Town of Mansfield, CT Article IV Town Appropriations and Bond Issues

§ C401 Fiscal year.

The fiscal year of the Town shall be the Uniform Fiscal Year as prescribed by the C.G.S.

§ C402 Budget development.

Developing a budget proposal is the responsibility of the Town Manager with policy guidance from the Town Council. Participating in the process, from the presentation of the Manager's budget proposal to the Town Council to the final adoption of the budget, is the right and responsibility of the citizens of Mansfield. The Town staff shall assist the Council and provide information publicly throughout the budget process.

§ C403 Manager's budget.

Annually, at the time determined by the Council, the Manager shall present to the Council a budget proposal consisting of:

A. A budget message outlining the financial situation of the Town government and describing the important features of the budget plan.

B. The budget of the Board of Education as submitted to the Manager, along with whatever analysis or comment the Manager wishes to provide.

C. Statements of the Manager's proposed operating program and expenditures for the Town functions and Town-supported functions, other than those of the Board of Education, along with comparisons of amounts expended in the last completed fiscal year and estimated amounts to be expended in the current fiscal year.

D. Information on amounts of revenue other than property taxes collected, by source, in the last completed fiscal year, estimates for the current year and for the ensuing year, along with information and estimates regarding property tax revenues for the same periods.

E. Statements of the condition and estimated condition of the Town funds and of the debt service obligations of the Town, as well as a list of proposed capital improvements to be undertaken during the ensuing fiscal year or later years, and the proposed methods of financing them.

F. Such other information as will assist the Council and the voting residents of Mansfield in deciding on an annual appropriation and a capital improvement program.

§ C404 Council budget action.

During the budget adoption process, the Town Council shall hold at least two Town Budget Information Meetings. At least 10 days prior to each meeting, the Town Council shall widely distribute budget information and notice of the meeting. The Town Council shall adopt a proposed budget, including a recommended appropriation act, by May 1.

§ C405 Budget Town Meeting.

A. An annual Town Meeting for budget consideration shall be held on the second Tuesday in May at 7:00 p.m. Any person who is an elector of Mansfield may vote and any citizen of the United States of the age of 18 years or more who, jointly or severally, is liable to the Town for taxes assessed against him or her on an assessment of not less than $1,000 on the last completed grand list of Mansfield may vote. The budget adoption vote shall be by confidential ballot. This meeting shall consider the budget presented to it by the Town Council and may approve, lower or raise the budget of any program.

If the annual Town Meeting fails to adopt a budget, the proposed budget will be returned to the Town Council for its reconsideration. The Council shall return the same or a revised budget to a Town Meeting called by the Council for a date no later than 10 days after the first meeting. This Town Meeting shall also approve, lower or raise the budget of any program. Should the Town Meeting fail to adopt a budget, the budget appropriation last proposed by the Town Council shall be in full effect.

B. The budget approved by the Town Meeting or adopted by the Town Council as provided in Subsection A shall be subject to repeal if:

(1) Within 21 days after the budget is approved by Town Meeting (or adopted by the Town Council as provided for in Subsection A), electors as determined by the revised registry list last completed present a petition requesting that such budget be repealed and replaced by a substitute budget. The petition shall be in the form prescribed in Subsection C and signed by not less than 2% of the electors as determined by the revised registry list last completed.

(2) The Town Clerk determines the petition to be sufficient. If said petition is found to be sufficient, the Town Clerk shall so certify to the Town Council within five days after receipt of the petition. If the petition is found to be insufficient, public notice of such insufficiency shall be given by placing a legal notice in a newspaper of general circulation in the Town. After the Town Clerk has found any such petition to be insufficient, no further proceedings shall be had thereon.

(3) After the Town Clerk certifies the petition, the question shall be submitted to a referendum of the persons eligible to vote at the budget Town Meeting following the form of Subsection D. At least 10 days prior to the referendum the Town Council shall publish notice of the referendum in a newspaper having circulation in the Town. Such notice shall set forth the date on which and the hours during which the referendum will be held and the text of the question as it will appear. Such referendum shall be held on a Tuesday.

(4) A majority of those voting in the referendum vote against the budget.

C. The form of the petition will follow §§ C311 and C312.

D. The referendum question provided for in Subsection B shall consist of one binding and two advisory questions. The binding question shall read: "Are you in favor of the budget as adopted on [here insert date of adoption]?" The two advisory questions shall read:

(1) "If the budget is defeated, is the Town budget portion

Too high?

Too low?"

(2) "If the budget is defeated, is the school budget portion

Too high?

Too low?"

E. If the vote to repeal succeeds, the Town Council shall, not later than 12:00 midnight on June 30, adopt a substitute budget and a substitute resolution establishing the tax rate, and file such budget and resolution with the Town Clerk.

(1) The budget and the resolution establishing the tax rate, or such substituted ordinance and resolution as may be adopted as provided in this section shall take effect as of the start of the ensuing fiscal year.

(2) The substitute budget enacted pursuant to this section shall not be subject to referendum.

§ C406 Appropriations not in budget and budget transfers.

A. Transfers of moneys from one department to another in the annual appropriation or appropriations not in the original appropriation, in an aggregate amount not to exceed 0.5% of the annual budget in any one fiscal year, may be made by the Council. Transfers or new appropriations in an amount from 0.5% to an aggregate amount not to exceed 1% of the annual approved budget in any one fiscal year, may be approved by consecutive actions of the Council and a Town Meeting which shall be called by the Council following its action on the new spending proposal.

B. An appropriation or transfer of over 1% of the annual budget for an expenditure not provided for in the annual budget may be approved by consecutive favorable action of the Council and a referendum of the voters of the Town.

C. Notwithstanding the foregoing, the Council may approve appropriations without limitation as to amount if such appropriations are to be funded from revenues other than receipt of taxes or proceeds of borrowings authorized pursuant to §§ C406 and C407 of the Charter, unanticipated in the annual budget. The Council is authorized to establish special funds with respect to such appropriations.

§ C407 Issuance of bonds.

Notwithstanding the provisions of § C406, the Council, after approval of consecutive actions of the Council and a Town Meeting, may authorize, in any one fiscal year, the issuance of bonds and borrowing in anticipation of bonds, and the appropriation of the proceeds thereof, in an aggregate amount not to exceed 1% of the annual budget. The authorization, in any one fiscal year, of the issuance of bonds and borrowing in anticipation of bonds, and the appropriation of proceeds thereof, in an amount exceeding 1% of the annual budget may be approved by consecutive favorable action of the Council and a referendum of the voters of the Town if the favorable vote is at least 15% of the voters on the revised registry list last completed.

§ C408 Determination of tax rate by Council.

The Council shall set the tax rate after the annual budget has been determined and the grand list has been completed.

§ C409 Emergency appropriations.

For the purpose of meeting a public emergency or disaster threatening the lives, health or property of citizens, emergency appropriations may be made by the Town Manager. The Town Manager shall advise the Council of such actions at the earliest possible date following the declaration of an emergency or disaster by the Town Manager. The Council may affirm the Town Manager's actions and may also declare the time at which the emergency or disaster ceases to exist.