ࡱ > E H D v1 bjbj 38 } } R C ` ` 8 D 3 $ ' W W " y y y h h h }' ' ' ' ' ' ' ) , d ' 9 h h h h h ' y y ' z z z h 6 y y }' z h }' z z W$ & y .I $ i' ' 0 ' $ , , ( & & & , 1& 8 h h z h h h h h ' ' z h h h ' h h h h , h h h h h h h h h ` i : Disposition of Hampton Elementary School Budget Surplus
Statutory references:
Connecticut General Statutes, Title 10 - Chapter 171 - Town Management, Para 10-248a. Unexpended education funds
Connecticut General Statutes, Title 9 - Chapter 152 - Referenda, Para 9-370. Submission of local questions at elections.
Purpose: As authorized by state statute Sec. 10-248a, to establish the process and timeline for the disposition of unexpended funds from the Hampton Elementary Schools (HES) approved budget appropriation.
Definitions:
HES Budgeted Appropriation: The funds designated for the operation of HES as approved by the vote of the towns legislative body and amended by the towns Board of Finance (BoF).
HES Fiscal Year: July 1st to June 30th.
HES Capital / Non Recurring (CNR) Account: A non-lapsing reserve fund for capital and nonrecurring expenditures at HES.
Surplus Funds: Unexpended funds from the prior fiscal year from the budgeted appropriation for education at HES.
Exceptions: None (
O r d i n a n c e T e x t : (
E s t a b l i s h i n g A m o u n t o f U n e x p e n d e d F u n d s
A t o r b e f o r e t h e J u l y B o F r e g u l a r m e e t i n g t h e c h a i r p e r s o n o r d e s i g n e e f o r t h e H E S B o a r d o f E d u c a t i o n ( B o E ) s h a l l p r o v i d e t o t h e B o F t h e e s t i m a t e d ( u n a u d i t e d ) a m o u n t o f t h e u n e x p e n d e d f u n d s .
R e q u e s t (s) For Transfer Of Funds To The HES CNR Account.
At their Discretion, the HES BoE chairperson or designee may request in writing that the BoF approve the transfer of unexpended education funds to the HES CNR account. The written request shall include a specific dollar amount equal to or less than the total of the estimated unexpended funds. The request shall also provide a description of the projects / purchases the BoE anticipates that the funds may be used on. The BoE may make multiple requests, which in total do not exceed the estimated amount of unexpended funds.
Approval(s).
The BoF may approve by majority vote to transfer an amount equal to or less than the requested amount of unexpended funds to the HES CNR account. The BoF may approve multiple requests, which in total do not exceed 1% of the HES budgeted appropriation. For amounts requested by the BoE that exceed the 1% threshold the BoF shall, by a majority vote, recommend the request be put to a referendum for approval of the legislative body at the annual November election.
Request And Approval Period.
Request(s), which in total, do not exceed the 1% of HES budgeted appropriation threshold must be made to the BoF at or before the November regular meeting of the BoF held in the subsequent fiscal year. At the BoF chairpersons discretion, the deadline may be extended by one month to the December regular meeting if the Town audit deadline is extended past December 31st.
Request(s) that exceed the 1% threshold shall be submitted to the BoF for consideration at or before the August BoF regular meeting. At the BoF chairpersons discretion, a special meeting for the purpose of considering this request may be called. This meeting must occur before the deadline imposed by the secretary of state in Sec. 9-370 for adding local questions to the November ballot.
The ballot question shall read: Shall the Town of Hampton transfer $xx,xxx of unexpended funds from the 20xx 20xx school year budget to the Hampton Elementary School Capital And Non-Recurring account to pay for future capital projects / purchases. Yes / No
5. Actual Transfer Of Funds.
The Town Treasurer shall, at the close of the HES fiscal year, move any and all unexpended HES education funds to the Towns general fund. If, by the end of the request and approval period as defined in section 4 of this ordinance the BoF and or the Towns legislative body has approved the transfer of funds to the HES CNR account, the Town Treasurer shall transfer those funds to the HES CNR account. The amount of this transfer shall not exceed the actual amount of the unexpended funds (as determined by the final Town Audit) or the BoF / Town legislative body approved total, whichever is lower.
Release Of And Accounting For HES CNR Funds.
At their Discretion, the HES BoE chairperson or designee may request in writing that the BoF release funds from the HES CNR account to pay for a specific project / purchase. The written request shall include a specific dollar amount, which shall not exceed the HES CNR fund balance. The request must include a detailed description and justification for the project / purchase, as well as, detailed cost estimates / quotes and schedule information which will allow the BoF to make an informed decision. The BoF may approve by majority vote to release the requested funds, up to the HES CNR fund balance, for the specific project / purchase. Use of these funds shall be restricted to the financing of all or part of the planning, construction, reconstruction or acquisition of any specific capital improvement or the acquisition of any specific item of equipment. Upon completion of the project / purchase the BoE shall provide a detailed accounting to the BoF for each project / purchase. Any residual funds not used to complete the project / purchase shall be returned to the HES CNR fund.
7. Severability
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Date Approved:
Date Published:
Effective Date:
Proposed
January 25, 2017
PAGE
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