Town Charter - Article 304 Financial Procedures
Below is an excerpt from Article 304 which applies to the Town Budget.
Section 304.1 Fiscal Year
The fiscal year of the Town of St. George shall begin the first day of January and shall constitute the budget year.
Section 304.2 Budget
The Budget shall provide a financial plan of all Town of St. George activities for the ensuing fiscal year and, except as required by this Charter, shall be in such form as the Town Manager deems desirable or the Selectboard may require. In organizing the budget the Town Manager shall utilize the most feasible combination of expenditure classifications.
Section 304.3 Budget Recommendation
At such time as the Town Manager shall specify, each department or office shall submit signed work programs for the ensuing fiscal year showing the requested allotments of its appropriation by periods within the year. On or before December 1st of each year the Town Manager shall submit to the Selectboard a set of budget recommendations, with written explanations, for the next fiscal year.
Section 304.4 Budget Development
On receipt of the recommendations of the Town Manager, the Selectboard shall develop a proposed Budget for the next fiscal year. A copy of the proposed budget shall be delivered to the Budget Committee by January 7th. The Budget Committee shall, using their independent judgment, make their separate recommendations. The process shall be completed on or before February 1st of each year and the proposed Budget, with the separate recommendations of the Budget Committee, presented to the Town of St. George for consideration at the Annual Town Meeting.
Section 304.5 Budget Committee Recommendations
The Budget Committee shall make a recommendation on any article having monetarysignificance and that recommendation shall be included in the warrant.
Section 304.6 Budget Vote
The Budget shall be included in the Town Warrant and each article shall be voted upon at the Annual Town Meeting.
Section 304.7 Budget Adoption
Action on the Budget by the Town of St. George shall constitute appropriation of the amounts specified therein as expenditures from the funds indicated and shall constitute a levy of the property tax thereby required. A copy of the Budget as finally adopted shall be certified by the Town Clerk and filed with the Town Assessors, whose duty it shall be to levy such taxes for the corresponding tax year.
Section 304.8 Public Records
Copies of the operating and capital budgets, as adopted, shall be public records.
Section 304.9 Budget Administration
The Town Manager shall review and authorize department and office allotments, with or without revision, as early as possible in the fiscal year. The Town Manager may revise such allotments during the year if he/she deems it desirable, and shall revise them to accord with any supplemental, emergency, reduced or transferred appropriations made. Such changes shall be reviewed and approved by the Selectboard.