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Section 18.01 - The Budget#
The budget of the Town of Warren shall have four (4) components: (1)
Operating Budget which includes salaries and wages
(2)
Capital Budget
(3)
Grants and Contributions
(4)
Debt Service and Professional Contract Services
Section 18.02 - Fiscal Year#
The fiscal year of the Town of Warren's government shall begin on the first day of July and shall end on the last day of June of each calendar year. Such fiscal year shall also constitute the budget and accounting year.
Section 18.03 - Unexpended Appropriations and Unanticipated Revenues#
Except as hereinafter specifically provided, any unexpended appropriations and/or unanticipated revenues remaining in a budget of any department, office, commission, committee, council, board, agency, or authority at the end of the fiscal year shall become part of the general working capital of the Town of Warren, and may not thereafter be expended without approval by the Town Council. For purposes of this section the term "general working capital" shall mean the aggregate amount of all unappropriated revenue and unspent or unencumbered appropriations not otherwise set aside pursuant to the provisions of Section 18.04 thereof. Amounts contained in the general working capital fund may be expended in anticipation of the receipt of taxes and other revenues; provided, however, that at the end of any fiscal year the balance in the general working capital fund shall be no less than the balance at the close of the preceding fiscal year together with all additions thereto and interest which shall have been earned thereon, reduced by approved appropriations therefrom for such fiscal year.
Section 18.04 - Capital Reserve Accounts#
Except as may otherwise be specifically provided in the enabling legislation authorizing the borrowing of money by the Town of Warren, the Town Council may establish special capital reserve accounts for the specific purposes set forth in the resolution to be comprised of the proceeds of any borrowings for construction or acquisition of any facilities or equipment which remain unexpended at the conclusion of such construction or acquisition, or funds from current appropriations. Upon adoption of such resolution, the funds set aside in each such account shall be considered a capital reserve account. To the extent any sums deposited in each such account are from the current year's appropriations, the amount so deposited within any fiscal year shall be considered an expenditure within that fiscal year. The monies contained in any such capital reserve account may, however, be used as general working capital in anticipation of taxes or other revenues; provided, however, that at the close of any fiscal year the balance in each such account shall be no less than the balance at the close of the preceding fiscal year together with all additions thereto during such fiscal year, and all interest which shall have been earned reduced by all expenditures made therefrom. The Town Council may authorize expenditures from each such capital reserve account for the purposes and on the conditions contained in the resolution establishing such account.
Section 18.05 - Expenditures#
Line item appropriations shall be adhered to and there shall be no transfer of funds from one line item to another to cover over-expenditures except with Town Council approval pursuant to Section 3.11 of this Charter.
The Town Council shall not make contributions in excess of one hundred fifty ($150.00) dollars from any Town account to any private person or entity except as authorized in the approved budget.
Section 18.06 - Allowance for Doubtful Accounts#
There shall be a required line item for an allowance for doubtful accounts. This figure shall be based on historical data on uncollected taxes.
Section 18.07 - Budget Schedule#
(1)
The budget procedure as set forth in this section shall consist of:
(a)
An initial public hearing
(b)
Preparation of a proposed budget by the Town Manager;
(c)
Presentation to the Town Council;
(d)
Public Budget Meetings on the proposed budget
(e)
Approval of a preliminary budget by the Town Council;
(f)
Petitions to modify the budget, if any;
(g)
Public Budget Meetings on the preliminary budget and modifications approved by the Council, if any; and
(h)
Final budget approval by the Town Council.
(2)
Publication of budget schedule. Prior to December 31 st of each year, a summary of the budget process, together with a tentative schedule of dates of the various hearings shall be prepared for public distribution by the town clerk and the town clerk shall arrange for the publication of a notice thereof in at least one newspaper of general circulation in the town as directed by the town council and post copies in the town hall, on the town web site, and as otherwise directed by the Town Council.
Section 18.08 - Notice of Public Hearings#
Public hearings shall take place no less than ten (10) calendar days following the publication of the proposed and preliminary budgets, which publication shall include notice of the time and place of the hearings. The form of notice shall conform to applicable requirements under the General Laws of the State of Rhode Island.
