The fiscal year of the City shall begin on the first day of
October and end on the last day of September.
(Adopted by Ordinance 071114 at
an election held on November 6, 2007)
The City Manager shall submit a proposed budget containing a
complete financial plan for each fiscal year. Such a budget shall
be submitted to the City Council not more than one hundred twenty
(120) days but not less than thirty (30) days prior to the beginning
of each fiscal year. The budget shall contain the following:
(a)
A brief
budget message which shall outline the proposed financial policies
of the City for the fiscal year, shall set forth the reasons for any
major changes in expenditure and revenue items from the previous fiscal
year, and shall explain any major change in financial policies.
(b)
Revenue
Summary
(c)
Departmental
Expenditure Summary
(d)
Departmental
Budget
(e)
Schedule
of Outstanding Bonded Debt
(f)
Schedule
of Capital Outlays by Department
(g)
Review
of Property Valuations
(h)
An Analysis
of Tax Rates
(i)
Tax Levies
and Tax Collection by Year for the Last Three (3) Years
(j)
A Provision
for Financing the Current Capital Improvement Program
In preparing the budget, the City Manager shall place in parallel
columns opposite the several items of revenues and expenditures, the
actual amount of each item for the last complete fiscal year, the
estimated amount for the current fiscal year, and the proposed amount
for the ensuing fiscal year.
(Adopted by Ordinance 071114 at
an election held on November 6, 2007; Amended by Ordinance 2012-18 at an election held
on November 6, 2012, prop. 5; Amended by Ordinance 2017-07 at an election held
on November 7, 2017, prop. O)
(1)
Notice
of Hearings.
The City Council shall have published in
the official newspaper(s) of the City a notice stating:
(2)
Amendment
before Adoption.
After the public hearing, the City Council
may adopt the budget with or without amendment. In amending the budget,
it may add or increase programs or amounts and may delete or decrease
any programs or amounts, except expenditures required by applicable
law or for debt service, provided that no amendment to the budget
shall increase expenditures to an amount greater than the estimated
income.
(3)
Adoption.
The majority of all voting members of the City Council shall
adopt the budget on or before the 20th 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 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 City Council adopts a budget for the ensuing
fiscal year. Adoption of the budget shall constitute appropriations
of the amounts specified therein as expenditures from the funds indicated
and shall constitute a levy of the property tax therein proposed.
(Adopted by Ordinance 071114 at
an election held on November 6, 2007; Amended by Ordinance 2017-07 at an election held
on November 7, 2017, prop. P)
A.
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 City Council may make
supplemental appropriations for the year up to the amount of such
excess.
B.
Emergency
Appropriations.
To meet a public emergency affecting
life, health, property or the public peace, the City Council may 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.
C.
Reduction
of Appropriations.
If at any time during the fiscal year
it appears probable to the City Manager that the revenues available
will be insufficient to meet the amount appropriated, s/he shall report
to the City Council without delay, indicating the estimated amount
of the deficit, any remedial action taken by him/her and his/her recommendations
as to any other steps to be taken. The City Council shall then take
such further action as it deems necessary to prevent or minimize any
deficit and for that purpose it may reduce one or more appropriations.
D.
Transfer
of Appropriations.
At any time during the fiscal year
the City Manager may transfer part or all of any unencumbered appropriation
balance among programs within a fund department, office or agency
and, upon written request by the City Manager, the City Council may
transfer part or all of any unencumbered appropriation balance from
one fund department, office or agency to another.
E.
Limitations;
Effective date.
No appropriation for debt service may
be reduced or transferred, and no appropriation may be reduced below
any amount required by applicable law to be appropriated or by more
than the amount of the unencumbered balance thereof. The supplemental
and emergency appropriations and reduction or transfer of appropriations
authorized by this section may be made effective immediately upon
adoption.
The total of proposed expenditures shall not exceed the total
of estimated income.
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.
No payment shall be made or obligation incurred against any
allotment or appropriation unless the City Manager or his/her designee
first certifies that there is a sufficient unencumbered balance in
such allotments or appropriations and that sufficient funds there
from 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 s/he shall also be liable to the
City for any amount so paid. However, except where prohibited by applicable
law, nothing in this Charter shall be construed to prevent the making
or authorizing of payments or making of contracts for capital improvements
to be financed wholly or partly 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 City Council may by ordinance set a maximum amount for which
the City Manager shall be authorized to execute contracts and/or to
expend funds for budgeted items; provided however, that all contracts
and expenditures must comply with applicable law requiring competitive
bids. The City Council may by ordinance establish an amount above
which all contracts or purchases must be approved in advance by the
City Council. All contracts and purchases shall be handled in a manner
to obtain the best value for the City.
The City shall have the power to borrow money on the credit
of the City and to issue general obligation bonds and certificates
of obligation for permanent public improvements or for any other public
purpose not prohibited by applicable law, and to issue refunding bonds
to refund outstanding bonds of the City previously issued. All such
bonds shall be issued in conformity with applicable law.
The City shall have power to borrow money for the purpose of
constructing, purchasing, improving, extending or repairing of public
utilities, recreational facilities or any other self-liquidating municipal
function not prohibited by applicable law, and to issue revenue bonds
to evidence the obligation created thereby. Such bonds shall be a
charge upon and payable solely from the properties, or interest therein
pledged, or the income there from, or both, and shall never be a debt
of the City. All such bonds shall be issued in conformity with applicable
law.
The City Council shall appoint a Certified Public Accountant
to make a complete audit of the books and accounts of every City Department
at the close of every fiscal year and present his/her report to the
City Council. Such audit report shall be filed with the City Clerk
and shall be available for public inspection.
The City Council shall have the power under the provisions of
applicable law to levy, assess and collect an annual tax upon taxable
property within the City, and to establish a tax on sales within the
City, to the maximum extent provided by applicable law.
The City Council shall prescribe by ordinance the methods, procedures,
rules and regulations by which its power to tax may be implemented,
and by which any taxes thereby imposed may be enforced and collected.
All taxes due to the City shall be payable at a location designated
by the City Council. Taxes shall be due and shall become delinquent
as provided in applicable law, which further provides for delinquent
taxes, interest, penalty and procedures for the collection of taxes.
The City shall have all the rights granted by applicable law
to collect taxes and to enforce collection by lien foreclosures and
other procedures set forth by applicable law pertaining to real and
personal property.
