The fiscal year of the City shall begin on the
first day of July and end on the last day of June of the ensuing year.
[Amended 11-6-1984; 11-5-1996; 11-2-2010; 11-4-2014; 11-6-2018]
The City Council and School Board shall meet in joint session
in September and December; at a regular Council meeting in February,
the City Administrator and Superintendent shall present a mid-fiscal
year financial report at a joint City Council - School Board meeting
with details equivalent to their approved budgets. The City Council
and School Board shall continue to meet in joint budget sessions,
at least monthly, from February through June
At a City Council meeting in March of each year, the City Administrator
and School Board shall each submit to the City Council their respective
budgets (City and School Department) for the ensuing fiscal year along
with an accompanying budget message. The School Department Budget
shall be broken into those categories or cost centers as required
and described from time to time under state law.
[Amended 11-2-2010; 11-4-2014]
The City Administrator's and the School Board's
messages shall explain their respective budget in fiscal terms and
in terms of work programs. They shall describe the important features
of the budget, indicate any major changes from the current year in
expenditures and revenues together with the reasons for such changes,
summarize the City's or School Department's debt position, and include
such other materials as the City Administrator and School Board may
deem desirable or the Mayor and the City Council shall request.
[Amended 11-6-1984; 11-5-1996; 11-2-2010; 11-4-2014; 11-2-2010; 11-4-2014; 11-6-2018]
The annual municipal budget shall be submitted to the City Council
in two parts, one by the City Administrator and one by the School
Board. The School Department budget shall include the School Board's
estimated cost for operations of the School Department for the ensuing
year, including capital expenditures, priorities, and debt costs.
The City budget shall include the City Administrator's estimated costs
for operations of the City for the ensuing year, including capital
expenditures, priorities and debt costs. The combined municipal budget
shall be in such form as the City Council may require, except as otherwise
required by law or this Charter.
At a regular meeting of the City Council in March of each year,
the City Administrator shall submit to the City Council a summary
of the two parts of the municipal budget previously submitted to the
City Council by the School Board and the City Administrator, which
summary shall be itemized further by principal sources of anticipated
revenue, and which shall state separately the amount to be raised
by property tax. It shall be itemized also by departments and kinds
of expenditures in such a manner as to present to the taxpayers a
simple and clear summary of the detailed estimates of the budget.
The summary of the proposed municipal budget shall be published at least once in one or more newspapers of general circulation in the City as outlined in Section
6.06(a).
a. Submission to Council. The City Administrator shall
prepare and submit to the City Council a five-year capital program
at a regular meeting of the City Council in March of each year.
[Amended 11-6-2018]
b. Contents. The capital program shall include:
1. A clear general summary of its contents.
2. A list of all capital improvements which are proposed
to be undertaken during the five fiscal years ensuing, with appropriate
supporting information as to the necessity of such improvements.
3. The costs estimates, methods of financing, and recommended
time schedules for each improvement.
4. The estimated annual cost of operating and maintaining
the facilities to be constructed or acquired.
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The above information may be revised and extended
each year with regard to capital improvements still pending or in
process of construction or acquisition. [Amended 11-6-1984; 11-5-1996]
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[Amended 11-5-1996; 11-4-2014]
a. Notice and Hearing. The City Council shall publish at least once
in one or more newspapers of general circulation in the City the following:
1. The time and place where copies of the messages and budgets are available
for inspection by the public.
2. A copy of the proposed municipal budget prepared in such a manner
as to present to the taxpayers a simple and clear summary of the detailed
estimates of the budget. This publication shall take place 14 days
prior to the date of each public hearing on the budget.
3. The time and place, not less than two weeks after such publication,
for a public hearing on the municipal budget.
b. Amendment before Adoption. The City Council may amend the municipal
budget as set forth herein. In amending the City portion of the budget,
the Council shall have the discretion to increase or decrease programs
or amounts and may delete or decrease any programs or amounts, except
expenditures required by law, or for debt service or for estimated
cash deficit. Prior to adoption of the School Department budget, the
City Council may only increase or decrease the total amount proposed
to be allocated to the School Department.
