The Budget Committee, at least sixty (60) days prior to the beginning of each budget year, shall submit recommendations to the Budget Officer. The Budget Officer, at least forty-five (45) days prior to the beginning of each budget year, shall submit to the Council a budget and an explanatory budget message. The budget authority of the Council shall be limited to the final determination of the total appropriations to be made to each of the several offices, departments, and agencies of the Town, including the School Committee. The budget shall contain:
An itemized statement of appropriation recommended for current expenses and for permanent improvements, with comparative statements and parallel columns of estimated expenditures for the next preceding fiscal year. An increase or decrease in any item shall be indicated.
An itemized statement of estimated revenue from all sources, other than taxation, and a statement of taxes required, comparative figures from current and next preceding year.
From the date of adoption of the budget the several amounts stated therein as proposed appropriations shall be and become appropriated to the several agencies and purposes therein named. At the head of the budget there shall appear a summary of the budget, which need not be itemized, further than by principal sources of anticipated revenue, stating separately the amount to be raised by property tax, and shall be itemized also by departments and kinds of expenditures, in such a manner as to present to taxpayers a simple and clear summary of detailed estimates of the budget. Copies of the proposed budget in detail shall be included with each Town Report.
The budget for all departments, including the school department, shall include all proposed expenditures, and the Town Meeting shall make a gross appropriation for each department including the school department, for ensuing fiscal year. The gross appropriation for each department shall not be exceeded. The school budget shall be expended under the direction and control of the School Committee.
At the request of the Manager and with exception of the school budget, the Town Council may by resolution transfer any unencumbered appropriation balance or portion thereof, from one appropriation to another.
In the period between the beginning of the fiscal year and the appropriation of funds, the Council may authorize expenditures for current departmental expenses chargeable to the appropriations for the year when made in amounts sufficient to cover the necessary expenses of various departments.
Reference: Town Charter, Article VII, Financial Procedures; Sections 7.03 b, c; 7.04; 7.06; 7.07; 7.09; 7.10