The following is from a division of local services "A guide to financial management for Town officials"
11.1 WHAT ARE THE BASIC ROLES
AND RESPONSIBILITIES OF
TOWN MEETING RELATIVE
TO MUNICIPAL FINANCE?
Town meeting is the legislative body and
appropriating authority of a town. As the
legislative body, town meeting enacts bylaws
and other measures to provide for the
operation of municipal government and the
administration of town affairs. For example,
town meeting typically enacts personnel,
zoning and building code by-laws and establishes
various town select committees.
As the appropriating authority, town meeting
also approves the annual budget and —
by approval of appropriations — authorizes
specific expenditures.
With the exception
of the school operating budget, town meeting
may vote a budget on a line-item basis,
in which case each separate line item constitutes
a separate appropriation. Alternatively,
town meeting may vote appropriations
more generally and thereby afford department
heads a measure of flexibility in expending
funds to operate their departments.
The budgets adopted by town meetings in
Massachusetts are affected by the Proposition
21
⁄2 limitations upon local property tax
levies. So-called overrides of these tax limitations,
which allow for additional taxing
capacity to fund the budget, may only be
approved by a general referendum vote of
all town residents. The initial town budget
is approved at annual town meeting prior
to the July 1 commencement of the fiscal
year. During the course of the fiscal year,
special town meetings may be convened to
refine the budget, transfer funds or address
other municipal business. Town meetings
are generally referred to as open town meetings
if all residents may participate and vote
on matters being considered by the meeting
By contrast, some communities act at representative
town meetings, where only
elected town meeting representatives vote
and decide matters being addressed.
Town meeting must also approve the
issuance of debt. A two-thirds vote of the
meeting is required for this purpose. Approval
of town meeting is also necessary to
establish a stabilization fund and appropriate
monies into it. Likewise, a two-thirds
vote of town meeting is required to make
appropriations from the stabilization fund.
Town meeting may also enact additional
by-laws concerning the financial management
and organization of the town. As the
legislative body, town meeting ratifies major
policies concerning the financial management
of the municipality.
11.3
W
H
AT CAN BE DONE
T
O MAKE
TOWN MEETING
AS EFFECTIVE AS POSSIBLE
?
Because town meetings convene infrequently
and generally have
a
great deal
of business
and information
to deliberate upon,
it is
important that issues
be identified
, data and
information assembled
, and analysis completed
by municipal
officers
, committees
and interested persons
in advance
of the
meeting
. Committee meetings
, publi
c hearings
, cable television
programs and news paper articles
offe
r convenient forums for
the dissemination
of important information
on municipal matters
. Computer technologies may also help
to develop informational
reports
to assist town meeting
.
In any event,
advance
preparation
of
relevant information
and its
presentation
to town meeting
in a
concise and meaningful manner will
result
in
a more
effective meeting.
posted by Jeff Bennett
