Representative Town Meeting
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Representative Town Meeting
A representative town meeting, also called "limited town meeting", is a form of municipal legislature particularly common in Connecticut and Massachusetts, and permitted in Maine, Vermont and New Hampshire. Representative town meetings function largely the same as open town meetings, except that not all registered voters can participate or vote. The townspeople instead elect town meeting members by precinct to represent them and to vote on the issues for them, much like a US Representative votes on behalf of their constituents in Congress. Connecticut Representative town meetings (RTMs) vary from town to town, and can vary widely in terms of rules and bylaws. The town of Westport, Connecticut has non-partisan RTMs, where while a member may belong to a party, it may not be advertised as such, and the First Selectman may veto any legislation passed excepting for appropriations. Wethersfield, Connecticut, however, requires "minority representation" so that no one party can contro ...
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Connecticut
Connecticut () is the southernmost state in the New England region of the Northeastern United States. It is bordered by Rhode Island to the east, Massachusetts to the north, New York to the west, and Long Island Sound to the south. Its capital is Hartford and its most populous city is Bridgeport. Historically the state is part of New England as well as the tri-state area with New York and New Jersey. The state is named for the Connecticut River which approximately bisects the state. The word "Connecticut" is derived from various anglicized spellings of "Quinnetuket”, a Mohegan-Pequot word for "long tidal river". Connecticut's first European settlers were Dutchmen who established a small, short-lived settlement called House of Hope in Hartford at the confluence of the Park and Connecticut Rivers. Half of Connecticut was initially claimed by the Dutch colony New Netherland, which included much of the land between the Connecticut and Delaware Rivers, although the firs ...
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Town Council
A town council, city council or municipal council is a form of local government for small municipalities. Usage of the term varies under different jurisdictions. Republic of Ireland Town Councils in the Republic of Ireland were the second tier of local government under counties, and date from 2002, when the existing Urban District Councils and Town Commissioners were redesignated, until the town councils were abolished under the Local Government Reform Act 2014 There were previously 75 such councils. Belize There are currently seven town councils in Belize. Each town council consists of a mayor and a number of councillors, who are directly elected in municipal elections every three years. Town councils in Belize are responsible for a range of functions, including street maintenance and lighting, drainage, refuse collection, public cemeteries, infrastructure, parks and playgrounds. England and Wales In England, since the Local Government Act 1972, "town council" is the s ...
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Local Government In New Hampshire
Local government in New Hampshire consists of county, school district, and municipal governments. County There are 10 county (United States), counties in the state of New Hampshire responsible for local sheriff services, nursing homes, and prisons. A county is governed by a board of county commissioners. Similar to the rest of New England, county government in New Hampshire is very weak and have relatively few responsibilities compared to states in other regions. Most local government functions are performed at the town and city level. School district Municipal New Hampshire contains 234 New England town, incorporated towns and cities. Thirteen are cities and 221 are towns. Towns and cities are treated identically under state law. The primary difference is that cities are former towns who dropped the town meeting form of government in favor of a city form through special act of the New Hampshire General Court. Since 1979, however, any town or city can change its form of gover ...
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Local Government In Massachusetts
Massachusetts shares with the five other New England states a governmental structure known as the New England town. Only the southeastern third of the state has functioning county governments; in western, central, and northeastern Massachusetts, traditional county-level government was eliminated in the late 1990s. Generally speaking, there are four kinds of public school districts in Massachusetts: local schools, regional schools, vocational/technical schools, and charter schools. Municipalities In many other states, a town is a compact incorporated area; between the towns are unincorporated areas, usually quite large, that do not belong to any town. Such states are completely apportioned into counties, and county governments have significant importance, particularly to those living outside towns, and often perform major functions such as providing police and fire services and operating airports. In contrast, all of the land in Massachusetts is divided up among the cities and ...
