Chapter 3.02
BUDGET STRUCTURE AND POLICY
Sections:
3.02.020 GENERAL BUDGET POLICY.
3.02.030 ADMINISTRATIVE BUDGET ADJUSTMENTS.
3.02.040 CITY COUNCIL FISCAL AND BUDGET COMMITTEE BUDGET ADJUSTMENTS.
3.02.050 CITY COUNCIL BUDGET ADJUSTMENTS.
3.02.010 BUDGET STRUCTURE.
The City Council hereby establishes an annual budget for the City of Bremerton, beginning January 1, 2003. The 2003 Budget and all subsequent budgets shall be prepared, considered and adopted pursuant to the provisions of RCW Chapter 35.33 and of this Chapter.
The adopted budget of the City of Bremerton shall consist of various Funds and Departments within those Funds as provided in the chart of accounts pursuant to statute. Each Department shall contain five (5) distinct Category Groups, which shall be classified as: 1. Personnel, 2. Supplies, Services and Taxes, 3. Debt Service, 4. Capital Expenditures and 5. Transfers. (Ord. 4814, Amended, 10/31/2002; Ord. 4601, Amended, 09/29/1997; Ord. 4332 §1, 1991; Ord. 3964 §1, 1985)
3.02.020 GENERAL BUDGET POLICY.
Except as specifically authorized in subsequent sections of this Chapter, no administrator or legislator shall expend or authorize expenditure of monies that would cause the overexpenditure of any budget Category group. Further, no administrator or legislator shall employ or authorize the employment of a person into a permanent position not specifically authorized in the adopted budget. (Ord. 4814, Amended, 10/31/2002; Ord. 4601, Amended, 09/29/1997; Ord. 4332 §2, 1991; Ord. 3964 §2, 1985)
3.02.030 ADMINISTRATIVE BUDGET ADJUSTMENTS.
The Mayor may authorize the transfer of appropriations between Category Groups within Departments. Each authorization is limited to $10,000 except authorizations made to correct technical errors in classification of projects or tasks to a Category Group which can be in any amount. Only one such adjustment may be applied to any Category Group within a department in a fiscal year. These authorizations may not result in the addition or deletion of capital projects or items and shall be accomplished in a manner which provides for audit review. Further, the Mayor is empowered to authorize recruitment for and filling of a permanent position at a level lower than that approved in the adopted budget. (Ord. 4609, Repealed & Replaced, 10/16/1997; Ord. 4601, Amended, 09/29/1997; Ord. 4332, §3, 1991; Ord. 3964, §3, 1985)
3.02.040 CITY COUNCIL FISCAL AND BUDGET COMMITTEE BUDGET ADJUSTMENTS.
The City Council Fiscal and Budget Committee may authorize the addition or deletion of capital projects and items, provided that individual deletions or additions do not exceed a cost of $10,000 and provided all council members have been advised of the Committee agenda item. Further, the Committee may authorize the transfer of appropriations between Category Groups to accomplish capital additions and/or to reappropriate surplus funds generated by capital deletions. Such transfer authorizations shall be accomplished in a manner which provides for audit review. In exercising this exception authority, the Committee shall not deviate from the policy outlined in the adopted budget, nor shall it authorize any budget adjustment that exceeds the total Department appropriation. Denials of requests for authorizations allowed in this section may be appealed to the City Council. All adjustments related to capital expenditures additions and deletions shall be reported to the Council by the Council Fiscal and Budget Committee. (Ord. 4601, Amended, 09/29/1997; Ord. 4332 §4, 1991; Ord. 3964 §4, 1985)
3.02.050 CITY COUNCIL BUDGET ADJUSTMENTS.
Except as specifically provided in this Chapter, all adjustments to the adopted budget shall be authorized only by the City Council. Further, no adjustments to the adopted budget shall be considered by the City Council without prior review and recommendation or comment by the Mayor and the Fiscal and Budget Committee. (Ord. 4814, Amended, 10/31/2002; Ord. 4601, Amended, 09/29/1997; Ord. 4332 §5, 1991; Ord. 3964 §5, 1985)
3.02.060 IMPLEMENTATION.
Policies and procedures to insure the implementation and maintenance of the policies set forth in this Chapter may be prepared by the City Treasurer and provided to the administrators responsible for each Department. (Ord. 4814, Amended, 10/31/2002; Ord. 4601, Amended, 09/29/1997; Ord. 4332 §6, 1991; Ord. 3964 §6, 1985)