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.
A. 
The budget shall be prepared under the direction of a Budget Officer. Except as otherwise provided by law or ordinance, the City Administrator shall be designated by the Board of Aldermen as the Budget Officer of the City. All officers and employees shall cooperate with and provide to the Budget Officer such information and such records as he/she shall require in developing the budget. The Budget Officer shall review all the expenditure requests and revenue estimates, after which he/she shall prepare the proposed budget as defined herein.
B. 
After the Budget Officer has prepared the proposed budget, he/she shall submit it, along with such supporting schedules, exhibits, and other explanatory material as may be necessary for the proper understanding of the financial needs and position of the City, to the Board of Aldermen. He/she shall submit at the same time complete drafts of such orders, motions, resolutions or ordinances as may be required to authorize the proposed expenditures and produce the revenues necessary to balance the proposed budget.
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, 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.
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.
[R.O. 2003 §120.080; C.C. 1979 §22.160; Ord. No. 592 §1, 2-4-1999; Ord. No. 647 §1, 9-6-2001]
A. 
The Administration and Finance Committee of the Board of Aldermen will, at the direction of the Budget Officer, oversee the budget process.
B. 
During January, the Administration and Finance Committee will prepare a budget calendar for the current year. This calendar will reflect the City ordinance and identify significant dates and outline the process through budget adoption and implementation.
C. 
During February, the budget documents, including instructions, will be distributed by the Administration and Finance Committee to all of the departments. Each of the departments will prepare their individual expenditure budgets and capital reserve budgets. The Administration and Finance Committee will prepare revenue estimates for the next fiscal year.
D. 
During April, department heads will submit their budget requests to the Administration and Finance Committee. A department head/Mayor workshop will be held to discuss and prioritize expenditure proposals.
E. 
During May, the Administration and Finance Committee will review the wage schedule in accordance with Section 115.450 of the City Code.
F. 
During June, the Mayor will meet with each department head and the Administration and Finance Committee to review the budget requests. Based on these meetings, the Mayor will submit a proposed budget to the Board of Aldermen.
G. 
The Mayor and Board of Aldermen will hold a budget workshop to review the entire proposed budget. This meeting is not a "hearing" and need only comply with the Sunshine Law of the State of Missouri in relation to open meetings.
H. 
Before the first Board of Aldermen meeting in September, the Mayor and Board of Aldermen will hold a public hearing on the proposed budget.
I. 
At the first Board of Aldermen meeting in September, or by Special Session thereafter, the Mayor and Board of Aldermen will approve and appropriate the budget by ordinance. This meeting is not a "hearing"; it need only comply with the Sunshine Law of the State of Missouri in relation to open meetings.
J. 
The budget will go into effect the first day of October.
[R.O. 2003 §120.090; C.C. 1979 §22.170]
To the maximum extent practicable, and to the extent it does not conflict with State law, this Code, or other ordinance, the budget shall be prepared in accordance with A Guide to Budgeting for Missouri Municipalities, published by the Missouri Municipal League.