Chapter 4.04
BUDGET PROCEDURE Revised 7/18
Sections:
4.04.040 Public hearing. Revised 7/18
4.04.060 Amendment. Revised 7/18
4.04.080 Excess liability – Lapse of appropriations.
4.04.100 Biennial projection – Capital program.
4.04.110 Preparation guidelines.
4.04.010 Fiscal year.
The fiscal year of the city government shall begin on the first day of July and end on the last day of June of each calendar year. The fiscal year shall also constitute the budget and accounting year. (Ord. 88-7 §3(part): Ord. 74-2a §1(part): prior code §3.05.010)
4.04.020 Public records.
The budget estimate and, upon adoption, the budget and budget message shall be a public record open to inspection in the office of the city clerk. (Ord. 88-7 §3(part): Ord. 74-2a §1(part): prior code §3.05.030)
4.04.030 Estimate.
The mayor shall prepare and submit to the council not later than May 1st of each year the annual budget estimate for the following fiscal year and a budget message. The budget estimate shall cover and appropriate for all expenditures of money, including contract and other commitments, except appropriations for expenditures for bond construction funds and special assessment construction funds. The council may amend the budget estimate at any time prior to adoption. (Ord. 88-7 §3(part): Ord. 74-2a §1(part): prior code §3.05.020)
4.04.040 Public hearing. Revised 7/18
The council shall fix the time and place for a public hearing on the budget estimate. The city clerk shall publish notice of the hearing, together with a summary of the budget estimate, not more than ten nor less than five days prior to the time fixed for the hearing. All interested persons shall be given a reasonable opportunity to be heard at the hearing on the budget estimate. (Ord. 15-2017 §14: Ord. 88-7 §3(part): Ord. 74-2a §1(part): prior code §3.05.040)
4.04.050 Adoption.
The council shall adopt the budget and make the appropriation by ordinance not later than June 15th. Failing adoption, the budget estimate as submitted or amended shall go into effect and be deemed to have been adopted by the council, and the proposed expenditures therein shall become the appropriations for the next fiscal year. (Ord. 88-7 §3(part): Ord. 74-2a §1(part): prior code §3.05.050)
4.04.060 Amendment. Revised 7/18
The budget may be amended by the council at any time after adoption; provided, that amendment is made via ordinance and in accordance with the notice procedures provided for an ordinance in Sections 2.08.054 and 2.12.090(A)(3). (Ord. 15-2017 §15: Ord. 88-7 §3(part): Ord. 74-2a §1(part): prior code §3.05.060)
4.04.070 Encumbrance.
No budget appropriations may be encumbered without prior certification by the mayor that there is an unencumbered appropriation sufficient to cover such encumbrance and sufficient funds available to meet the expenditure. (Ord. 88-7 §3(part): Ord. 74-2a §1(part): prior code §3.05.070(part))
4.04.080 Excess liability – Lapse of appropriations.
The mayor shall not permit, without council approval, during any budget year, an expenditure or contract incurring any liability in excess of the amount appropriated for each department of the city. All appropriations covered by the budget lapse at the end of the budget year to the extent that they have not been expended or lawfully encumbered. (Ord. 88-7 §3(part): Ord. 74-2a §1(part): prior code §3.05.070(part))
4.04.090 Transfers.
The mayor may approve intradepartmental transfers of appropriated funds; provided, however, that all interdepartmental transfers of appropriated funds shall be by ordinance of the council only the same as with an amendment to the budget. (Ord. 88-7 §3(part): Ord. 74-2a §1(part): prior code §3.05.070(part))
4.04.100 Biennial projection – Capital program.
At the same time the mayor prepares and submits his budget estimate under the provisions of Section 4.04.030, he shall present to the council as a working document a proposed two-year summary budget for the city, excluding capital improvement programs, in the same general form as the budget for the next fiscal year. Additionally, the mayor shall present a five-year capital improvement program as a working document which shall illustrate by year, for each project, anticipated costs, funding requirements and sources, and a narrative outlining the need and proposed priority of the capital improvement program. (Ord. 88-7 §3(part): Ord. 74-2a §1(part): prior code §3.05.080)
4.04.110 Preparation guidelines.
The budget, including the projected two-year summary budget as well as the five-year capital improvement program, shall be prepared in accordance with recommendations of the National Committee on Governmental Accounting of the Municipal Finance Officers Association. (Ord. 88-7 §3(part): Ord. 74-2a §1(part): prior code §3.05.090)