There is created the appointive City office in and for the City
to be known as Budget Officer, an executive office in the City. The
Budget Officer shall be appointed annually by the Mayor, with the
approval of the City Council, at the first meeting of the City Council
held in May of each year, or as soon thereafter as is practicable.
The person appointed to fill the office of Budget Officer shall serve
at the pleasure of the Mayor. The Budget Officer may hold another
elected or appointed office in the City and may receive compensation
for both offices. Following his or her appointment as Budget Officer,
and prior to commencement of his or her service as Budget Officer,
the person appointed shall take and subscribe to an oath of office
and post a bond as provided by 65 ILCS 5/3.1-10-30 of the Illinois
Municipal Code and the City ordinances.
The City adopts and incorporates herein by reference 65 ILCS
5/8-2-9.1 through 5/8-2-9.10 of the Illinois Municipal Code the same
as if set forth herein verbatim (except that all references therein
to "municipality" shall be changed to "City" or the "City of Columbia,
Illinois"). The incorporation by reference herein provided for shall
be of said Act as it is now in effect on the date hereof and as the
same may be hereafter amended. In the event of any conflict with or
inconsistency between the provisions of this article and the Act,
the Act shall control and this article shall be read and regarded
as having been amended to be consistent with the Act as from time
to time the Act is in effect.
The compensation to be paid annually to the Budget Officer shall
be as is established by ordinance to be enacted by the City Council,
at or as soon as practicable after the first meeting of the City Council
in May of each year. The annual salary shall be provided for in the
annual budget of the City to be prepared by the Budget Officer and
adopted prior to commencement of each fiscal year of the City on May
1 of each year.
The powers and duties of the Budget Officer shall be as follows:
A.
Permit, encourage and establish the use of efficient planning, budgeting,
auditing, reporting, accounting and other fiscal management procedures
in all City departments, commissions and boards.
C.
Examine all books and records of all City departments, commissions
and boards which relate to moneys received by the City, City departments,
commissions and boards, and paid out by the City, City departments,
commissions and boards, debts and accounts receivable, amounts owed
by or to the City, City departments, commissions and boards.
D.
Obtain such additional information from the City, City departments,
commissions and boards as may be useful to the Budget Officer for
purposes of compiling a City budget, such information to be furnished
by the City, City departments, commissions, and boards in the form
required by the Budget Officer. Any department, commission or board
which refuses to make such information as is requested of it available
to the Budget Officer shall not be permitted to make expenditures
under any subsequent budget for the City until such City department,
commission, or board shall comply in full with the request of the
Budget Officer.
E.
Establish and maintain such procedures as shall ensure that no expenditures
are made by the City, City departments, commissions or boards except
as authorized by the budget.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The City Budget Officer shall compile an annual City budget,
such budget to contain estimates of revenues available to the City
for the fiscal year for which the budget is drafted, together with
recommended expenditures for the City and all of the City's departments,
commissions and boards. Revenue estimates and expenditure recommendations
shall be presented in a manner which is in conformity with good fiscal
management practices. Substantial conformity to a chart of accounts,
now or in the future, recommended by the National Committee on Governmental
Accounting, or the Illinois Auditor General, or the Division of Local
Governmental Affairs and Property Taxes of the Department of Revenue
of the State of Illinois or successor agencies shall be deemed proof
of such conformity. The budget shall contain actual or estimated revenues
and expenditures for the two years immediately preceding the fiscal
year for which the budget is prepared. So far as is possible, the
fiscal data for such two preceding fiscal years shall be itemized
in a manner which is in conformity with the chart of accounts approved
hereinabove. Each budget shall show the specific fund from which each
anticipated expenditure shall be made.
Passage of the annual budget by the City Council shall be in
lieu of passage of an annual appropriation ordinance by the City.
The annual budget need not be published except in the manner provided
in § 79-13.10. The annual budget shall be adopted by the
City Council prior to the beginning of the fiscal year to which it
applies.
In the preparation by the City Budget Officer of the annual
City budget, an amount not to exceed 3% of the equalized assessed
value of property subject to taxation by the City may be accumulated
in a separate fund for the purpose or purposes of specific capital
improvements, repairs and/or replacements of specific types of municipal
equipment or other tangible property, both real and personal, to be
designated as the "capital improvement, repair or replacement fund."
Expenditures from the capital improvement, repair or replacement fund
shall be budgeted in the fiscal year in which the capital improvement,
repair or replacement will occur. Upon the completion or abandonment
of any object for which the capital improvement, repair or replacement
fund, or should any surplus moneys remain after the completion or
abandonment of any object for which the capital improvement, repair
or replacement fund was inaugurated, then and in that event such funds
no longer necessary for capital improvement, repair or replacement
shall be transferred into the general corporate fund of the City on
the first day of the fiscal year following such abandonment, completion,
or discovery of surplus funds.
The City Council may delegate authority to heads of City departments,
commissions, or boards to delete, add to, change or create subclasses
within object classes budgeted previously to the department, commission
or board, subject to such limitation or requirement for prior approval
by the Budget Officer or chief executive officer of the City as the
City Council, upon a two-thirds vote of the City Council then holding
office, may establish. By a like vote of the members of the City Council
then holding office, the annual budget for the City may be revised
by deleting, adding to, changing or creating subclasses within object
classes and object classes themselves. No revision of the budget shall
be made increasing the budget in the event funds are not available
to effectuate the purpose of the revision.
The annual budget may contain money set aside for contingency
purposes not to exceed 10% of the total budget, less the amount set
aside for contingency purposes, which moneys may be expended for contingencies
upon a majority vote of the City Council then holding office.
The City Council shall make the tentative annual budget conveniently
available to public inspection at least 10 days prior to the passage
of the annual budget, by publication in the journal of the proceedings
of the City Council or publication in pamphlet form of a budget ordinance,
or in such other form as the City Council may prescribe. Not less
than one week after the publication of the tentative annual budget
and prior to final action on the budget, the City Council shall hold
at least one public hearing on the tentative annual budget, after
which hearing or hearings the tentative budget may be further revised
and passed without any further inspection, notice or hearing. Notice
of this hearing shall be given by publication in a newspaper having
a general circulation in the City at least one week prior to the time
of the hearing.
Should the City Council hereafter deem it to be in the welfare
and best interest of the City to abandon the office of Budget Officer
and the annual budget process in lieu of an annual appropriation ordinance,
the City may do so on two-thirds majority vote of the City Council
then holding office.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
In accordance with the requirements of Section 162 of the Revenue
Act of the State of Illinois (35 ILCS 200/18-50), within 30 days after
the adoption of the City's budget ordinance, the City Clerk shall
file with the Monroe County, Illinois Clerk:
