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Sec. 501. - Fiscal Year.#
The fiscal year of the Town shall begin on the first day of July of each calendar year and end on the last day of the following June, provided, however, that the Financial Town Meeting, upon recommendation of the Town Council, may change the dates of the fiscal year.
Sec. 502. - Preparation of the Budget.#
All budget requests from town officials and agencies shall be submitted to the Council not later than March 1st in each year. The Council shall be supplied by the head of each department, office or agency with estimates of its revenues and expenditures together with such supporting information as may be requested. In preparing the proposed budget, the Council shall review all such estimates, and may revise them as it may deem advisable. The proposed budget prepared by the Council shall show all anticipated revenues by source, and all proposed expenditures by line item, and the total of proposed expenditures shall not be greater than the sum of anticipated revenues and grants from all sources, plus such portions of the available surplus in the general fund and moneys from reserve funds as the Council shall recommend for use in supporting the budget.
Sec. 503. - Public Hearings on Budget.#
The Town Council shall hold a public hearing on its preliminary recommended budget prior to final adoption of the proposed budget to be presented to the Financial Town Meeting, which hearing shall take place at least thirty (30) days prior to the date for the Financial Town Meeting. Sufficient copies of the preliminary recommended budget shall be made available by the Town Clerk for use of all offices, departments and agencies, and for use by all other interested persons. At least ten (10) days prior to the date for the Financial Town Meeting the Council shall cause to be published in a newspaper of general circulation in the Town a summary of the proposed budget as adopted for presentation to the Financial Town Meeting, as prescribed in the State Property Tax and Fiscal Disclosure Law. The Council shall ensure that all other provisions of said Law, and the provisions of state law pertaining to the maximum tax which towns may levy, as the said laws may be amended from time to time, are complied with.
Sec. 504. - Capital Program.#
The Council shall provide for the adoption of a multiyear program for capital expenditures by the Town and for annual written reviews thereof. Such program and annual reviews shall provide for projections and planning by Town departments, offices, boards, commissions and other agencies, to be submitted to the Council in writing for adoption by the Council after [a] public hearing.
Sec. 505. - Purchasing and Accounting Control.#
(a)
The Council shall provide by ordinance policies and procedures to govern the making of purchases by and on behalf of the Town, in conformity with G.L. 1956, § 45-55-1 et seq., relating to the award of municipal contracts, and other applicable provisions of state law, now or hereafter in effect. Such policies and procedures shall be designed to ensure that Town funds are expended in the most efficient and economical matter possible, and to provide maximum value per dollar expended in all purchases of goods and services.
(b)
The purchasing procedures shall require that all purchases and contracts executed on behalf of the Town be made pursuant to a written requisition from the head of the office, department or agency whose appropriation will be charged, accompanied by a certification that there is sufficient unencumbered appropriation balance to the credit of such office, department or agency to pay for the supplies, material, equipment or contractual services for which the contract or order is to be issued. The Council shall not authorize final payment in any such instance until it is satisfied that proper procedures have been followed and payment is in order. No increase in the total cost of any contract for goods or services which has been entered into on behalf of the Town shall exceed ten percent (10%) of such total cost, and any increase shall be made pursuant to a written requisition, certified as aforesaid for available funds, and approved by the Council before payment is made.
(c)
The Town Clerk shall serve as the purchasing officer of the Town, provided however, that the Council may make other provision for the discharge of those responsibilities under G.L. 1956 § 45-55-1 et seq., "Award of Municipal Contracts." The purchasing officer shall be responsible for insuring that the required bidding process and the other pertinent provisions of state law and local ordinance relating to purchasing are followed.
(d)
Any contract, verbal or written, made in violation of any provision of this Charter, or any regulation made under the authority thereof or of applicable state law, shall be null and void, and any cost incurred thereby shall be borne by the Town official or employee responsible for such violation.
(Res. of 11-7-00; Ord. of 11-5-24(3))
Sec. 506. - Budget Administration.#
At such time following the adoption of the annual budget as the Council shall specify, each department, office or agency shall submit work programs for the ensuing fiscal year showing the requested allotments of its appropriation by quarters or other prescribed periods within the year. The Council shall review and authorize such work programs and allotments with or without revision as early as possible in the fiscal year, and may revise such allotments during the year as it may deem advisable.
