Allen Nitschelm's presentation to Town Meeting on 4-7-08 can be viewed here.
Right click to save the file if you want to read the NOTES.

Other supporting documents you may want to review:

How I calculate $1 million savings with one employee over 10 years
View it here..

* Role of the Finance Committee, by the Association of Town Finance Committees (2 page PDF)
Page One; Page Two

Annual Budget Processes in Town, Dept. of Revenue, Division of Local Services:
Reference Library

Managing the Budget Process, City and Town, 1997
View the PDF here.

A Guide to Financial Management for Town Officials
View the PDF here.