Article VI. SPECIAL ACTS 1953, ACT NO. 159—DEPARTMENT OF FINANCE  

An act concerning creating a department of finance in the Borough of Naugatuck.

Section 1. There shall be a department of finance of the Borough of Naugatuck which shall have control and supervision over the financial affairs of the borough. (Special Laws 1953, Act No. 159, § 1; Amd. of 11-8-94)

Section 2. There shall be board of finance consisting of the mayor as an ex officio member and nine electors of said borough, each of whom shall own property, real or personal, subject to taxation on the assessment list next prior to the date of his appointment, and each of whom shall, at the time of his appointment and during his term of office, hold no other borough office. (Special Laws 1953, Act No. 159, § 2; Referendum of 5-5-1969; Amd. of 11-8-94)

Section 3. The members of the board of finance shall be appointed by the board of mayor and burgesses not later than the first Tuesday of June each year. There shall be no more than a simple majority from any one political party. Those members serving on the board in 1969 shall hold office until their term expires. Not later than the first Tuesday in June 1969, five additional members shall be appointed for the following terms:

1 for 2 years
3 for 3 years
1 for 5 years

In 1971, and thereafter three members shall be appointed as provided in section 3 of this act for a term of three years and until their successors are duly appointed and have qualified. (Special Laws 1953, Act No. 159, § 3; Referendum of 5-5-1969; Amd. of 11-8-94)

Section 4. Vacancies in the board of finance shall be filled by the board of mayor and burgesses. Any such vacancy shall be filled from the political party from which the former incumbent was appointed. (Special Laws 1953, Act No. 159, § 4; Amd. of 11-8-94)

Section 5. No member of the board of finance shall receive compensation for services as such, but the necessary and reasonable expenses of the board shall be paid by the borough. (Special Laws 1953, Act No. 159, § 5; Amd. of 11-8-94)

Section 6. The board of finance shall elect from its own members, on or before June 30 following the biennial election, a chairman and a vice-chairman thereof. The controller, appointed under the provisions of section 8 of this act, shall be the clerk of said board and he shall keep the minutes of all meetings. (Special Laws 1953, Act No. 159, § 6; Amd. of 11-8-94)

Section 7. The board of finance shall hold such meetings as may be advisable upon giving at least forty-eight hours notice to each member before the time set for such meeting. The clerk of the board shall issue a call for a special meeting, either at the direction of the chairman, or upon the written request of six members thereof. At all meetings, six members shall constitute a quorum and the concurrence of five votes shall be necessary for the transaction of business. The mayor shall vote only to dissolve a tie. (Special Laws 1953, Act No. 159, § 7; Referendum of 5-5-1969; Amd. of 11-8-94)

Section 8. There shall be a controller who shall be the administrative head of the department of finance and who shall be appointed by the board of mayor and burgesses not later than the first Tuesday of June following the biennial election in 1953, and quadrennially thereafter, for a term of four years and until his successor is appointed and qualified. (Special Laws 1953, Act No. 159, § 8; Amd. of 11-8-94)

Section 9. Said controller shall have knowledge of municipal accounting and taxation and shall have had experience in budgeting and financial control. He shall have direct supervision over the department of finance and the administration of the financial affairs of the borough, including the keeping of accounts and financial records, special assessments and other revenues, the disbursement of borough funds and money, control over expenditures and such other duties as the board of mayor and burgesses may impose by ordinance. (Special Laws 1953, Act No. 159, § 9; Amd. of 11-8-94)

Section 10. Accounts shall be kept by the department of finance showing the financial transactions for all departments, offices, agencies, boards and commissions of the borough. Forms for such accounts shall be prescribed by the controller with the approval of the board of mayor and burgesses. Financial reports shall be prepared for each quarter and each fiscal year and for such other periods as may be specified by the board of mayor and burgesses. (Special Laws 1953, Act No. 159, § 10; Amd. of 11-8-94)

Section 11. The controller, or an employee designated by him and approved by the board of mayor and burgesses shall be the purchasing agent of the borough, and all supplies, materials, equipment, non-professional services and other commodities required by any department, office, agency, board or commission of the borough, including the board of education and probate court, shall be purchased through such agent on requisitions signed by the head of the department, office or agency, or chairman of the board or commission, or a responsible representative designated by such department head or chairman, and approved as to sufficiency of funds by said controller. Purchases shall be made in accordance with the following bidding procedures and under such regulations as shall be established by the board of mayor and burgesses.

