[Ord. No. 330-2008 §1, 5-6-2008; passed in election 4-8-2008]
The fiscal year of the City, unless otherwise provided by ordinance,
shall begin on the first (1st) day of October and end on the last
day of September.
[Ord. No. 95-3 §2, 1-17-1995; passed in election 4-4-1995)
On or before the forty-fifth (45th) day prior to the last day
of the fiscal year, the Manager shall submit to the Council a proposed
budget for the ensuing fiscal year with an accompanying message.
The Manager's message shall explain the budget both in
fiscal terms and in terms of the work programs. It shall outline the
proposed financial policies of the City for the ensuing fiscal year;
describe the important features of the budget; indicate any major
changes from the current year in financial policies, expenditures
and revenues, together with the reasons for such changes; summarize
the City's debt position; and include such other material as
the Manager deems desirable.
The "budget" shall provide a complete financial
plan of all City funds and activities for the ensuing fiscal year,
and, except as required by law or this Charter, shall be in such form
as the Manager deems desirable or the Council may require. It shall
begin with a clear general summary of its contents; shall show in
detail all estimated income, indicating the proposed property tax
levy, and all proposed expenditures, including debt service, for the
ensuing fiscal year; and shall be so arranged as to show comparative
figures for actual and estimated income and expenditures of the current
fiscal year and actual income and expenditures of the preceding fiscal
year. The total of proposed expenditures shall not exceed the total
estimated revenues to be received plus any unencumbered balance or
less any deficit estimated for the beginning of the budget year.
Submission to Council. The Manager shall prepare
and submit to the Council, along with the budget, a capital program
planned ahead for at least three (3) years.
Contents. The capital program shall include:
(1)
Cost
estimates, method of financing and recommended time schedules for
each such improvement; and
(2)
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.
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[Ord. No. 95-3 §2, 1-17-1995; passed in election 4-4-1995]
The budget of the City and necessary tax levies shall be adopted
by ordinance, with consideration of the budget ordinance to take place
at no less than two (2) Council meetings wherein action on the budget
is included on the agenda for the meetings. At least one (1) of said
meetings shall be designated by the Council as a public hearing on
the budget, and interested citizens shall be given the opportunity
to be heard.
Adoption. The Council shall adopt the budget
on or before the last day of the fiscal year currently ending. If
it fails to adopt the budget by this date, the amounts appropriated
for current operation for the current fiscal year shall be deemed
adopted for the ensuing fiscal year on a month-to-month basis, with
all items in it pro-rated accordingly, until such time as the Council
adopts a budget for the ensuing year. Adoption of the budget shall
constitute authority to incur obligations in the amounts specified
therein as expenditures from the funds indicated.
Copies of the budget and the capital program, as adopted, shall
be public records and shall be made available to the public at suitable
places in the City.
Supplemental Appropriations. If during the
fiscal year the City Manager certifies that there are available for
appropriation revenues in excess of those estimated in the budget,
the Council, by ordinance, may amend the budget providing for supplemental
appropriations for the year up to the amount of such excess.
Emergency Appropriations. To meet a public
emergency affecting life, health, property or the public peace, the
Council may make emergency appropriations. To the extent that there
are no available unappropriated revenues to meet such emergency appropriations,
the Council may, by emergency ordinance, authorize the issuance of
emergency notes, which may be renewed from time to time; provided
however, the emergency notes and renewals of the same shall be paid
not later than the last day of the calendar year in which the emergency
appropriation was made.
Reduction of Appropriations. If at any time
during the fiscal year it appears probable to the Manager that the
revenues available will be insufficient to meet the amount budgeted,
the Manager shall report to the Council without delay, indicating
the estimated amount of the deficit, any remedial action taken and
recommendations as to any other steps to be taken. The Council shall
then take such further action as it deems necessary to prevent or
minimize any deficit and for that purpose it may, by ordinance, reduce
the budget in one or more departments, as it shall deem advisable.
Transfer of Budget Balances. At any time during
the fiscal year the City Manager may transfer part or all of any unencumbered
budget balance among programs within a department, office or agency
and, upon written request by the Council may, by ordinance, transfer
part or all of any unencumbered budget balance from one (1) department,
office or agency to another.
Limitations — Effective Date. The amounts
budgeted for debt service shall not be reduced or transferred except
in accordance with provisions of the outstanding bonds or obligation
requiring such debt service. The supplemental and emergency appropriations
and reduction or transfer of appropriations authorized by this Section
may be made effective immediately upon adoption.
Every appropriation, except an appropriation for a capital expenditure,
shall lapse at the close of the fiscal year to the extent that it
has not been expended or encumbered. An appropriation for a 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 (3) years pass without
any disbursement from or encumbrance of the appropriation.
[Ord. No. 330-2008 §1, 5-6-2008; passed in election 4-8-2008]
No payment shall be made, or obligation incurred, against any
amount budgeted, except in accordance with applicable City ordinance
and unless the Manager or a designee first certifies that there is
a sufficient unencumbered balance in the budget of the department,
office or agency affected to permit such payment, and that sufficient
funds 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 said officer 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 in performance of contracts for capital
improvements financed in whole or in part 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 ordinance.
The Council shall, by ordinance, set the tax rates and levy
on the various classes of property and the levy so established shall
be certified by the City Clerk to the appropriate official who shall
cause the tax to be computed, and extended upon the tax rolls.
Real estate and personal property taxes shall become due and
payable to the City on the first (1st) day of November of each year
and shall become delinquent after the thirty-first (31st) day of December
following.
[Referendum of 12-28-1976]
All bonds issued by the City shall be sold at public sale upon
sealed proposals or at public auction if required by law.
Officers and employees receiving, disbursing or responsible
for City funds, and such other persons as the Council may determine
shall give bond to the City as determined by ordinance. Premium on
such bond shall be paid by the City.
