Chapter 3.15
BUDGET
Sections:
Article I. Budget Form and Scope
3.15.020 Anticipated revenues.
3.15.030 Anticipated revenues compared with other years.
3.15.040 Proposed expenditures.
3.15.050 Proposed expenditures compared with other years.
Article II. Budget Procedures
3.15.070 Budget public record.
3.15.080 Publication of notice of public hearing.
3.15.090 Public hearing on budget.
3.15.100 Further consideration of budget.
3.15.110 Adoption of budget – Vote required.
3.15.120 Effective date of budget – Certification – Copies made available.
Article I. Budget Form and Scope
3.15.010 Scope of budget.
(a) The budget shall be a complete financial plan for all the operations of the municipality, showing dollar reserves, anticipated revenues, and proposed expenditures.
(b) The budget shall include a comparative statement of actual expenditures and actual revenues for the preceding fiscal year and the budgeted current fiscal year.
(c) Proposed expenditures shall not exceed total anticipated revenues and reserves. [Ord. 01-77 Ch. 30 § 1].
3.15.020 Anticipated revenues.
Anticipated revenues shall be composed of “taxes,” “licenses and permits,” “intergovernmental revenue,” “charges for services,” “fines and forfeits,” “miscellaneous revenue,” and “cash reserves, and any other category deemed appropriate.” [Ord. 01-77 Ch. 30 § 2].
3.15.030 Anticipated revenues compared with other years.
In the anticipated column opposite the items of anticipated revenues there shall be placed the amount of each such item actually received in the preceding fiscal year. [Ord. 01-77 Ch. 30 § 3].
3.15.040 Proposed expenditures.
Proposed expenditures shall be itemized. Separate provisions shall be included in the budget for at least:
(a) Interest, amortization of principal and redemption charges on the public debt for which the faith and credit of the municipality is pledged;
(b) Administration, operation and maintenance of each office, department or agency of the municipality;
(c) Council’s budgetary reserve;
(d) Expenditures proposed for construction projects including provisions for down payments on capital projects. [Ord. 01-77 Ch. 30 § 4].
3.15.050 Proposed expenditures compared with other years.
In a parallel column opposite the several items of proposed expenditures, there shall be placed the amount of each such item actually spent in the preceding fiscal year and the budget for the current fiscal year. [Ord. 01-77 Ch. 30 § 5].
3.15.060 Budget summary.
At the head of the budget there shall appear a summary of the budget, which need not be itemized. Principal sources of anticipated revenues, and kinds of expenditures by department, shall be stated in such a manner as to present to the taxpayers a simple and clear summary of the detailed estimates of the budget. [Ord. 01-77 Ch. 30 § 6].
Article II. Budget Procedures
3.15.070 Budget public record.
The budget, the budget message, the construction improvement program, and all supporting schedules shall be a public record in the office of the Clerk, open to public inspection by anyone. The Mayor shall cause to be prepared for distribution to interested persons copies of the budget and budget message. [Ord. 01-77 Ch. 31 § 1].
3.15.080 Publication of notice of public hearing.
The Council shall determine the place and time of the public hearing on the budget, and shall post such notice in three places in the City. The Council shall include in the notice a summary of the budget and capital improvement program and a statement setting out the time and place for a public hearing. This notice shall be posted at least two weeks prior to the hearing. [Ord. 01-77 Ch. 31 § 2].
3.15.090 Public hearing on budget.
At the time and place so advertised, the Council shall hold a public hearing on the budget as submitted, at which all interested persons shall be given an opportunity to be heard, for or against the estimates or any item thereof. [Ord. 01-77 Ch. 31 § 3].
3.15.100 Further consideration of budget.
After the conclusion of such public hearing, the Council may insert new items or may increase or decrease the items of the budget, except items in proposed expenditures fixed by law. The Council may not vary the titles, descriptions, or conditions of administration specified in the budget. [Ord. 01-77 Ch. 31 § 4].
3.15.110 Adoption of budget – Vote required.
The budget shall be adopted by favorable votes of at least a majority of all members of the Council. The budget shall be adopted prior to the beginning of the new fiscal year. [Ord. 94-06-002 § 1].
3.15.120 Effective date of budget – Certification – Copies made available.
Upon adoption of the budget, the budget shall be in effect for the fiscal year. A copy of the budget, as finally adopted, shall be certified by the Mayor and the Clerk and filed in the office of the Clerk. The budget so certified shall be printed, mimeographed or otherwise reproduced, and sufficient copies shall be made available for the use of all officers, departments and agencies and for interested persons and civic organizations through the Clerk’s office. [Ord. 01-77 Ch. 31 § 6].