[HISTORY: Adopted by the City Council of the City of Lancaster 12-20-1995 by Ord. No. 19-1995 (Articles 201, 203, 205, 207 and 209 of the Codified Ordinances). Amendments noted where applicable.]
In the month of November, at the time as provided by law or as agreed to by the Mayor and City Council, the heads of the various departments of city government shall submit their respective requests for appropriations for the ensuing budget year, presenting their budget requests, along with the program plans and justifications, before the Mayor and City Council in public hearings.
Form of ordinance. On or before the date of the last regularly scheduled meeting of the City Council in the month of November, the Mayor shall submit to the City Council the annual budget for the ensuing year in the form of an ordinance detailing each line item of revenue and expenditure organized by department, bureau and line item.
Budget justification book. The budget ordinance shall be accompanied by a budget narrative and justification book which, for each department and bureau, shall:
State in narrative form the plans and programs and explanation of the budget needs and requests for each department and bureau;
By job title, disclose the number of persons employed therein; and, further,
Set out in words and numbers the explanation of each line item of appropriation request.
Budget history. The budget ordinance shall further be accompanied by a history detailing, by line item, for each department and bureau, the amount expended for the preceding years, up to five, and for each department and bureau the total number of persons employed therein, by job title, in each of the preceding years.
Public hearings. Following the presentation to the City Council of the annual appropriations request in the form of a budget ordinance as above provided at the last regularly scheduled City Council meeting in November, the City Council shall hold public hearings on the proposed budget ordinance at such times and in such number as required to best inform itself and the public upon the following:
The kind, quality and extent of services required to be provided to the public.
The efficiency of the operation of each department and bureau in city government.
The justification and necessity of each employment position existing and requested in city government.
The need for the continuation of existing programs, projects, plans and organization of city government or the need for new or different programs, projects, plans and organization of city government.
Determination and adoption of annual budget. After public hearings, the City Council shall determine the appropriate amounts for each line item of budget appropriation, either as requested by the Mayor or as determined by the Council, and shall finally enact the same as a budget ordinance for the ensuing year in a form as required by § 30-2A above.
Monthly budget reports. The Mayor shall cause to be kept and prepared a monthly cash flow report: a financial statement of revenues and expenditures by department, bureau and line item, organized in a fashion corresponding to the form of the budget ordinance, showing the amount budgeted, cumulative amount collected or expended, the percent of the total line item collected or expended to date by the end of each month, and shall submit the same to the City Council, Office of the Controller, Office of the Treasurer and to the public within 21 days of the end of the preceding month.
Internal control. The Mayor shall further cause to be kept and prepared a monthly cash reconciliation as of the end of each month, within 21 days of the end of the preceding month, for all funds and checking accounts.
Quarterly budget review. After the end of each quarter of the calendar year, at a time and place to be set by the Council, the Mayor and such department heads as may be necessary shall appear before the Council, where the Council shall review programs, revenues and expenditures for the respective departments and bureaus and shall review the performance thereof with a view toward improving services and reducing costs.
Transfers between departments. With respect to line items of expenditure, as enacted in the budget ordinance, there shall be no transfer between departments, during the budget year, of items of expenditure from those established in the budget ordinance without the approval of the City Council, which transfer shall keep the budget in balance.
Transfers between line items. With respect to line items of expenditure within departments, established at a sum of $5,000 or greater for the budget year as enacted in the budget ordinance, the Council shall be notified of any transfers from, between or among such line items in any amount equal to or greater than 25% of the budgeted amount of any such line item or items.
Expenditure adjustments. With respect to line items of expenditure for the budget year, as enacted in the budget ordinance, in the case of overexpenditure, if during the course of the year it shall appear that for any line item of expenditure budgeted at $5,000 or more, the projected costs for that line item will exceed the budgeted amount by an amount equal to or greater than 25% of such line item, or that for any line item of expenditure, the projected costs for that line item will exceed the budgeted amount by a sum equal to or greater than $5,000, the Council shall be notified of such overexpenditure. Such notification shall be made at the time of the monthly budget report by or upon the second regularly scheduled meeting of the Council each month for the preceding month.