§ 133-1502. Preparation and submission of budget and town report
(a) The Town Manager, at least 60 days before the date of the regular annual Town meeting, shall submit to the selectmen a budget which shall contain:
(1) A statement of the financial condition of the Town as of the end of the fiscal year and as of the date of submission of the budget.
(2) An itemized statement of appropriations recommended for current expenses and for capital improvements during the next fiscal year with comparative statements in parallel columns of appropriations and estimated expenditures for the current fiscal year and actual appropriations and expenditures for the preceding fiscal year.
(3) An itemized statement of estimated revenues from all sources, other than taxation, for the next fiscal year; a statement of estimated taxes required for the next fiscal year; and comparative figures of tax and other sources of revenue for the current and the preceding fiscal year.
(4) A statement of the short and long-term indebtedness of the Town.
(5) A listing of delinquent taxpayers.
(6) Such other information as may be required by the Board of Selectmen or law.
(b) The selectmen's budget in its final form and the warning of the meeting shall be made available to the legal voters of the Town in an annual Town report at least 14 days prior to the annual Town meeting.