Sec. 507. - Lapse of Appropriations.#
Every appropriation, except an appropriation for a capital expenditure, shall lapse at the close of a fiscal year to the extent that it has not been expended or encumbered. An appropriation for a capital expenditure shall continue in force until the purpose for which it was made has been accomplished or abandoned; the purpose of any such appropriation shall be deemed abandoned if two fiscal years following the date of appropriation pass without any disbursement from or encumbrance of the appropriation. This section does not apply to grants, gifts, and other such unanticipated non-budgetary funds received during any fiscal year and are designated for a specific purpose.
(Ord. of 11-5-24(4))
Sec. 508. - Emergency Appropriations.#
To meet a public emergency affecting life, health, property or the public peace, the Council may make emergency appropriations. Such appropriations may be made by emergency ordinance in accordance with the provisions of Section 411 of this Charter. To the extent that there are not available unappropriated revenues to meet such appropriations, the Council may by such emergency ordinance authorize the issuance of emergency notes, which may be renewed from time to time, but the emergency notes and renewals of any fiscal year shall be paid not later than the last day of the fiscal year next succeeding that in which the emergency appropriation was made.
Sec. 509. - Fees Paid to the Town.#
All fees or other funds received by any office or employee of the Town shall belong to the Town and shall be recorded, receipted for and conveyed at such intervals as the Council may require to the Town Treasurer for deposit in the general fund or in such specifically designated funds as may have been established by the Financial Town Meeting, except as otherwise provided in this Charter. All fees and other funds so received shall be deposited into an account of the Town maintained at a financial institution within (5) business days of its receipt by the Town or in special circumstances after completion of departmental processing.
(Amd. of 11-3-98)
Sec. 510. - Council Discretionary Fund.#
There may be included by the Council in the budget to be proposed to the Financial Town Meeting a line item to provide a discretionary fund to be used by the Council to meet unanticipated expenses for which there is no provision or insufficient provision in the budget as adopted or to meet emergency needs for expenditure which might arise during the fiscal year. All expenditures from the discretionary fund must be considered and approved by the Town Council in open session at a Town Council meeting.
Sec. 511. - Reserve Fund.#
There shall be established by the Financial Town Meeting a fund to be designated the Reserve Fund into which there may be transferred from time to time by vote of the Town Meeting the whole or any portion of the surplus funds which the Town may have at the end of any fiscal year, or to which direct appropriations may be made, or which may be augmented by both means. The purpose of the Reserve Fund shall be to make moneys available for temporary borrowings in anticipation of taxes, and/or for capital expenditures, but for no other purpose. The Council may authorize borrowing from the Reserve Fund in anticipation of taxes within such limits as the Financial Town Meeting shall set for each fiscal year. Moneys from the Reserve Fund may be used for capital expenditures only upon specific authorization of the Financial Town Meeting. The Town Treasurer shall have the authority, with the approval of the Council, to make such prudent investments of moneys in the Reserve Fund as may seem appropriate.
Sec. 512. - Budget Cap.#
(a)
Every effort shall be made by the various town officials, departments, agencies, boards, commissions and other bodies in submitting their annual budget requests pursuant to Section 502 of this Article, to limit those requests to an amount or amounts which exceed the comparable appropriation or appropriations for the current fiscal year by no more than five and one-half percent (5.5%) thereof. In like manner the Council, in its review and inclusion of the budget requests in the annual Town budget to be recommended to the Financial Town Meeting, shall insofar as possible keep all appropriation resolutions at no more than a five and one-half percent (5.5%) increase over the comparable current year appropriations, and in all instances in which it recommends a greater than five and one-half percent (5.5%) increase, or a new item of expenditure, prepare an explanation and justification thereof.
(b)
As the Financial Town Meeting considers each appropriation resolution, the Moderator shall inform the electors present as to whether or not it exceeds the five and one-half percent (5.5%) limit provided in this section, and if so, by how much in percent and in dollars. The Moderator shall advise the electors that any appropriations except that for school purposes, which does exceed the five and one-half percent (5.5%) limit, requires a two-thirds vote of those present for adoption.
(c)
In the event that an appropriation resolution which exceeds the five and one-half percent (5.5%) limit fails of approval by a two-thirds vote, the Moderator shall entertain amendments from the floor thereto and following discussion shall put any such amendment to a vote until an amendment and the amended resolution receive the votes necessary for adoption by majority or a two-thirds vote, as may be required.
Sec. 513. - Reserved.#
Editor's note— An amendment adopted Nov. 8, 2016, repealed § 513, which pertained to animal shelter facility fund and derived from Ref. of 11-2-04.
Sec. 514. - Reserved.#
Editor's note— An amendment adopted Nov. 8, 2016, repealed § 514, which pertained to transfer station facility fund and derived from Ref. of 11-2-04.