Chapter 4.04
BUDGET AND AUDIT

Sections:

4.04.010 Fiscal year.

4.04.020 Budget estimate – Preparation.

4.04.025 Fees and charges revenue estimate – Preparation.

4.04.030 Budget a public record.

4.04.040 Budget estimate – Public hearing.

4.04.050 Budget – Adoption.

4.04.060 Finance department report – Budget – Amendment.

4.04.070 Appropriations.

4.04.080 Budget – Control.

4.04.090 Audit.

4.04.010 Fiscal year.

The fiscal year of the city government shall begin on the first (1st) day of July and end on the last day of June of each calendar year. The fiscal year shall also constitute the budget and accounting year. Changes to the city’s fiscal year shall be by council resolution. [Ord. 161 § 2, 1985.]

4.04.020 Budget estimate – Preparation.

The city manager shall prepare and submit to the council, not later than March fifteenth (15th) of each year, the annual budget estimate for the following fiscal year, and a budget message. The budget estimate shall cover and appropriate for all expenditures of money, including contract and other commitments, except appropriations for expenditures from bond construction funds and special assessment construction funds. The council may amend the budget estimate at any time prior to adoption. [Ord. 07-06 § 2; Ord. 04-29 § 2; Ord. 161 § 2, 1985.]

4.04.025 Fees and charges revenue estimate – Preparation.

The city manager shall prepare and submit to the council, not later than March fifteenth (15th) of each year, an estimate of revenue that the city will receive during the next fiscal year. The city manager shall propose any changes to such fees and charges for the next fiscal year that the manager deems necessary. A schedule of fees and charges shall be included as an appendix to the annual budget estimate prepared in accordance with BMC 4.04.020. [Ord. 07-06 § 2; Ord. 04-29 § 2; Ord. 01-09 § 4.]

4.04.030 Budget a public record.

The budget estimate and, upon adoption, the budget and budget message, shall be a public record open to inspection in the office of the city clerk. Copies of the budget estimate and budget message shall be prepared for purchase by any interested person. [Ord. 161 § 2, 1985.]

4.04.040 Budget estimate – Public hearing.

The council shall fix the time and place for a public hearing on the budget estimate. Notice of the hearing, together with a summary of the budget estimate, shall be posted on the bulletin board at City Hall not more than ten (10) nor less than five (5) days prior to the time fixed for hearing. At the time and place advertised, or at any time and place to which such public hearing shall be adjourned, all interested persons shall be given an opportunity to be heard. [Ord. 161 § 2, 1985.]

4.04.050 Budget – Adoption.

The council shall adopt the budget and make the appropriation by ordinance no later than the fifteenth (15th) day of June. Failing adoption, the budget estimate as submitted or amended shall go into effect and be deemed to have been adopted by the council; and the proposed expenditures therein shall become the appropriations for the next fiscal year. [Ord. 161 § 2, 1985.]

4.04.060 Finance department report – Budget – Amendment.

The budget may be amended by the council at any time after adoption, provided no such amendment shall be made until after a public hearing upon the same notice as required for the budget estimate under BMC 4.04.040. The substance of the proposed amendment or amendments shall be posted with the notice of hearing. [Ord. 161 § 2, 1985.]

4.04.070 Appropriations.

A. No budget appropriations may be encumbered without prior certification by the city manager that there is an unencumbered appropriation sufficient to cover such encumbrance and sufficient funds available to meet the expenditure.

B. The city manager shall not permit, without council approval, during any budget year, an expenditure or contract incurring any liability in excess of the amount appropriated for each department of the city.

C. Appropriations for capital improvement projects and grants carry over at year-end. All other appropriations covered by the budget lapse at the end of the budget year to the extent that they have not been expended or the goods or services for which they have been encumbered have not been delivered to or utilized by the city prior to the end of the city’s fiscal year. [Ord. 161 § 2, 1985.]

4.04.080 Budget – Control.

Budgetary control is exercised at the departmental level. The city manager may approve intra-departmental transfers of appropriated funds not directed to personnel services and only to the extent such transfers do not exceed five thousand dollars ($5,000). Any supplemental appropriations that amend the total budgeted expenditures of any department and all inter-departmental transfers of appropriated funds shall be by ordinance. The request for any supplemental appropriation shall be submitted to the council as soon as the city manager becomes aware that the total expenditure for any line item has exceeded the budgeted expenditure for that line item by five thousand dollars ($5,000). [Ord. 04-05 § 2; Ord. 161 § 2, 1985.]

4.04.090 Audit.

An independent audit shall be made of all accounts of the city at least annually, and more frequently if deemed necessary by the council. The annual audit shall be made by certified public accountants employed by the council, and shall be completed within one hundred fifty (150) days following the close of the fiscal year. An analysis of the audit shall be made public by the council. [Ord. 06-24 § 2; Ord. 161 § 2, 1985.]