SECTION 10-1: THE BUDGET PROCESS680.
   A.   Cooperation of Town Officials and Employees681. The Mayor, the Board of Education, the Finance Commission and Legislative Council are required to work together, in good faith, throughout the year in order to develop and approve a municipal budget which shall include all expected revenues and expenditures and, for the purposes of short- and long-term financial planning, including detailed estimates of revenues, capital expenses and operating expenses all as required by this Charter and any Ordinances pertaining thereto. Each of these Public Officials and employees of the Town are required to utilize best practices in the field of municipal and public finance, in order to comply with Law and with the generally accepted accounting principles (or such successor policies thereto) and shall embrace principles of accountability, transparency and outreach in order to expand public participation, engagement and trust in the budgetary process of the Town.
   B.   Budget Liaison682. On and after the Effective Date there shall be a Budget Liaison, which shall be appointed by the President of the Legislative Council. Said Liaison shall assist the Legislative Council and Finance Commission in the functions set forth in this provision, as may be amplified by Ordinance.
      Transition Provision. At the time of the Effective Date and until the President appoints said Liaison, the Director of Finance at the request of and following consultation with the President of the Legislative Council, shall assign an employee as said Liaison.
      (1)   Qualifications. The Budget Liaison shall be qualified by education, training and experience in public administration and public finance as well as additional qualifications as may be established by Ordinance and in accord with nationally accepted professional standards and best practices.
      (2)   Role of the Budget Liaison. The Budget Liaison shall serve as the liaison to the Department of Finance and, as such, shall assist the Legislative Council and Finance Commission in carrying out the provisions of this Charter pertaining to budget development, implementation and oversight. In particular, said Liaison shall assist the Commission and Council, in its interactions with the Mayor, as follows:
         (a)   developing and executing the Town Budget (capital and operating), including the budgets of the Town's internal service, special revenue funds and enterprise funds, if any;
         (b)   providing any information pertaining to federal and state revenue estimates and any potential adjustments;
         (c)   conferring with the Chair of the Commission and President of the Council or their designees with budget related questions or concerns throughout the fiscal year;
         (d)   assisting the Commission in its reporting function and the Council in its oversight function pertaining to budgetary compliance;
         (e)   assisting the Council on all matters pertaining to all budgetary transfer requests submitted for legislative action; and,
         (f)   assisting the Commission and the Council, preferably in concert, in developing combined methods and means of communicating with the residents of the Town in order to expand public participation, engagement and trust in the budgetary process including electronic posting of financial documents and information as well as enhanced opportunities for public participation throughout the year.
   Said Liaison shall be strictly accountable to the Commission and Legislative Council. The Mayor, Board of Education and Director of Finance are required to provide the Budget Liaison with all financial and budgetary information and data that is not otherwise deemed confidential or exempt from disclosure under Law.
                                        
680   NEW (2022).
681   NEW (2022).
682   NEW (2022).