[Amended 11-2-2021]
c. Adoption. The City Council shall, by order, adopt the municipal budget
at a Special Council budget meeting the second week of May. This budget
shall be subject to any applicable state law governing budget validation
referenda. Until the municipal budget is finally adopted, and if applicable
approved by the voters, the amounts appropriated for the previous
year shall be deemed adopted for the current fiscal year on a month-to-month
basis, except to the extent that Sections 1487 and 2307 of Maine Title
20-A apply to the School Department budget. Adoption and approval
of the municipal budget shall constitute appropriations of the amounts
specified therein as the amount to be raised by the property tax shall
constitute a determination of the amount of the tax levy.
a. Notice and Hearing. The City Council shall publish
at least once in one or more newspapers of general circulation in
the City a notice stating:
1. The time and place where copies of the capital program
are available for inspection by the public.
2. The time and place, not less than two weeks after
such publication, for a public hearing on the capital program.
b. Adoption. The City Council by order shall adopt a
capital program with or without amendment after the public hearing,
at a regular City Council meeting on or before the first regular City
Council meeting in June.
[Amended 11-5-1996]
Copies of the budget and capital program as
adopted shall be public records and shall be made available to the
public at suitable places in the City.
a. Supplemental Appropriations. If during the fiscal
year the City Administrator certifies that there is available, for
appropriation, revenue in excess of the amount estimated in the budget,
the City Council may, upon affirmative vote of five members, make
supplemental appropriations for the year up to the amount of such
excess.
b. Emergency Appropriations. To meet a public emergency
affecting life, health, property or the public peace, the City Council
may, upon the affirmative vote of five members, make emergency appropriations.
To the extent that there are not available unappropriated revenues
to meet such appropriations, the City Council may authorize the issuance
of notes, which may be renewed from time to time, but the notes and
renewals of any fiscal year shall be paid not later than the last
day of the fiscal year next succeeding that in which emergency appropriation
was made.
c. Reduction of Appropriations. If at any time during the fiscal year
it appears probable to the City Administrator that the revenues available
will be insufficient to meet the amounts appropriated, the City Administrator
shall report to the City Council without delay, indicating the estimated
amount of the deficit, any remedial action taken by City Administration
and the City Administrator's recommendations as to any other steps
to be taken. The City Council shall then take such further action
as it deems necessary to prevent or minimize any deficit and for that
purpose it may reduce one or more appropriations.
[Amended 11-6-2018]
d. Transfer of Appropriations. At any time during the
fiscal year, upon written request by the City Administrator, the City
Council may, upon affirmative vote of five members, transfer part
or all of any unencumbered appropriation balance within a department,
office or agency or from one department, office or agency to another.
e. Limitations. No appropriation for debt service may
be reduced or transferred, and no appropriation may be reduced below
any amount required by law to be appropriated or by more than the
amount of the unencumbered balance thereof.
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The supplemental and emergency appropriations
and reduction or transfer of appropriations authorized by this Section
may be made effective immediately upon adoption.
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Every appropriation, except an appropriation
for capital expenditures shall lapse at the close of the fiscal year
to the extent that it has not been expanded or encumbered. An appropriation
for capital expenditure shall continue in force until the purpose
for which it was made has been accomplished or abandoned. The purpose
of any such appropriation shall be deemed abandoned if three years
pass without any disbursement from or encumbrance of the appropriation.
a. Each department, office or agency shall submit work programs for the ensuing fiscal year showing the requested allotment of its appropriation for each month within the year. The City Council shall review and authorize such allotments with or without revision as early as possible in the budget review process, and no later than the date of the first public hearing on the budget proposed for adoption. The City Council may revise such allotments during the year if it deems it desirable and shall revise transferred appropriations made pursuant to Section
6.09.
b. Payments and Obligations Prohibited. No payment shall be made or
obligation incurred against any allotment or appropriation except
in accordance with appropriations duly made and unless the City Administrator
or designee of the City Administrator first certifies that there is
a sufficient unencumbered balance in such allotment or appropriation
and that sufficient funds therefrom are or will be available to cover
the claim or meet the obligation when it becomes due and payable.
