Sec. 7-405. Expenditures by municipalities and regional school districts before adoption of budgets.
Sec. 7-405. Expenditures by municipalities and regional school districts before adoption of budgets. (a) When annual appropriations have not been made by a
municipality before the beginning of any fiscal year, the disbursing officers may make
necessary expenditures during the period of ninety days after the beginning of such year
on proper warrants for purposes and in amounts authorized by the appropriating body
or by the board of finance or other budget-making authority. When annual appropriations
have not been made by such municipality before the end of such ninety-day period,
the disbursing officers may make necessary expenditures during successive monthly
periods in such year on proper warrants for purposes and in amounts authorized by the
appropriating body or by the board of finance or other budget-making authority within
the limits of appropriations specified in budgetary line items for the previous fiscal year.
For this purpose, necessary borrowing may be authorized by resolution of the budget-making authority, provided all such borrowing shall mature and be payable not later
than the end of the fiscal year for which such borrowings are made. Any notes so authorized may be issued and sold in the manner provided by such resolution. Such expenditures authorized by this section and interest costs and other expenses incidental to any
such borrowing shall constitute the first charges against appropriations for the fiscal
year in which they are made.
(b) Notwithstanding the provisions of subsection (a) of this section, when an annual
budget of a regional school district is not approved by a majority of voters of the member
towns of such district before the beginning of any fiscal year, the disbursing officer for
each member town of the regional school district shall make necessary expenditures to
such district in an amount equal to the total of the town's appropriation to the district
for the previous fiscal year and the town's proportionate share in any increment in debt
service over the previous fiscal year, until the regional school district budget is approved
pursuant to section 10-51. Each such town shall receive credit for such expenditures
once the budget is approved for the fiscal year.
(1949 Rev., S. 834; P.A. 77-384, S. 1, 2; P.A. 04-117, S. 2.)
History: P.A. 77-384 provided for expenditures when appropriations have not been made before end of ninety-day
extension period; P.A. 04-117 designated existing provisions as Subsec. (a) and added Subsec. (b) re authorization to make
necessary expenditures when an annual budget of a regional school district is not approved before the beginning of any
fiscal year, effective July 1, 2004.
Limitation does not apply to taxing authority of board of selectmen. 217 C. 303.