What is the difference between the governing body and the legislative body?
In a municipality with an annual meeting form of government, the governing body is the Board of Selectmen , the school board in a school district, and the board of commissioners in a village district. The legislative body is the assembly of voters at the Town Meeting, School District Meeting or Village District Meeting.
Can the budget committee or the legislative body designate a separate warrant article as "non-lapsing," "non-transferable" or "special"?
No, only the governing body has that authority ~ RSA 32:3, VI
What is the difference between an "official" and an "advisory" budget committee?
An official budget committee is one adopted by a vote of the legislative body under RSA 32:14. New Durham has an official Budget Committee therefore they have the duty to prepare the budget proposed to the meeting and to hold the required Public Hearings under RSA 32:16. In addition the total amount appropriated by the meeting, including amounts appropriation ins separate and special warrant articles, cannot exceed the total recommended by the Budget Committee by more than 10% RSA 32:18.
An unofficial committee is purely advisory and has none of the statutory duties or authority of an official budget committee. The governing body prepares the budget and holds the public hearings, and is not bound by the 10% rule.
Whose budget is presented to the voters, the budget committee's or the governing body's?
In a town with an official budget committee, the budget committee's recommended budget is presented to the voters.
Can an official budget committee tell a governing body how to spend appropriated funds?
No. The budget committee's purpose is "to assist the voters in the prudent appropriation of funds" ~ RSA 32:1. While the budget committee has a duty to review current expenditures, it is primarily for the preparation of future budgets, rather than to challenge or dispute what the governing body is doing. No one has legal authority to challenge the discretion of the governing body in making transfers among purposes of appropriation RSA 32:10 I. However if the bottom is overspent or expenditures are not properly entered and classified in municipal records, the budget committee has specific authority to petition the Superior Court for removal of the responsible official(s) under RSA 32:23.
Whose recommendations should appear on the Warrant Articles and budget items?
Recommendations should appear if at all, only on appropriation articles. The law does not authorize the inclusion of recommendations on non-money articles. The proposed operating budget will be the one recommended by the Town of New Durham Budget Committee. Department of Revenue Administration forms to be posted with the Warrant require a notation of the recommendations of the governing body and the official budget committee on proposed appropriations.
In addition to these recommendations, all "special" warrant articles including petitioned warrant articles, bond issuance, capital reserve funds and trust funds and any other appropriations article labeled in the Warrant as "special" by the governing body require a notation on the Warrant of whether or not they are recommended by the governing body and the official Budget Committee. RSA 32:3, VI; RSA 32:5 V.
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