Informal bidding procedure/purchases from $1,000.00 to $5,000.00. The controller, or his designated agent, shall prepare, adopt and maintain a vendor's catalogue file which file shall be kept current by the publication on an annual basis, of a notice in at least two area newspapers of wide circulation in the Borough of Naugatuck, soliciting vendors to complete a form provided by the controller's office so that they may be considered by such office to provide open market purchases from $1,000.00 to $5,000.00 including labor, goods or non-professional services needed by the borough. All open market purchases shall whenever possible be based on at least three competitive bids and shall be awarded to the lowest responsible bidder. These bids shall be solicited by direct mail request to prospective vendors or by telephone.

Formal bidding procedure/purchases over $5,000.00. If any open market purchases of labor, goods or non-professional services or a contract for the purchase of labor, goods or non-professional services involves the expenditure of five thousand dollars or more, the controller, unless it shall be determined by a formal recorded vote of two-thirds of the membership of the board of mayor and burgesses present and voting but no less than six members present and voting to be against the best interests of the borough, shall invite sealed bids or proposals, giving ten days public notice thereof by at least one publication in two area newspapers of wide circulation in the Borough of Naugatuck. This notice shall set forth a general description of such open market purchases, time and place where specifications may be obtained and the time and place for the opening of bids to the public. All such open market purchases shall whenever possible be based on at least three competitive bids and shall be awarded to the lowest responsible bidder, or if in the best interest of the borough, shall reject all such bids and proposals. If all such bids and proposals are rejected by the board of mayor and burgesses, no such purchase shall be made without a reinvitation of sealed bids under the aforesaid procedure.

General requirements in regard to informal and formal bidding procedures. A record of all open market orders and bids submitted shall be maintained and open to public inspection in the controller's office after the relevant open market purchase has been made. If the lowest bids received are for the same amount or unit price, quality and service being equal, the contract shall be awarded to a local bidder. No open market purchase of labor, goods or services or a contract for the purchase of labor, goods or services, including a continuing order or contract for the purchase of the same commodity over a period of time, shall be subdivided to avoid the intent of the bidding procedures. All purchases of services in connection with the purchase of materials from State of Connecticut shall be made in accordance with the aforesaid informal and formal bidding procedures. The controller or his designated purchasing agent shall record and maintain on file an explanation for all open market purchases from any bidder other than the lowest bidder.

States of emergency. The mayor may upon his/her declaration of a state of emergency authorize and undertake only such temporary measures or work which are absolutely necessary to immediately relieve a serious threat to individuals or property or the probability of such serious threat. Within forty-eight hours of the declaration of a state of emergency, the mayor shall call a meeting of the board of mayor and burgesses at which time he shall advise the board of all emergency actions taken and the cost thereof. Thereafter, the board of mayor and burgesses shall take all further measures or complete any permanent restorative work by repairs or replacement in accordance with the aforesaid provisions of this section. (Special Laws 1953, Act No. 159, § 11; Referendum of 11-6-1984; Amd. of 11-8-94)

Section 12. The controller shall compile preliminary estimates for the annual budget. The head of each department, office, commission or agency, except the board of education, shall, at least ninety days before the end of the fiscal year, file with the controller on forms provided by him, a detailed estimate of the expenditures to be made by his department, office, commission or agency and the revenue, other than tax revenue, to be collected thereby, during the ensuing fiscal year. Not later than thirty days thereafter, the controller shall present to the board of finance: (a) Estimates of revenue, presenting in parallel columns the itemized receipts collected in the last-completed fiscal year; the receipts collected during the current fiscal year to the time of preparing the estimates; the receipts estimated to be collected during the remainder of the current fiscal year; and estimates of the receipts, other than from the property tax, to be collected in the ensuing fiscal year; (b) itemized estimates of expenditures, presenting in parallel columns the actual expenditures, of each department, office, commission or agency for the last-completed fiscal year; the expenditures for the current fiscal year to the time of preparing the estimates; the expenditures as estimated for the remainder of the fiscal year; the request of the several departments, offices, commissions and agencies for the ensuing year; and the recommendations of the director of finance. The chairman of the board of education shall have the same duties and follow the same procedure with respect to the budget for the board of education. (Special Laws 1953, Act No. 159, § 12; Amd. of 11-8-94; Amd. of 11-5-96)

Section 13. The board of finance shall hold one or more public hearings, not later than fifty days before the end of the fiscal year, at which any elector or taxpayer may have an opportunity to be heard regarding appropriations for the ensuing fiscal year. Following receipt of the estimates from the controller and the chairman of the board of education and the holding of such public hearing or hearings the board of finance shall prepare a budget which shall comply with any minimum standard or requirements of the state tax department and shall recommend the same to a joint meeting of the board of finance and the board of mayor and burgesses. Such joint meetings shall be held not later than ten day following the aforesaid public hearing or hearings. Within fifteen days after the joint meetings of the board of finance and the board of mayor and burgesses, sufficient copies of said budget as recommended by the joint meeting, shall be made so as to be available for general distribution in the office of the controller. (Special Laws 1953, Act No. 159, § 13; Amd. of 11-8-94)

