CAFR Budget Analysis
(Town of Manchester Connecticut)
Manchester, Connecticut USA, a thriving small city in the growing eastern section of the Hartford region. The town is located in central Connecticut and is approximately 10 miles east of the City of Hartford, the State Capital. The towns of East Hartford, South Windsor, Vernon, Bolton and Glastonbury border the town. It is approximately 85 miles southwest of Boston and 115 miles northeast of New York City. The town encompasses 27.2 square miles and has a population of 57,079 people.
The town is independent full-service with political subdivision of the State of Connecticut and is autonomous from any county or other political subdivision of the State of Connecticut. It is incorporated in 1823 and in 1947 adopted a Council-Manager form of government. The legislative function is performed by the nine members of Board of directors, which is elected biennially. The board of directors formulates policies for the administration of the town. The general manager is appointed by the board of directors to serve as the Town's Chief Executive Officer with appointive and removal authority over department director and other employees of the town as well as responsible for the implementation of the established policies.
The Board of directors adopts both an annual operating and a six-year capital budget in accordance with the Chapter V of the Town Charter. Chapter V sets out the procedures and practices used during consideration of both the capital and operating budgets. The operating budget is legally enacted at the category level, but as a management tool budgeting control is maintained at the object of expenditure level. The accounting system is organized on a fund basis. Each fund is a distinct self ?balancing ...