Town of Canton, CT
Hartford County
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Table of Contents
Table of Contents
The Board of Assessment Appeals shall consist of three members, each elected for a four-year term, and with one member and two members, respectively, each being elected at alternating regular Town elections.
The Board of Education shall consist of nine members, each to be elected for a four-year term, and with four members and five members, respectively, each being elected at alternating regular Town elections. If the number of members to be elected is odd, no elector shall vote for more than a bare majority of the number, and if the number to be elected is even, an elector may vote for three such members.
The Board of Finance shall consist of six members, each to be elected for a four-year term, and with three members being elected at each regular Town election. Members shall serve without compensation. However, necessary expenses incurred by members of the Board of Finance in the performance of their duties may be paid from an appropriation authorized for that purpose. No member of the Board of Finance shall hold any other office in the Town or be an employee or contract employee of the Town.
A. 
General duties and responsibilities. The Board of Finance shall:
(1) 
Be the budget-making authority of the Town and, no less than annually, shall analyze and report on the long-range financial plan and debt management for the Town.
(2) 
Except as otherwise provided by this Charter, be governed by and have all the duties, responsibilities and powers provided for in the General Statutes.
(3) 
Annually designate an independent public accountant to audit the accounts of the Town, as required by the General Statutes.
(4) 
Have access at all reasonable times to the records and accounts of the Board of Selectmen and of the Board of Education.
B. 
Annual budget. The annual budget shall have three sections:
(1) 
A Board of Selectmen section which shall include recommended capital expenditures.
(2) 
A Board of Education section which shall include recommended capital expenditures.
(3) 
A Board of Finance section which shall include the contingency fund, the reserve fund for capital and nonrecurring expenditures, bonding and borrowing (principal, interest and sinking fund payments), along with all estimates and expenses of the Board of Finance. The Board of Finance section shall also include a capital improvement fund which shall consist of recommendations for capital expenditures by both the Board of Selectmen and Board of Education. The Board of Finance shall have the power to increase or decrease the amount of funding for the capital improvement fund but not the selection of the projects that have been recommended by the Board of Selectmen and the Board of Education for inclusion in the capital improvement fund.
C. 
Annual budget responsibilities.
(1) 
On or before the second Monday in March, the Board of Selectmen and the Board of Education shall present to the Board of Finance the proposed annual budgets for the ensuing fiscal year for Town administration and Board of Education operations, respectively. The Board of Finance shall review the proposed budgets and shall make bottom line adjustments to either or both of such proposed annual budgets as the Board of Finance deems appropriate.
(2) 
Not less than two weeks prior to the Annual Budget Meeting, the Board of Finance shall hold a public hearing at which a proposed annual budget showing itemized estimates of the expenditures of the Town for the ensuing fiscal year and itemized estimates of income shall be presented. The Board of Finance shall publish at least five days in advance of such public hearing (excluding from the five days both the day that the notice is published and the day of the hearing) a notice of the date, time and place of such hearing. Such notice shall be published on the Town's website and in such other manner as may be required by the General Statutes.
(3) 
Subsequent to said public hearing, the Board of Finance shall prepare a budget (hereinafter called the "recommended budget") and shall submit this recommended budget for adoption by the Town at the Annual Budget Meeting.
(4) 
Not less than five calendar days prior to the date of the Annual Budget Meeting (not counting as one of said five days the day that the notice is published), the Board of Finance shall cause to be published on the Town's website and in such other manner as may be required by the General Statutes a notice of the date, time, and place of the Annual Budget Meeting together with (i) an itemized statement of all actual receipts from all sources of the Town during its last fiscal year; (ii) an itemized statement by classification of all actual expenditures during the same year; (iii) an itemized estimate of anticipated revenues during the ensuing fiscal year from each source other than from local property taxes and an estimate of the amount which should be raised by local property taxation for such ensuing fiscal year; (iv) an itemized estimate of expenditures of the Town for such ensuing fiscal year; and (v) the amount of revenue surplus or deficit of the Town at the beginning of the fiscal year for which estimates are being prepared.
(5) 
On or before the 10th day prior to the date of the Annual Budget Meeting, the Board of Finance shall do a Town-wide mailing of a summary covering all parts of the recommended budget, including reserve fund, contingency fund, surplus revenue, Grand List and projected mill rate information.
D. 
Laying of taxes.
(1) 
When the budget has been approved and the Grand List has been completed, the Board of Finance shall forthwith meet and lay a tax on the Grand List sufficient, in addition to the other estimated yearly income of the Town, to pay the expenses and appropriations of the Town for the ensuing fiscal year and absorb any revenue deficit of the Town at the end of the current fiscal year.
(2) 
The Tax Collector shall collect the tax.
E. 
Approval of special appropriations.
