The fiscal year of the city shall begin on October 1 and end on September 30.
(Ord. 37-91, passed 12-9-91)
On or before August 1 of each year, the City Administrator shall submit to the City Council and file with the City Secretary a budget for the ensuing fiscal year pursuant to Ordinance 6-91.
(Ord. 37-91, passed 12-9-91)
The City Administrator shall include a budget message as a part of the annual budget which shall outline the proposed financial plan of the city for the ensuing fiscal year, describe the important features of the budget, indicate any major changes from the current year in programs, expenditures and revenues, summarize the city’s debt position and include such other material as the City Administrator deems desirable.
(Ord. 37-91, passed 12-9-91)
The budget shall provide a complete financial plan of all city funds and activities for the ensuing fiscal year. It shall be in such form as required by law and as the City Administrator deems desirable or the City Council may require. In organizing the budget the City Administrator shall utilize the most feasible combination of expenditure classification by fund, organization unit, program, purpose of activity and object. 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. It shall indicate in separate divisions:
(A)
Proposed expenditures for current operations during the ensuing fiscal year, detailed by offices, departments and agencies and the method of financing such expenditures.
(B)
Proposed capital expenditures during the ensuing fiscal year detailed by offices, departments and agencies, when practicable, and the proposed method of financing each such capital expenditure.
(C)
Anticipated net surplus or deficit for the ensuing fiscal year of each utility owned or operated by the city and the proposed method of its disposition; subsidiary budgets for each utility, giving detailed income and expenditure information, shall be included in the budget.
(D)
The total of the proposed expenditures shall not exceed the total of estimated income.
(Ord. 37-91, passed 12-9-91)
The City Administrator shall prepare and submit to the City Council a capital improvement program from time to time, either on his own initiative or when directed to do so by Council.
(Ord. 37-91, passed 12-9-91)
(A)
Notice and hearing.
After the proposed budget is filed with the City Secretary, the City Council shall have published in one or more newspapers of general circulation in the city, a general summary of the budget and a notice stating:
(B)
Amendment before adoption.
After the public hearing, the City Council may adopt the budget with or without amendment. In amending the budget before adoption it may add 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; provided that no amendment to the budget shall increase the authorized expenditures to an amount greater than the total of estimated income.
(C)
Adoption.
The City Council shall, by ordinance, adopt the budget on or before the twentieth day of the last month of the fiscal year currently ending. If it fails to adopt the budget by this date, the amounts appropriated for the 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 prorated accordingly, until such time as the Council adopts a budget for the ensuing fiscal year. Adoption of the budget shall constitute appropriations from the funds indicated and shall constitute a levy of the property tax therein proposed.
(Ord. 37-91, passed 12-9-91)
(A)
Budget amendment.
If at any time during the fiscal year it appears probable to the City Administrator that the total revenues available within any fund contained in the budget will be insufficient to meet the total fund appropriations, he shall report to the City Council without delay, indicating the amount of anticipated fund deficit. The City Council shall, by ordinance, amend the budget to increase estimated revenues or to decrease appropriations within the fund by an amount equal to the anticipated deficit.
(B)
Supplemental appropriations.
If, during the fiscal year, the City Administrator certifies that there are available for appropriation revenues in excess of those estimated in the budget, the City Council may, by ordinance, amend the budget and make supplemental appropriations for the year up to the amount of such excess.
(C)
Emergency appropriations.
To meet a public emergency affecting life, health, property or the public peace, the City Council may, by ordinance, amend the budget and make emergency appropriations. To the extent that there are no available unappropriated revenues to meet such appropriations, the City Council may by such ordinance authorize the issuance of emergency notes, which may be renewed as necessary.
(D)
Reduction of appropriations.
If at any time during the fiscal year it appears probable to the City Administrator that the total revenues available will be insufficient to meet the total amount appropriated, he shall report same to the Council without delay, indicating the estimated amount of the deficit, any remedial action taken by him and his recommendations as to any other steps to be taken. The City Council shall then take such action as it deems necessary to prevent or minimize any deficit and for that purpose it may, by ordinance, amend the budget and reduce one or more appropriations.
(E)
Revision of appropriations.
At any time during the fiscal year the City Administrator may transfer, without budget amendment, part or all of any unencumbered appropriation balance among line items or programs within a department, office or agency within any city fund; and, upon written request by the City Administrator, the City Council may transfer, without budget amendment, part or all of any unencumbered appropriation balance within any city fund from one department, office or agency to another. For the purposes of this section DEPARTMENT, OFFICE or AGENCY is defined as a subdivision of a specific fund contained in the budget relating to a specific function of the city and designated by a unique account code group within that fund, such as, Group 400 Personal Services, 405 Mayor/Council, 410 Secretary-Treasurer, 420 Municipal Court, 430 Public Facilities, 490 Nondepartmental, 510 Police Department, 520 Communications, 530 Fire Department, 610 Building Department, 620 Planning and Zoning, 630 Street and Grounds Maintenance, 650 Animal Control Shelter, 660 Weed and Pest Control, 710 Health Department and 810 Parks and Playgrounds.
(F)
Limitations; effective date.
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 of the original appropriation. The supplemental and emergency appropriations and reductions or transfer of appropriations authorized by this section may be made effective immediately upon adoption.
(Ord. 37-91, passed 12-9-91)
It shall be the policy of the city, before making any purchase or contract in a substantial amount for supplies, materials, equipment or contractual services, to assure that opportunity exists for competition by prospective suppliers or contractors. To this effect, the City Council shall adopt and implement a written purchasing policy for the city.
(Ord. 37-91, passed 12-9-91)
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 capital expenditures 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.
(Ord. 37-91, passed 12-9-91)
(A)
Department programs and allotments.
At such time as the City Administrator shall specify, each department, office or agency shall submit revenue allotment requests for the ensuing fiscal year. The City Administrator shall review and authorize such allotments with or without revision as early as possible in the fiscal year. He or she may revise such allotments during the fiscal year if he or she deems it desirable and shall revise them to accord with any supplemental, emergency, reduced or transferred appropriations made pursuant to §38.32.
(B)
Payment 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 his or her designee first certifies that there is a sufficient unencumbered balance in such allotments or appropriations 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 subchapter shall be void and any payments 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 he or she shall also be liable to the city for any amount so paid. However, except where prohibited by law, nothing in this subchapter shall be construed to prevent the making or authorizing of payments or making of contracts for capital improvements to be financed wholly or in part by the issuance of bonds or to prevent the making of any contract or lease providing for such payments beyond the end of the fiscal year; provided that such action is made or approved by ordinance.
(Ord. 37-91, passed 12-9-91)