The fiscal year for the City shall begin on
July 1 of each calendar year and end on the following June 30.
[Added by Ord. No. 82-21; amended by Ord. No. 83-7; Ord. No. 83-1; Ord. No. 00-15]
Hearings for City budgets shall be scheduled
and held as required by state law. The governing body shall arrange
for and hold the hearings and provide accommodations for interested
persons. Copies of publications of hearings shall be furnished to
state government as required by state law.
[Added by Ord. No. 82-21; amended by Ord. No. 83-1]
On or the day following the public hearing under section 2-68 of The Code of The City of Evanston, Wyoming, 1982, the City Council of the City of Evanston, Wyoming shall, by resolution or ordinance, make the necessary appropriations and adopt the budget, which, subject to future amendment, shall be in effect for the next fiscal year. As provided by W.S. 39-2-401, a copy of the budget, certified by the budget officer, shall be furnished to the County Commissioners for the necessary property tax levies. Certified copies of the adopted budget shall be on file in the office of the budget officer for public inspection.
[Added by Ord. No. 84-12; amended by Ord. No. 00-14]
A.
For the purpose of providing structure and control
to the accounting, budget and financial activities of the City, all
revenues shall be deposited, maintained, disbursed and accounted for
through the following enumerated funds:
(1)
General fund. All revenues received by the City, unless
otherwise specified by ordinance, annual budget resolution, federal
or state law or regulation, contract or bond redemption agreement
shall be deposited, maintained disbursed and accounted for through
the general fund.
(2)
Water fund. All revenues received by the City from
water system usage or consumption charges, water tap or meter fees,
special project charges, water related grants and debt service shall
be deposited, maintained, disbursed and accounted for through the
water fund.
(3)
Wastewater fund. All revenues received by the City
from sewer usage fees, tap charges, special project charges, sewer
related grants and debt service shall be deposited, maintained, disbursed
and accounted for through the wastewater fund.
(4)
Sanitation fund. All revenues received by the City
from trash or garbage collection, landfill site use, refuse disposal,
sanitation related grants and debt service shall be deposited, maintained,
disbursed and accounted for through the sanitation fund.
(5)
Cemetery fund. All revenues received by the City from
the sale of burial plots, lot and grave spaces, issuance of burial
permits, opening and closing fees, perpetual care maintenance fees
and debt services shall be deposited, maintained, disbursed and accounted
for through the cemetery fund. The City shall maintain a minimum balance
of one hundred thousand dollars in the fund as a permanent trust for
perpetual cares services.
(6)
Debt and bond service fund. All revenues used to defray
finance costs or interest arising from general assessments, loans,
bond redemption, contract service, debt amortization, or other City
incurred general obligations shall be deposited, maintained, disbursed
and accounted for through the debt and bond service fund.
(7)
Reserve fund. At the beginning of each City fiscal
year and in accordance with the approved City budget for that period,
the treasurer, or other officer appointed by the mayor, shall credit
to this fund an amount equal to ten percent of the aggregate appropriations
authorized by the governing body. The moneys in this fund shall be
used only for the purpose of covering emergency expenditures or to
redress a deficit resulting from a decline in estimated revenues.
No emergency or supplemental expenditure shall be made beyond the
level of the moneys appropriated to this fund without the approval
of the governing body.
(8)
Other funds. Any other fund established by the governing
body through an ordinance or the annual budget resolution.
B.
The City shall prescribe uniform practices and procedures
in accordance with generally accepted accounting principles governing
the receipt of all revenues by any department or entity of the City
not otherwise excepted by ordinance, to insure the proper recording,
accounting, depositing and disbursement of all City revenues.
C.
Every employee or agent of the City charged with the
collection of moneys on behalf of the City shall forward all revenues
received to the treasurer, or other officer designated by the mayor,
in conformance with schedules established by him. Provided, however,
that single or collective receipts totaling five hundred dollars or
more shall be forwarded by the receiving employee or agent not later
than eight business hours after receipt thereof.
D.
It is the exclusive responsibility of the treasurer,
or other officer designated by the mayor, to establish and utilize
bank and credit card accounts, investment instruments and other depositories
required to carry on the financial business of the City. Accounts
or instrumentalities established under this section shall be maintained
at, or acquired through, financial institutions located within the
City unless specific authorization is otherwise granted by the governing
body.
E.
The treasurer, or other officer designated by the
mayor, shall establish and maintain a plan for allocating the respective
costs incurred by one fund, department of the budget, on behalf of
another to insure the proper recording of such transactions and that
resulting interfund transactions are accomplished in accordance with
generally accepted standards of accounting and budgeting.
F.
The treasurer, or other officer designated by the
mayor, shall prescribe the type and format of the official City warrants,
checks, drafts or orders for use in the conduct of all City financial
transactions. All warrants shall contain the signatories of the mayor
and City clerk.
G.
No expenditure shall be made from any fund, budget
or account and no warrant shall be drawn, nor shall any request be
submitted by any employee or official of the City for the drawing
of a warrant, check or order unless funds have been appropriated for
that purpose. Provided that the mayor or in his absence, the president
of the City council may authorize expenditures for emergency purposes
from the appropriation to the reserve fund.
H.
The treasurer, or other officer designated by the
mayor, shall each month, prepare for review and approval by the governing
body a listing of accounts payable and accounts paid in the respective
monthly reporting period.
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No warrant, check, draft or order shall be drawn
in payment for goods or services acquired by the City, without prior
approval by the governing body. The treasurer, or other officer designated
by the mayor, may, however, issue a warrant, check, draft or order
when payment is:
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(1)
In conformance with a lease or contract previously
approved by the governing body;
(2)
In conformance with a bond issuance and redemption
schedule previously approved by the governing body under applicable
law;
(3)
In conformance with a loan amortization plan or capitalization
of indebtedness previously approved by the governing body under applicable
law;
(4)
In conformance with a City bid award and contract;
(5)
Necessary to obtain a discount or prevent a late payment
penalty from being assessed;
(6)
A result of an emergency expenditure authorized by
applicable law;
(7)
For City employee salaries, wages and benefits in
accordance with the compensation and benefit plan approved by the
governing body;
(8)
To defray City employee travel and per diem reimbursement;
(9)
To defray postage and freight charges;
(10)
To defray legal and title recording fees:
(11)
Any expenditure specifically designated in the
approved budget.
I.
Management of the accounting and fiscal components
of any grants received by the City from federal, state or other governmental
sources shall be the responsibility of the treasurer, or other officer
designated by the mayor, including the maintenance of all financial
records and the preparation of the periodic requests for the distribution
of grant funds to the City. The treasurer, or other officer designated
by the mayor, shall insure that grant funds are utilized for their
designated purposes by all departments or entities of the City and
shall also provide monthly reports to the governing body detailing
the status of grants received.
J.
Nothing contained in this section shall be construed
as applying any of the foregoing to the urban renewal agency and the
housing authority of the City.