(1) 
The Board of Finance on request from the Board of Selectmen or on request from the Board of Education may in any fiscal year make special appropriations up to $25,000 in the aggregate from surplus or from the contingency fund to the requesting Board of Selectmen or to the requesting Board of Education, provided an unusual condition has been found to exist by the Board of Selectmen or the Board of Education requiring such request to be made thereby to the Board of Finance.
(2) 
In any fiscal year, upon affirmative vote of five of its members, the Board of Finance may, without the need for approval by a Town Meeting, make special appropriations in excess of $25,000 but not to exceed $50,000 in the aggregate from surplus or from the contingency fund pursuant to a request therefor made to the Board of Finance by the Board of Selectmen or the Board of Education, provided an unusual condition has been found to exist by the Board of Selectmen or the Board of Education requiring such request to be made thereby to the Board of Finance. If five members of the Board of Finance do not agree, a majority of those members of the Board of Finance present and voting may recommend the appropriation or transfer for Town Meeting approval.
(3) 
No Town department or agency or the Board of Education may receive over $50,000 in the aggregate from special appropriations in any fiscal year without the approval of a Town Meeting.
(4) 
Regardless of the sum involved, no new position in any Town department or agency shall be funded by the Board of Finance by means of a special appropriation, a transfer of unexpended balances between departments or agencies or a redistribution of unexpended balances within a department or agency without recommendation by the Board of Selectmen and the approval of a Town Meeting. Notwithstanding the above, the Chief Administrative Officer may, upon vote and approval of not fewer than four members of the Board of Selectmen, hire an unbudgeted temporary employee where an unusual and unanticipated condition is found to have occurred. Such employment shall not exceed 90 days without Board of Finance and Town Meeting approval.
(5) 
When the Town is maintaining a reserve fund for capital and nonrecurring expenditures in accordance with the General Statutes, appropriations from the reserve fund shall be made only upon a request from the Board of Selectmen or the Board of Education and recommendation of the Board of Finance and approval of a Town Meeting. At said Town Meeting the requested appropriation may be decreased but not increased.
(6) 
Special appropriations other than those from surplus revenue or from the contingency fund may be made only by vote of a Town Meeting on recommendation of the Board of Finance.
(7) 
The provisions of this section shall not be a limitation on the power of the Town on the recommendation of the Board of Finance to issue bonds or other obligations for appropriations or indebtedness in accordance with the General Statutes and this Charter.
F. 
Expenditures and accounting.
(1) 
The fiscal year of the Town shall begin on July 1 and end on June 30 of the following calendar year, unless otherwise changed by ordinance.
(2) 
The system of accounts used by agencies and departments shall be that prescribed by General Statutes as supplemented by regulations of the Board of Finance.
(3) 
The Board of Finance shall keep under review the expenditures of the Board of Selectmen and the Board of Education and may require periodic reports by the Board of Selectmen and by the Board of Education of such expenditures.
(4) 
The Board of Finance shall also designate the forms and procedures for orders to be drawn on the Finance Officer/Treasurer by the Board of Education and the Board of Selectmen.
(5) 
All officials and agencies, including the Board of Education, shall comply with the requirements and policies of the Board of Finance as provided for by this section. Such requirements and policies of the Board of Finance shall not be inconsistent with this Charter and the General Statutes.
(6) 
The Board of Education and the Board of Selectmen shall report promptly in writing to the Board of Finance after making any transfer or redistribution of unexpended balances between or within departments, agencies, categories, or items as set forth in their respective budgets.
G. 
Bonds and notes. Issuance of bonds or notes shall require approval of a Town Meeting except notes in anticipation of taxes, which notes are to be paid no later than the end of the fiscal year during which such taxes are due and payable. Issuance of tax anticipation notes shall require approval by the Board of Selectmen which shall be the Town's legislative body for this purpose.
H. 
Temporary inter-fund transfers. Temporary inter-fund transfers by either the Board of Selectmen or by the Board of Education shall require approval by the Board of Finance upon recommendation of the Town's Chief Administrative Officer and the Finance Officer/Treasurer.
I. 
Grants.
(1) 
Applications for grants of funds or materials from federal and state governmental sources or from other entities may be initiated, completed and filed with notice thereof to the Board of Finance by either the Board of Selectmen or the Board of Education upon approval of said action by majority vote of the Board of Selectmen and of the Board of Education, respectively.
(2) 
Acceptance of any such grant of funds or materials and authorization for expending any grant funds or using any grant materials shall require the approval of either the Board of Selectmen or the Board of Education, as the case may be, and the Board of Finance. If any acceptance pertains to a grant of funds or other property in excess of $100,000 or if any grant requires matching funds not already appropriated through the budget process or the hiring of additional personnel, then the approval of the Town Meeting shall be required.