put together by the Massachusetts Municipal Association
The Budget Process
An effective budget process begins with a clear understanding of who will be responsible for the following essential budget activities:
2. Preparing budget requests
3. Assembling requests into a comprehensive budget for review
4. Reviewing, analyzing and recommending a budget to town meeting
Statutory responsibilities, town bylaws, the town’s organizational structure and established practice dictate, or at least influence, who is responsible for each of these activities. In general, the executive branch of town government (either the selectmen directly or through the board’s professional staff) should be responsible for the first three budget development activities. The finance committee should focus on the fourth.
Towns with professional administrators generally give responsibility for budget development to the individual holding that position. In towns without a coordinating professional manager, the budget-making responsibility should still belong to the executive branch of government: the board of selectmen. The school superintendent and school committee retain responsibility for developing the public school system budget. In some communities, the selectmen are responsible for presenting a comprehensive, balanced budget to town meeting.
Many home rule charters and special act charters contain detailed procedures for the preparation and presentation of the operating budget and the capital improvement plan. Several recently adopted home rule charters include specific provisions for the board of selectmen, school committee, town manager and school superintendent to meet prior to the budget preparation process. These parties should agree on guidelines relating to expected available revenues that will be used during the budget preparation process.
it is my understanding that every selectmen in MA got a copy of this Handbook electronically.
Jeff Bennett
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