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Local Government In Connecticut
Connecticut shares with the five other New England states a governmental structure known as the New England town. From 1666 to 1960, Connecticut had a system of county governments, which each had limited powers given to it by the General Assembly. They were abolished by Public Act 152 in 1960. Connecticut also had a system of sheriffs' offices until October 2000, when those were also abolished. County Connecticut is divided geographically into eight counties, but these counties do not have any associated government structure. The Connecticut General Assembly abolished all county governments on October 1, 1960. The counties continued to have sheriffs until 2000, when the sheriffs' offices were abolished and replaced with state marshals through a ballot measure attached to the 2000 presidential election. Today, counties serve as little more than boundaries for the state's judicial and state marshal system. Connecticut's court jurisdictions still adhere to the old county boundari ...
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New England Town
The town is the basic unit of Local government in the United States, local government and local division of state authority in the six New England states. Most other U.S. states lack a direct counterpart to the New England town. New England towns overlay the entire area of a state, similar to civil townships in other states where they exist, but they are fully functioning Incorporation (municipal government), municipal corporations, possessing powers similar to city, cities in other states. New Jersey's Local government in New Jersey, system of equally powerful townships, boroughs, towns, and cities is the system which is most similar to that of New England. New England towns are often governed by a town meeting legislative body. The great majority of municipal corporations in New England are based on the town model; there, statutory forms based on the concept of a Place (United States Census Bureau), compact populated place are uncommon, though elsewhere in the U.S. they are preva ...
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City Council
A municipal council is the legislative body of a municipality or local government area. Depending on the location and classification of the municipality it may be known as a city council, town council, town board, community council, rural council, village council, or board of aldermen. Australia Because of the differences in legislation between the states, the exact definition of a city council varies. However, it is generally only those local government areas which have been specifically granted city status (usually on a basis of population) that are entitled to refer to themselves as cities. The official title is "Corporation of the City of ______" or similar. Some of the urban areas of Australia are governed mostly by a single entity (see Brisbane and other Queensland cities), while others may be controlled by a multitude of much smaller city councils. Also, some significant urban areas can be under the jurisdiction of otherwise rural local governments. Periodic re-al ...
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Certified Public Accountant
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience. Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permitt ...
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Audits
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, and evaluate the propositions in their auditing report. Audits provide third-party assurance to various stakeholders that the subject matter is free from material misstatement. The term is most frequently applied to audits of the financial information relating to a legal person. Other commonly audited areas include: secretarial and compliance, internal controls, quality management, project management, water management, and energy conservation. As a result of an audit, stakeholders may evaluate and improve the effectiveness of risk management, control, and governanc ...
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Fiscal Year
A fiscal year (or financial year, or sometimes budget year) is used in government accounting, which varies between countries, and for budget purposes. It is also used for financial reporting by businesses and other organizations. Laws in many jurisdictions require company financial reports to be prepared and published on an annual basis but generally not the reporting period to align with the calendar year (1 January to 31 December). Taxation laws generally require accounting records to be maintained and taxes calculated on an annual basis, which usually corresponds to the fiscal year used for government purposes. The calculation of tax on an annual basis is especially relevant for direct taxes, such as income tax. Many annual government fees—such as council tax and license fees, are also levied on a fiscal year basis, but others are charged on an anniversary basis. Some companies, such as Cisco Systems, end their fiscal year on the same day of the week each year: the day ...
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Domicile (law)
Domicile is relevant to an individual's "personal law," which includes the law that governs a person's status and their property. It is independent of a person's nationality. Although a domicile may change from time to time, a person has only one domicile, or residence, at any point in their life, no matter what their circumstances. Domicile is distinct from habitual residence, where there is less focus on future intent. As domicile is one of the connecting factors ordinarily used in common law legal systems, a person can never be left without a domicile and a domicile is acquired by everyone at birth. Generally domicile can be divided into domicile of origin, domicile of choice, and domicile by operation of law (also known as domicile of dependency). When determining the domicile of an individual, a court applies its own law and understanding of what domicile is. In some common-law countries, such as Australia and New Zealand, the concept of domicile has been subject to statutory ...
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