Any authorization of payment or incurring of obligation in violation
of the provisions of this Charter shall be void and any payment so
made illegal. Such action shall be cause for removal of any officer
who knowingly authorized or made such payment or incurred such obligation,
and that person shall also be liable to the City for any amount so
paid. However, except where prohibited by law, nothing in this Charter
shall be construed to prevent the making or authorizing of payments
or making of contracts for capital improvements to be financed wholly
or partly by the issuance of bonds or to prevent the making of any
contract or lease providing for payments beyond the end of the fiscal
year, provided that such action is made or approved by vote of the
City Council.
[Amended 11-6-2018]
Bidding and purchasing procedures shall be established by ordinance
by the City Council for purchases in excess of limits established
by the City Council. The City Administrator shall make necessary administrative
purchasing rules in accordance with the ordinances as the City Administrator
deems necessary. The purchasing agent shall contract for and purchase
all supplies, materials, and equipment required by any office, department
or agency of the City, unless otherwise specified by State Law.
[Amended 11-6-2018]
The Auditor shall establish such rules and procedures as that
person deems necessary for account by offices, departments, agencies,
boards and commissions of the City in the form approved by the State
auditor.
Money may be borrowed pursuant to order of the
Municipal Officers in any fiscal year in anticipation of receipts
from taxes for such fiscal year, but the aggregate amount of such
loans outstanding at any one time shall not exceed eighty per cent
of the tax levy of the preceding fiscal year. All such loans shall
be paid within the fiscal year out of receipts from taxes for the
fiscal year in which loans were made.
Money may also be borrowed by the Municipal
Officers in anticipation of the sale of securities by issuing temporary
notes and renewed notes. All such borrowings shall be subject to the
provisions of the statutes of the State in relation thereto.
[Amended 11-6-2001]
Money may be borrowed, within the limits fixed by the constitution
and statutes of the State now or hereafter applying to said City of
Saco, by the issue and sale of bonds or notes pledged on the credit
of the City. The proceeds to be used for the acquisition of land,
the construction, reconstruction, major alterations, extraordinary
repairs, and equipment of buildings and other permanent public improvements,
the purchase of machinery and equipment. No order providing for the
issue of bonds shall be passed without public notice given by posting
a full version of the Order at a public place in City Hall and on
the City's website, and by publishing a brief summary of the Order
in a daily newspaper having a general circulation in the City of Saco
at least two weeks before the final action of the City Council, and
the approval of five members of the City Council. The City Council
may refund bonds, notes and certificates of indebtedness previously
issued. [Amended 6-17-2019]
The City Council, upon approval of the issuance of said bonds or notes, shall take all necessary legal steps to submit their action to the voters of Saco for ratification or rejection at the next regular municipal election or at a special election that shall be called, advertised and conducted according to the law relating to municipal elections, but the total number of votes cast at said special election must be equal to or exceed twenty per cent (20%) of the total votes cast for all candidates for Mayor at the previous general municipal election. No bond or note issue, excepting, however, borrowing for purposes set forth in Sections
6.09(b) and 6.14, shall be valid unless the City Council's action has been ratified by the voters of Saco as above provided.
Every issue of bonds shall be payable within
a fixed term of years; if said bonds are issued in payment of indebtedness
incurred for a permanent improvement, the term of such bonds shall
not exceed the estimated period of utility of said improvement but
the declaration of the City Council embodied in the order authorizing
the issue shall be conclusive determination of the estimated period
of utility thereof; and the term within which all bonds shall be made
payable shall in no case exceed thirty years. Bonds issued after the
adoption of this Charter shall be made payable in conformance with
M.R.S.A. Title 30-A, § 5772(3). Every order for the issue
of bonds shall provide for a tax levy for each year of an amount necessary
to meet the payment of the annual, serial installment of principal
and interest, and such amounts shall be included in the tax levy for
each year until the debt is extinguished. [Amended 11-2-2021]
The City Council shall provide for an independent
annual audit of all City accounts and may provide for such more frequent
auditing as it deems necessary. Such audit shall be made by a certified
public accountant, the State Auditor, or by auditors employed by the
State. The City Council may, without requiring competitive bids, designate
who shall do the audits and shall make this designation no later than
thirty days after the beginning of the fiscal year.