The fiscal year of the Town shall be the Uniform
Fiscal Year as prescribed by the C.G.S.
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.
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.
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.
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.
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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.
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:
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.
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.
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.
The Council shall set the tax rate after the
annual budget has been determined and the grand list has been completed.
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.