The Basic Law of Budgeting: A Guide for Towns, Village Districts, and School Districts
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The Basic Law of Budgeting, a Guide for Towns, Village Districts and School Districts 2022
110 pages
Table of Contents
About this Publication
Introduction to the Municipal Budget Law
Glossary of Terms
Chapter 1. Appropriations
Chapter 2. ‘Gross Basis’ Budgeting
Chapter 3. Warrant Notice and Permissible Amendments
Chapter 4. No Spending Without an Appropriation
Chapter 5. When Do Appropriations Lapse?
Chapter 6. Transfers of Appropriations During the Year
Chapter 7. The Budget Committee
Chapter 8. Appropriations under the Official Ballot
Chapter 9. Basic Town, Village District and School District
Chapter 10. Capital Improvements Plans: An Important Financial
Chapter 11. Understanding the Property Tax System
Appendix A: Custody and Expenditure of Common Town Funds
Appendix B: Fees, Licenses, Permits & Penalties
Appendix C: Financing Options
Appendix D: Assessed Value Illustrations
Appendix E: Tax Rate Impact Worksheet
Appendix F: State Aid to Municipalities
Appendix G: Timetable for Special Town Meeting
Appendix H: Due Dates for Municipal, School & Village District Forms
Appendix I: Trustee of Trust Funds – Annual Reporting Overview
Appendix J: Default Budget FAQ
Table of Statutes