment to be constructed or acquired.
The information required by this section may be revised by the town administrator and shall apply each year to pending capital improvements and capital improvements in the process of construction or acquisition.
7-4-4 
Each year, not later than October 1, the town administrator shall submit the capital improvements plan to the capital budget committee and the finance committee. The capital budget committee shall act thereon and submit its recommendations to the finance committee and the board of selectmen not later than December 1. The board of selectmen may, in its discretion, insert warrant articles seeking appropriations for proposed capital expenditures and adopt the capital improvement plan, with or without amendment.
7-5-1 
The board of selectmen shall publish the capital improvements plan on the official town website and shall publish, in a local newspaper, a notice stating:
(a) 
the times and places where copies of the capital improvements plan shall be available for inspection; and
(b) 
the date, time and place when the board of selectmen and the finance committee shall conduct a joint public hearing on such plan.
7-6-1 
A committee of 7 voters shall be appointed by the finance committee to be known as the capital budget committee, in accordance with article 16 of the annual town meeting held on April 7, 1981.
7-6-2 
The requirements of section 7-6-1 may be waived by a two-thirds vote of the annual meeting.
7-7-1 
Prior to the end of each fiscal year, the board of selectmen and the town administrator shall retain a certified public accountant or qualified accounting firm to conduct an independent annual audit.