1996-Annual Town Report - Laserfiche WebLink

Home Browse Search

Financial Goals and Objectives Statements Budget Procedure A. Budget Process The Town of Mashpee operates under state statues and Town By-Laws (as amended) which established a Board of Selectmen form of government. The five-member Board of Selectmen is responsible, according to the bylaws,for the"general oversight of all town affairs, whether conducted by special boards or not, and will have the right to make any recommendations for the better conduct of the department, board or committee" (Chapter 37, Section 37-3).The Executive Secretary"shall be the chief administrative officer of the town and shall be responsible to the Board of Selectmen for the proper administration on of all town affairs placed under its charge" (Chapter 27, Article V, Section 27-22). The Executive Secretary and Town Accountant prepare financial projections by December, as part of the bud- get process for the upcoming fiscal year. The members of the Board of Selectmen, School Committee and Finance Committee discuss these projections in a joint planning session. These projections help in establishing budget prepa- ration guidelines. In mid-December, the Executive Secretary distributes his budget guidelines and worksheets to all departments. Departments prepare their budget requests and return all information to the Executive Secretary by the middle of January.During late January through February,the Board of Selectmen liaison,the Executive Secretary and the Finance Committee liaison meet with the department heads to discuss requests. The Town By-laws require the Executive Secretary to submit his budget to the Board of Selectmen and Finance Committee (Chapter 27, Article V, Section 27-22 F and G). During the months of March and April the Board of Selectmen and Finance Committee hold public meetings to discuss the various department budgets and opens the meeting to questions from the public. Boards and Committees post meeting notices at least forty-eight hours in advance. The local newspaper posts the schedule for these meetings. In addition, budget deliberations are televised live on the local public access channel (Continental Cablevision channel 43). The Town By-Laws Chapter V, Article III, Section 5-9 (Organization; duties) describe Finance Committee responsibilities. A seven-member Finance Committee, elected by the voters, advises the town meeting voters and the Board of Selectmen on all financial matters. A. Budge_ t Appropriation and Amendment The legislative body of the town is an Open Town Meeting.All registered voters are entitled to attend and vote on any matter that comes before the Town Meeting.Town Meeting has the authority to appropriate funds for the oper- ating and capital budget except specific cases where statutes or regulations do not require appropriation.Any amend- ments to appropriations require town meeting vote at either a regular or special town meeting(Massachusetts General Laws,Chapter 40,Section 5). Town By-Laws Chapter 40 specifies the procedures for a town meeting. The Board of Selectmen publishes the Town Meeting warrant (items to be voted on) at least thirty days before the day of the town meeting. The Finance Committee makes available its report to all households at least fifteen days before the annual town meeting. At town meeting,the Board of Selectmen, Finance Committee and other interested parties present reports and recommendations.Town meeting votes and appropriates the bud et and all other financial articles presented at town meeting. g f i l ..