6.1.   Preparation of the Budget
   6.1.1.   At such time and in such manner as the Board of Selectmen may require, but not less than ninety (90) days prior to the annual town meeting, every agency and department supported wholly or in part by town revenues, or for which a specific appropriation is or may be made shall present to the Board of Selectmen an itemized estimate of the expenditures to be made by that agency or department and all the revenue, other than town appropriations, fees and contributions to be received by it during the ensuing fiscal year. The Board of Selectmen may direct that any of such agencies or departments furnish such additional reports and information as the Board of Selectmen deems advisable with respect to any of such estimates. The Board of Selectmen shall examine such estimates and such additional reports and information as shall be furnished by such agencies and departments. The Board of Selectmen, after considering the financial condition of the town and the appropriateness and amount of the proposed expenditures, may eliminate, reduce, or increase any estimated expenditure of any agency or departments except the Board of Education.
   6.1.2.   At such time and in such manner as the Board of Finance may by regulation require, but not less than sixty (60) days prior to the annual town meeting, the Board of Selectmen shall present to the Board of Finance the itemized estimates of the expenditures to be made by the Board of Education and the revenue, other than town appropriations, fees and contributions to be received by the Board of Education, in the same form as said estimates were presented to the Board of Selectmen, together with such comments and recommendations as the Board of Selectmen deems advisable with respect to any of such estimates. At that time and in such manner as the Board of Finance may by regulation require, the Board of Selectmen shall also present to the Board of Finance the itemized estimates of the expenditures to be made by each agency and department except the Board of Education, as adjusted by the Board of Selectmen pursuant to Section 6.1.1. of this charter, and the revenue, other than town appropriations, fees and contributions to be received by each such agency and department.
   6.1.3.   The Board of Finance shall upon request afford each agency and department an opportunity for a hearing on the proposed budget of such agency or department, first giving notice to the Board of Selectmen with respect to the hearing on the proposed budget of each agency and department.
   6.1.4.   The Board of Finance shall hold one or more public hearings concerning the proposed town budget, one of such hearings to be held not less than fourteen (14) days before the annual town meeting, at which hearings any person qualified to vote at the annual town meeting shall have an opportunity to be heard. The Board of Finance may then revise the proposed town budget as it deems advisable, and it may, by a vote of two-thirds of its members, restore any itemized expenditures eliminated or reduced by the Board of Selectmen. The proposed town budget may include a contingency fund established in accordance with the general statutes and, an appropriation to any fund for capital and non-recurring expenditures which may be established in accordance with the general statutes, and may provide for the payment of any part of the debts of the town. The proposed town budget shall also include estimates of the revenue to the town from all sources for the ensuing year, including taxes to be raised on the last completed grand list. The Board of Finance shall present the budget to the annual town meeting.
   6.1.5.   The Board of Finance shall post the proposed town budget on the Town’s website not less than four (4) days before the public hearing. It shall, before the annual town meeting, publish the proposed town budget in accordance with law and make available copies of the proposed town budget and any other reports prescribed by law.
   6.1.6.   The adoption of the annual town budget shall be in accordance with the provisions of Section 7.3. of this charter.