Section 14. Not later than fifteen days before the end of the fiscal year, the board of finance and the board of mayor and burgesses, meeting jointly, shall hold a public hearing on the budget as recommended by said boards. At least five days prior to said public hearing, the board of finance shall cause to be published, in a newspaper having circulation in the borough, a summary of the budget showing anticipated revenues by major sources, proposed expenditures by functions or departments and the amount to be raised by taxation, and shall give notice of the time and place of such public hearing. Not later than five days following said public hearing, the budget shall be adopted at a joint meeting of the board of finance and the board of mayor and burgesses, and an official copy shall be filed with the controller. The board of mayor and burgesses shall immediately determine and set the amount of the tax rate and the date or dates when the taxes shall become due and payable.

Within fourteen (14) days of adoption of the budget, a petition requesting that such budget be put to a vote of the electors may be filed with the borough clerk. Petition forms shall be made available to the public by the borough clerk beginning on the day following the joint meeting of the Board of Mayor and Burgesses and Board of Finance at which the budget is voted upon for purposes of presentation at the public hearing as provided for herein. Any such petition shall specify whether such vote of electors is being sought for the town operating budget or for the board of education budget and shall specify whether such vote is being sought because the level of expenditures in said budgets is too high or too low. Said petition shall conform with the requirements of the general statutes, except as provided herein.

In the case of a petition seeking a vote of the electors on the Town Operating Budget, such petition shall contain the following wording: "We, the undersigned, being electors of the Town and Borough of Naugatuck, Connecticut, do hereby petition that the Town Operating Budget (the non-board of education budget) of the Borough of Naugatuck for the (specify budget year) fiscal year, be put to a vote of the electors because such budget is (specify: too high/too low)."

In the case of a petition seeking a vote of the electors on the Board of Education Budget, such petition shall contain the following wording: "We, the undersigned, being electors of the Town and Borough of Naugatuck, do hereby petition that the Board of Education Budget of the Borough of Naugatuck for the (specify budget year) fiscal year, be put to a vote of the electors because such Board of Education Budget is (specify: too high/too low)."

At the end of each page of signatures for said petition the following language shall appear: "I, the Circulator of this petition page, do hereby attest and state under penalties of False Statement that my name is (insert name), my address is (insert address) and that each person whose name appears on this page has signed the same in my presence and I either know each said signer or that said signer has satisfactorily identified himself or herself to me and that all of the signatures on this page were obtained not sooner than sixty (60) days prior to the filing of this petition. Dated at Naugatuck, Connecticut this (insert date). (Signature of Circulator)."

Each petition shall be signed in ink by a number of qualified electors equal in number to at least eight (8) percent of the electors registered on the last completed registry list. Upon the filing of any petition signature page, the borough clerk shall forthwith certify on each such page the number of signers thereon who are on the last completed voter registry list. Any page which does not contain the statements and certifications hereinbefore required, or which is determined by the borough clerk to have been circulated in violation of any other provision of this section or any relevant section of the Connecticut General Statutes relating to circulation of petitions, shall be rejected by such clerk. If within the specified filing period, a petition for a vote of the electors is found to contain a number of signatures equal to eight percent of the electors registered on the last completed registry list, the borough clerk shall forthwith certify said petition to the board of mayor and burgesses.

Nothing herein shall prohibit the simultaneous circulation of petitions for a vote of the electors on both the town operating budget and board of education budget and if both such petitions are circulated and contain the requisite number of signatures, there shall be two questions presented at the vote of the electors, one on the acceptance or rejection of the town operating budget and one on the acceptance or rejection of the board of education budget.

Within five (5) days after certification of such petition, by the borough clerk, the board of mayor and burgesses shall meet to set a date for such referendum and the budget shall be submitted to the electors at a referendum called by the board of mayor and burgesses to be held on any day of the week other than a Sunday or legal holiday, not earlier than twenty-two (22) days nor later than twenty-eight (28) days from the date of the meeting held by the board of mayor and burgesses calling the referendum.

The question(s) to be voted on at such referendum, whether for the town operating budget or board of education budget or both as the case may be, shall be determined by the petition(s) certified to by the borough clerk. The question(s) shall be presented on the ballot as follows:

"Shall the Town Operating Budget of (dollar amount) for the Borough of Naugatuck for the fiscal year (specify year) be adopted?"

Shall the Board of Education Budget of (dollar amount) for the Borough of Naugatuck for the fiscal year (specify year) be adopted?"

