Town budget process - The town administrator and department leaders present their requested budgets to the board of selectmen.  The selectmen review and make adjustments as a board.  Any changes require a motion, a second, and a board vote.  The budget changes with every motion that passes.  Once the board of selectmen has made its changes it votes to recommend the budget for review by the budget committee.  This is presented to the budget committee as the board of selectmen budget. 

The budget committee will then review and amend the budget with board-approved motions.  While the committee may vote to add or remove dollar amounts from specific line items, once a budget amount is approved by voters, the Board of Selectmen may use funds from any line item to cover expenses, up to the total budgeted amount.  This is commonly referred to as "a bottom-line budget."  (Note - Both the town and school district follow best budgeting practices and have policies around when funds are moved between budget lines.)  When the budget committee is finished with its budget review and changes, the budget is now the budget committee's budget.  The committee will present this at the Budget Hearing.