Expending Funds not Disclosed in Annual Budget 2.01

BOF 2.01 
POLICY REGARDING EXPENDITURE OF FUNDS FOR SERVICES OR ITEMS NOT DISCLOSED IN 
ANNUAL BUDGETS 
All expenditures of funds for services or items must be in conformance with budget justification 
disclosure or properly approved labor contracts. Exceptions: Expenditures for services or items 
not disclosed in the budget and which (I) are not emergencies (2) are in excess of $1,000 but 
less than $10,000,and (3) will not require an additional appropriation, shall not be made until 
the following procedure has been completed.  
It is the responsibility of the requesting agency to set a meeting with the Director of Finance, 
First Selectman, and a member of the Board of Finance (preferably the liaison). The requesting 
agency will give justification for such expenditure at that meeting. Upon majority approval of 
the Board of Finance representative, the First Selectman and the Director of Finance, the 
expenditure shall be made. Without such approval, the expenditure cannot be made unless 
approved by the Board of Finance. Note; No non­budgeted expenditure exceeding $10,000 shall 
be made without Finance Board approval.  
 
 
 
Approved:  December 12, 2007  
Amended: May 18, 2016