[R.O. 2017 § 130.020]
A. 
Prior to the commencement of each fiscal year, a budget for the City shall be prepared and the same will be presented to and approved by the Board of Aldermen.
B. 
The annual budget shall present a complete financial plan for the ensuing fiscal year and shall include at least the following information:
1. 
A budget message describing the important features of the budget and major changes from the preceding year;
2. 
Estimated revenues to be received from all sources for the budget year, with a comparative statement of actual or estimated revenues for the two (2) years next preceding, itemized by year, fund and source;
3. 
Proposed expenditures for each department, office, commission and other classification for the budget year, together with a comparative statement of actual or estimated expenditures for the two (2) years next preceding, itemized by year, fund, activity and object;
4. 
The amount required for the payment of interest, amortization and redemption charges on the debt of the City; and
5. 
A general budget summary.
C. 
In no event shall the total proposed expenditures from any fund exceed the estimated revenues to be received plus any unencumbered balance or less any deficit estimated for the beginning of the budget year; provided, that nothing herein shall be construed as requiring the City to use any cash balance as current revenue or to change from a cash basis of financing its expenditures.
[R.O. 2017 § 130.030; Ord. No. 08-19 § 1, 8-5-2008]
A. 
The City Administrator is hereby appointed as the Budget Officer and the annual budget for the City shall be prepared under the direction of the City Administrator acting as Budget Officer. In the event there be a vacancy in the office of City Administrator, the Board of Aldermen shall appoint some other suitable person to act as temporary Budget Officer until the office of City Administrator has been filled. Under such circumstances, the Board of Aldermen shall take such actions as are necessary to ensure that the temporary Budget Officer is appointed in sufficient time within which to prepare and submit the proposed budget for the upcoming budget year in accordance with the provisions of this Section. All officers and employees shall cooperate with, and provide to, the Budget Officer or the temporary Budget Officer such information and such records as will be required in developing the budget. The Budget Officer or temporary Budget Officer shall review all of the expenditure requests and revenue estimates, after which time such person shall prepare the proposed budget as described in this Article.
B. 
After the proposed budget has been prepared, the same shall be submitted to the Board of Aldermen, together with such supporting schedules, exhibits and other explanatory materials as may be necessary for a proper understanding of the financial needs and the financial position of the City. Such proposed budget and accompanying materials shall be submitted to the Board of Aldermen no later than the date set for the second regularly scheduled meeting during the month of May of each year. The Budget Officer or temporary Budget Officer shall submit with the proposed budget complete drafts of such orders, motions, resolutions or ordinances as may be required to authorize approval of the proposed budget and as may be required to authorize the proposed expenditures and produce the anticipated revenues set forth therein and which will be necessary to balance the proposed budget.
A. 
The Board of Aldermen may revise, alter, increase or decrease the items contained in the proposed budget, subject to such limitations as may be provided by law, or charter, or in Subsection (B) of this Section, provided that in no event shall the total authorized expenditures from any fund exceed the estimated revenues to be received plus any unencumbered balance or less any deficit estimated for the beginning of the budget year. Except as otherwise provided by law, the Board of Aldermen shall, before the beginning of the fiscal year, approve the budget and approve or adopt such orders, motions, resolutions or ordinances as may be required to authorize the budgeted expenditures and produce the revenues estimated in the budget.
B. 
Any taxpayer of the City may initiate an action for injunctive relief, which the court shall grant, if the Board of Aldermen decreases the budget for its Law Enforcement Agency, except for those created under Section 162.215, RSMo., by an amount exceeding more than twelve percent (12%) relative to the proposed budgets of other departments of the City over a five-year aggregate amount.
[R.O. 2017 § 130.050]
After the City has approved the budget for any year and has approved or adopted the orders, motions, resolutions or ordinances required to authorize the expenditures proposed in the budget, the City shall not increase the total amount authorized for expenditure from any fund, unless the Board of Aldermen adopts a resolution setting forth the facts and reasons making the increase necessary and approves or adopts an order, motion, resolution or ordinance to authorize the expenditures.