ABSTRACT
The budget process in Avon incorporates many layers of review and approval and abundant opportunity for citizen control and input (see Box 9.1). The budget proposed by the town manager is considered and amended by both the Town Council and the Board of Finance in open public meetings. Ultimate authority on budget matters rests with the citizenry who vote to accept or reject budgets in referendums held each year in May. The adopted budget serves to authorize budget activity on the part of city agencies. Capital spending gets special scrutiny in Avon. Even before the budget is formally transmitted by the town manager to the Town Council, agency heads must explain and defend proposed capital projects in public meetings with town officials.
