CHAPTER 9.5
FISCAL ADMINISTRATION

Sections:

§ 2950 Fiscal Year.

§ 2951 City Budget.

§ 2952 Budget – Public Hearing.

§ 2953 Budget – Adoption.

§ 2954 Budget Appropriations.

§ 2955 Budget Amendments.

§ 2956 Independent Audit.

§ 2950 Fiscal Year.

The fiscal year shall begin on the first day of July of each year and end on the thirtieth day of June of the following year. (Ord. 69-92, § 1; Ord. 00-1193, § 1)

§ 2951 City Budget.

The City Manager shall prepare a Preliminary Budget for a budget period consisting of either one (1) fiscal year or two (2) fiscal years as determined by the City Manager. The City Manager shall obtain from all groups, offices, and agencies the estimates of revenues and expenditures for the budget period together with any necessary supporting data. The City Manager shall assemble all proposed revenues and expenditures into a Preliminary Budget.

The City Manager shall submit the Preliminary Budget to the City Council not less than forty-five (45) days prior to the beginning of the budget period. After reviewing the Preliminary Budget and making such revisions as it may deem advisable, the City Council shall determine the time for the holding of a public hearing thereon and shall cause to have published a notice thereof at least once not less than ten (10) days prior to said hearing in a newspaper of general circulation published in the City, and if there is no such newspaper, shall cause such notice to be posted in the three (3) public places designated by this Code for posting notices. (Ord. 69-92, § 1; Ord. 00-1193, § 1)

§ 2952 Budget – Public Hearing.

At the time advertised, the City Council shall hold a public hearing on the proposed budget for the budget period. At this time, interested persons desiring to be heard shall be given such opportunity. (Ord. 69-92, § 1; Ord. 00-1193, § 1)

§ 2953 Budget – Adoption.

After the conclusion of the public hearing, the City Council shall further consider the proposed budget and make any revisions thereof it may deem necessary, and on or before July 20th it shall, by resolution, adopt a balanced budget by the affirmative votes of at least three (3) members. Upon final adoption, the budget shall be in effect for the ensuing budget period and funds shall be appropriated for the first fiscal year only. In the case of a budget covering two (2) fiscal years, the City Council shall review the budget for the second fiscal year and make any revisions thereof it may deem necessary, and on or before July 20th of the second fiscal year it shall by resolution, adopt a balanced budget for the second fiscal year by the affirmative votes of at least three (3) members. Upon final adoption, the budget shall be in effect for the second fiscal year and funds shall be appropriated for the second fiscal year.

A copy of the adopted budget document for the budget period, certified by the City Clerk, shall be filed with the person retained by the City Council to perform auditing functions for the Council. A certified copy of the adopted budget document shall also be placed on file in the office of the City Clerk where it shall be available for inspection. The budget document so certified shall be reproduced and copies made available for the use of all groups, offices, and agencies of the City. A certified copy of the budget document shall also be filed with the County Auditor within the time required by Government Code Section 53901. In the case of a two (2) fiscal year budget, any approved changes to the budget document shall be filed in the form of an addendum with the same groups, offices and agencies as required above. In the event a balanced budget is not adopted on or before July 20th of any fiscal year, payment of all Councilmanic salaries shall be suspended until such time as a balanced budget has been adopted and is in effect. (Ord. 69-92, § 1; Ord. 90-929, § 1; Ord. 00-1193, § 1)

§ 2954 Budget Appropriations.

From the effective date of the appropriation as set forth in CMC 2953, the several amounts stated therein as proposed expenditures shall be and become appropriated to the several groups, offices and agencies for the respective objects and purposes therein named. (Ord. 69-92, § 1; Ord. 80-522, § 1; Ord. 00-1193, § 1)

§ 2955 Budget Amendments.

At any meeting after the adoption of the budget, the City Council may amend or supplement the budget by a resolution or minute order adopted by the affirmative vote of at least three (3) members of the City Council. (Ord. 69-92, § 1; Ord. 98-1143, § 1; Ord. 00-1193, § 1)

§ 2956 Independent Audit.

The City Council shall employ, at the beginning of each fiscal year, a qualified accountant who, at such time or times as may be specified by the City Council, shall examine the books, records, inventories and reports of all officers and employees who receive, handle or disburse public funds and all such other officers, employees or groups as the City Council may direct. As soon as practicable after the end of the fiscal year, a final audit and report shall be submitted by such accountant to the City Council, one (1) copy thereof to be distributed to each member, one (1) to the City Manager, Director of Finance and City Attorney respectively, and three (3) additional copies to be placed on file in the office of the City Clerk where they shall be available for inspection by the general public. (Ord. 69-92, § 1; Ord. 00-1193, § 1)