Section 18.09 - Initial Budget Hearing#
The Town Council shall schedule a public hearing no later than January 15 for the purpose of discussing and soliciting comments from the residents relating to the general goals and objectives of the budget for the next fiscal year, prior to the preparation and presentation of a proposed budget by the Town Manager. Matters for discussion and consideration may include, without limitation, any increase or decrease in taxes, proposed new projects, contractual obligations and other items affecting the budget. Notice of the hearing shall be published no less than ten (10) calendar days prior to the hearing.
Section 18.10 - Budget Requests#
The heads of all departments, offices, boards, commissions, councils, authorities and other Town agencies shall submit requests for funding of their respective operations during the next fiscal year to the Town Manager prior to February 1. Said requests shall be accompanied by estimates of revenues and expenditures and such other supporting materials as the Town Manager shall direct.
Section 18.11 - Proposed Budget#
The Town Manager shall submit to the Town Council, no later than March 1, a proposed budget of receipts and expenditures, and an explanatory budget message. The proposed budget shall show receipts and expenditures for both the current and the new fiscal years. In preparing the proposed budget, the Town Manager shall show all anticipated revenues and all proposed expenditures and the total of proposed expenditures shall not be greater than the total of anticipated revenues. For budgeting purposes, anticipated revenues shall include: (1)
Miscellaneous revenues
(2)
Amount to be raised by property taxes
(3)
Unexpended capital reserve appropriations
Upon acceptance by the Town Council, the proposed budget shall be made public, posted on the Town web site, and available upon request in the office of the Town Clerk.
Section 18.12 - Public Budget Meetings#
The Town Council shall schedule two public meetings to discuss the Town Manager's proposed budget and any changes thereto. Residents of the Town shall have the opportunity to comment during the meetings.
Section 18.13 - Preliminary Budget#
The Council shall, no later than April 15, approve a preliminary budget, and that the Preliminary Budget shall be submitted to the Rhode Island Division of Municipal Finance for review and approval which shall show both the recommendations made by the Town Manager and any changes made by the Town Council. If the preliminary budget proposes an increase in the total of expenditures as proposed by the Town Manager, it also shall provide for increasing the total anticipated revenues, and shall indicate the revenues necessary to maintain a balance between revenues and expenditures. No revenue from any source other than the tax levy shall be included in the preliminary budget approved by the Town Council unless the facts clearly warrant the expectation that such amount actually will be realized in cash during the budget year.
Section 18.14 - Publication of Preliminary Budget and Tax Rate#
Upon approval of the preliminary budget, the Town Council shall, in consultation with the Town Manager and in the manner prescribed in the Property Tax and Fiscal Disclosure Act (RIGL 44-35), shall submit the Preliminary Budget to the Rhode Island Division of Municipal Finance for review and approval. Upon receipt of said approval the Town shall publish a summary of the preliminary budget, and the "proposed property tax rate" as well as the "adjusted current property tax rate" for the Town. The budget summary shall be published in a newspaper of general circulation in the Town, posted on the Town website, and available upon request in the office of the Town Clerk. This notice must be published at least 10 (ten) calendar days prior to consideration of the Final Budget.
Section 18.15 - Petitions to the Town Council#
Following the publication of the preliminary budget by the Town Council, any qualified elector of the Town of Warren may circulate a petition requesting the Town Council to increase or decrease any item of expenditure in said budget, or to insert a new item of expenditure, excluding debt service and expenditures governed by contracts the Town has entered into. Such petition shall specify the item and amount thereof, must be approved by the Town Clerk as to form prior to circulation, and must be returned to the Town Clerk no later than April 10. Upon receipt of such petition, the Town Clerk shall cause the signatures thereon to be verified by the Board of Canvassers within ; ten (10) calendar days of the preliminary budget publication date and, if it contains not less than fifty (50) valid signatures of qualified electors of the Town of Warren, shall transmit the same to the Town Council. The Town Council, before final approval and adoption of the budget, shall consider and vote upon each such petition by roll call. A petition shall only pass with the approval of at least three (3) members of the Town Council.
