Chapter 3.06
BUDGET PROCEDURES*
Sections:
3.06.020 Budget Preparation and Approval.
3.06.030 Control of Appropriations.
3.06.040 General Fund Balances.
3.06.050 Control of Expenditures – Financial Reporting.
3.06.070 Ratification by Council.
3.06.090 Audit Appropriations.
* For statutory provisions on presentment and payment of claims and demands against a city, see Government Code § 37201 et seq.; for provisions on claims against public entities generally, see Government Code § 900 et seq.
3.06.010 Budget – Adoption.
Prior to the beginning of each fiscal year, the City Council shall adopt a budget for expenditures and anticipated revenues. (Ord. 85-23 § 1, 1985; Ord. 137 C.S. § 2, 1966; Code 1975 § 100.0).
3.06.020 Budget Preparation and Approval.
On or before February 15th of each year, the City Administrator will present to the City Council a proposed budget schedule. Prior to the beginning of each fiscal year, the City Administrator shall prepare and submit to the City Council a proposed operating and capital budget for the forthcoming fiscal year. The City Council shall adopt the budget by July 1st. Prior to ratification of the capital budget for the forthcoming year by the City Council, the Planning Commission shall review the capital improvements contained within the proposed budget and shall advise the City Council as to its recommendations regarding the proposed capital projects. (Ord. 94-8 § 1, 1994; Ord. 85-23 § 1, 1985).
3.06.030 Control of Appropriations.
The City Administrator shall have the right to approve the transfer of appropriations within a departmental budget; however, no additional positions shall be created without the authorization of the City Council. All transfers of appropriations between departments or in regards to capital items or projects shall be approved by the City Council. (Ord. 85-23 § 1, 1985).
3.06.040 General Fund Balances.
The City shall maintain a General Fund balance equivalent to at least 10 percent of the General Fund budget in each fiscal year. (Ord. 85-23 § 1, 1985).
3.06.050 Control of Expenditures – Financial Reporting.
The City Administrator shall be charged with the responsibility of controlling the expenditures for all departments in accordance with the approved budget. A report on current year revenues, expenditures and fund balances shall be maintained. (Ord. 85-23 § 1, 1985).
3.06.060 Return of Funds.
From time to time it becomes necessary to refund certain permit fees, taxes, licenses, etc., in the normal course of City business. Upon recommendation from the Assistant City Administrator, the City Administrator or her/his duly authorized representative is authorized to approve such refunds in an amount not to exceed $1,000. All refunds over $1,000 shall require approval by the City Council. (Ord. 94-8 § 1, 1994; Ord. 85-23 § 1, 1985).
3.06.070 Ratification by Council.
At least monthly, the City Administrator will present to the Council for ratification a register of payments listing all disbursements that have been made since the previously ratified register of payments. (Ord. 85-23 § 1, 1985).
3.06.080 Investment of Funds.
Municipal moneys not required for immediate expenditure will be invested. The City will maintain adequate cash availability and maximum yield on invested idle funds while insuring that invested moneys are protected. The City Administrator shall prepare investment policies and guidelines for adoption by the City Council. (Ord. 85-23 § 1, 1985).
3.06.090 Audit Appropriations.
The City Council shall appropriate sufficient funds annually in the budget process to provide for an annual audit of the City’s previous fiscal year finances. (Ord. 85-23 § 1, 1985).