The voters shall be given the option to vote either "yes" or "no" on such question(s).

At least fifteen (15) percent of the qualified electors shall have to vote to make the referendum effective. If less than fifteen (15) percent vote, the budget shall be deemed adopted. If at least fifteen (15) percent of the electors vote, and the majority votes to accept, the budget is approved. If at least fifteen (15) percent of the electors vote, and the total votes to reject exceeds the votes to accept, the budget shall be deemed rejected. If rejected, the board of finance and the board of mayor and burgesses shall present a revised budget at a public hearing, and adopt a revised budget within fourteen (14) days from the date of the referendum in which the budget was rejected. If necessary a total of three (3) referendums may be held.

In the event of a referendum on the operating budget, the electors shall vote for any one of the three (3) following choices:

I accept the budget.

I reject the budget because it is too high.

I reject the budget because it is too low.

At least seven (7) days prior to a referendum, a summary of the total budget, broken down by proposed departmental appropriations shall be published in a newspaper having a general circulation in said town and borough. (Special Laws 1953, Act No. 159, § 14; Ref. of 5-3-93; Amd. of 11-8-94; Amd of 11-5-96)

Section 15. No spending agency or officer acting in behalf of any spending agency of the borough shall expend or enter into any contract by which the borough shall become liable for any sum which, added to any contract or contracts then in force, shall exceed the balance in the appropriation for the spending agency in question, except in cases required by the laws of the state or an emergency order. (Special Laws 1953, Act No. 159, § 15; Amd. of 11-8-94)

Section 16. Should any occasion arise where more money is needed for any spending agency of the borough than has been appropriated as provided for in this act, the board of mayor and burgesses may refer such request to the board of finance, provided such request is for two thousand dollars or less, and if such referral is made, the chairman of the board of finance shall forthwith call a meeting of said board to consider the appropriation to be exceeded. Should any occasion arise where more money is needed for any spending agency of the borough than has been appropriated as provided for in this act, the board of mayor and burgesses shall refer such request to the board of finance and the board of mayor and burgesses sitting jointly, provided such request is in excess of two thousand dollars, which request shall be considered by the said boards sitting jointly at their next scheduled meeting. The said boards acting jointly may make the necessary increase in the appropriation after proper inquiry, provided however, if the amount requested is in excess of two thousand dollars, such increase shall not be allowed unless approved and adopted by a two-thirds vote of those present and voting at the said joint meeting of the board of finance and the board of mayor and burgesses. If such an increase shall be made after the laying of the annual tax, the amount thereof shall be included in, and made a part of, the next tax levy. (Special Laws 1953, Act No. 159, § 16; Amd. of 11-8-94)

Section 17. The board of finance shall have the power to transfer unexpended balances from one appropriation to another, provided no amount appropriated for any purpose shall be used or appropriated for any other purpose within the same spending agency unless the same shall be recommended by said board. (Special Laws 1953, Act No. 159, § 17; Amd. of 11-8-94)

Section 18. The board of finance with the approval of the board of mayor and burgesses is authorized to establish a reserve fund for capital and non-recurring expenditures as provided by the laws of this state. (Special Laws 1953, Act No. 159, § 18; Amd. of 11-8-94)

Section 19. To finance all or any part of the expenses of any capital project which the borough may lawfully construct, alter or acquire, the borough may, upon recommendation of the board of finance and approved by a majority vote of the board of mayor and burgesses, incur indebtedness by issuing bonds, or notes in anticipation of bonds, subject to the limitations of the laws of this state and the provisions of this act and the approval by a majority of the electors at any general or special election duly warned for said purpose. (Special Laws 1953, Act No. 159, § 19; Amd. of 11-8-94)

Section 20. The board of finance shall prepare and have published an audited annual report. Such report shall be available for distribution and shall contain, in addition to reports of borough and town officers or boards required by law to be included, such other matters as the board of finance shall deem advisable. For the purpose of carrying out the provisions of this section, the board of finance may designate the controller as its agent. (Special Laws 1953, Act No. 159, § 20; Amd. of 11-8-94)

Section 21. All special acts relating to the Borough of Naugatuck, to the extent that their provisions are in conflict with the provisions of this act, are repealed. (Special Laws 1953, Act No. 159, § 21; Amd. of 11-8-94)

Section 22. This act shall take effect upon its ratification by a majority vote of the electors of said town and borough who are present and voting on this act at a special meeting duly warned and held for such purpose after May 5, 1953, but before May 30, 1953, and the clerk of such town shall, within ten days after such meeting, notify the secretary of the state of the result of such vote. (Special Laws 1953, Act No. 159, § 22; Amd. of 11-8-94)