Section 18.16 - Public Budget Meetings#
The Town Council if needed, shall schedule a public meeting, to review changes to the Preliminary Budget proposed by petition, if any, including changes to the proposed tax rate. The Town Council shall consider and vote upon each such petition by roll call. A petition shall only pass with approval of at least three (3) members of the Town Council.
Section 18.17 - Final Budget#
Following the approval and publication of the Preliminary Budget, and a budget referendum, if necessary, the Town Council shall, complete its deliberations on the budget for the next fiscal year, make any final changes in the budget it may deem advisable, and give final approval to said budget by a vote of a majority of all the members of the Town Council. Following such approval, the Town Clerk shall cause sufficient copies of the budget to be prepared for public distribution, post the budget on the Town web site, and arrange for publication of the budget in a newspaper of general circulation in the Town of Warren. The budget so adopted shall be the Budget for the Town of Warren for the ensuing fiscal year subject only to change pursuant to Sections 18.18—18.21.
Section 18.18 - Vote by Referendum#
Following preliminary budget approval, the Town Council shall schedule a vote by referendum if: (1)
A bond issue or promissory note exceeding two hundred and fifty thousand dollars ($250,000) is proposed as part of the budget for the next fiscal year.
(2)
Any public land or building is proposed to be sold, donated, or destroyed.
(3)
The polls at such referendum shall be open from 8:00 a.m. and shall remain open until 8:00 p.m.
Section 18.19 - Petition for Budget Referendum#
Within seven (7) days following the preliminary budget approval by the Town Council, any five (5) qualified electors of the Town of Warren may commence referendum proceedings by filing an affidavit with the Town Clerk identifying the five (5) electors and certifying that they will be responsible for circulating and filing the petition in accordance with the requirements of this section. The petition must be approved as to form by the Town Clerk prior to circulation and shall specify each line item to be reduced, increased, removed or inserted, as well as the amount approved for that line item by the Town Council. For any proposed increase in expenditures the petition shall propose a corresponding increase in revenue, and identify a source of such revenue.
A petition for a budget referendum must be returned to the Town Clerk within 10 days after the form of petition has been approved. Upon receipt of such petition, the Town Clerk shall cause the signatures thereon to be verified by the Board of Canvassers within four (4) business days; and, if it contains not less than three hundred and seventy-five (375) valid signatures of qualified electors of the Town of Warren, shall transmit the same to the Town Council.
Section 18.20 - Budget Referendum#
The Town Council shall schedule a referendum, at the earliest possible date for a referendum by ballot allowing for not less than ten (10) calendar days following public notice in a newspaper of general circulation in the Town, and on the Town web site. The notice shall include a summary of proposed reductions or increases in budget line items, as well as the date, time and location of the referendum vote. The Town Clerk shall prepare the ballot to be used at the referendum in such manner as to specify each proposed reduction or increase separately, together with the original, approved amount, for each line item. The qualified electors shall be instructed to vote either for the original, approved amount or for one (1) of the proposed reductions or increases thereof. In the case of more than one increase or reduction for the same line item, the amount receiving the most votes shall be declared to have been adopted. The polls at such referendum shall be open at 8:00 a.m. and shall remain open until 8:00 p.m.
Section 18.21 - Publication of budget#
A copy of the budget as finally adopted by the town council with or without amendment(s) as determined by a budget referendum shall be certified by the Town Clerk and filed in the office of the Town Treasurer/Tax Collector. Sufficient copies thereof shall be made available by the Town Clerk for the use of all offices, departments, and agencies and for the use of interested persons. And a summary shall be advertised in the newspaper and posted on the Town's website.
Section 18.22 - Failure to Adopt Budget#
In the event that no budget shall have been adopted by the end of the fiscal year for the departments, offices, commissions, committees, councils, boards, agencies or authorities, the Town of Warren shall have the authorization to continue making expenditures at the rates authorized in the budget of the previous fiscal year until such time as a new budget shall have been approved.