This chapter is established for the purpose of standardizing procedure for the administration of a budget system. Its provisions are intended to control the execution of municipal activity in accordance with a predetermined financial plan.
(Ord. 829 § 1, 5-2-1960)
The fiscal year shall begin on the first day of July and shall end on the thirtieth day of June.
(Ord. 829 § 2, 5-2-1960)
Prior to June fifteenth of each year, the chief administrative officer shall submit a budget to the city council for adoption. The budget shall contain at least the following:
A. 
Budget message.
B. 
Anticipated revenues for all funds.
C. 
Expenditure schedules for all funds, utilities, and departments of the city government.
D. 
A schedule showing the comparison of revenues and expenditures and the status of surplus or reserve accounts.
E. 
Expenditures and revenues for city-wide special assessment activity.
(Ord. 829 § 3, 5-2-1960)
The budget shall be finally adopted by a majority vote of the city council not later than thirty days following the beginning of the fiscal period. If no action is taken prior to or during this period, the budget in effect for the immediately preceding fiscal period shall be in force and effect.
(Ord. 829 § 4, 5-2-1960)
The city council may hold a public hearing on the budget should it so desire. The date for said hearing shall be during the month of July of each year.
(Ord. 829 § 5, 5-2-1960)
A copy of the budget as adopted by the city council shall be certified to by the city clerk and filed as a public record in the offices of the city clerk.
(Ord. 829 § 6, 5-2-1960)
Sufficient copies of the adopted budget shall be prepared each year to supply all councilmen and department heads. At least two copies shall be available for public inspection in the offices of the chief administrative officer.
(Ord. 829 § 7, 5-2-1960)
Annually, before September 1st, the city council shall fix the rate of taxes using as a basis the value of property as assessed and equalized. The rate shall be sufficient to raise the amount fixed by ordinance and the expense of collection. (Government Code, Section 51511).
(Ord. 829 § 8, 5-2-1960)
The budgets for the several activities funds and departments of the city shall be arranged in such a manner as to clearly show:
A. 
The anticipated expenditures for the fiscal period closing;
B. 
The actual expenditures for the prior fiscal year.
(Ord. 829 § 9, 5-2-1960)
All appropriations in the annual budget as approved by the city council shall be restricted as to use to such expenditure categories as are set forth in said budget with the following exceptions:
A. 
Appropriations budgeted within a department or activity, other than for salary and wages, may be transferred within any maintenance and support or capital outlay account within said department with approval of the chief administrative officer.
B. 
Transfer of appropriations between departments, funds and activities or use of salary and wage accounts other than for stated purposes may be authorized only by a majority vote of the city council.
C. 
Expenditures in excess of the budgeted amounts, except as authorized herein, are prohibited.
(Ord. 829 § 10, 5-2-1960)