The Board of Assessment Appeals shall consist of three members,
each to be 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 Town office or be an employee or contract employee
of the Town. For the purpose of this section, the term "Town office"
shall not include membership on temporary or advisory agencies.
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.
Approval of special appropriations.
(1)
In any fiscal year the Board of Finance, on request of the Board
of Selectmen or on request of the Board of Education, may upon affirmative
vote of four members make special appropriations without the need
for approval by a Town Meeting up to $50,000 in the aggregate to each
of the Board of Selectmen and the Board of Education from the undesignated
fund balance. Any funds approved by a Town Meeting shall not be included
in the aggregate limits for the fiscal year.
(2)
In any fiscal year the Board of Finance, on request of the Board
of Selectmen or on request of the Board of Education, may upon affirmative
vote of five members make special appropriations without need for
approval by a Town Meeting in excess of $50,000 but not greater than
$100,000 in the aggregate to each of the Board of Selectmen and the
Board of Education from the undesignated fund balance. Any funds approved
by a Town Meeting shall not be included in the aggregate limits for
the fiscal year.
(3)
If the Board of Finance does not approve a request for a special
appropriation as provided in sections (1) and (2) above, the Board
of Finance may, by majority vote, refer the matter to the Board of
Selectmen to schedule a Town Meeting to consider approval of such
request from the Board of Selectmen or the Board of Education.
(5)
When the Town is maintaining a reserve fund for capital and nonrecurring
expenditures in accordance with the General Statutes, appropriations
to such fund shall be made only upon recommendation of the Board of
Finance and approval by a Town Meeting. At said Town Meeting, the
requested appropriation may be decreased but not increased.
(6)
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.
C.
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 all departments and agencies shall
be that prescribed by the 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.
D.
Bonds and notes. Issuance of bonds or notes shall require approval
by 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 of the Board of Selectmen which shall be the
Town's legislative body for this purpose.
E.
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)
The acceptance of, and authorization for expending, such grant of
funds or materials up to $25,000 which does not require additional
Town expenditure shall require the approval of either the Board of
Selectmen or the Board of Education, as the case may be.
(3)
The acceptance of, and authorization for expending, such grant of
funds or materials greater than $25,000 but not exceeding $200,000
which does not require additional Town expenditure 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.
(4)
The acceptance of, and authorization for expending, such grant of
funds or materials up to $200,000 which requires additional Town expenditure
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.
(5)
The acceptance of, and authorization for expending, such grant of
funds or materials which exceeds $200,000 or which requires the hiring
of additional personnel shall require approval by a Town Meeting.
