Chapter 2.84
BUDGET PREPARATION
Sections:
2.84.010 Departmental estimates.
2.84.020 Preliminary budget.
2.84.030 Budget message.
2.84.040 Notice – Adoption.
2.84.010 Departmental estimates.
On or before the second Monday of August prior to the beginning of the city’s next fiscal year, the city clerk shall notify, in writing, the head of each department to file with the city clerk within 14 days of the receipt of such notification a detailed estimate of the probable revenue from sources other than ad valorem taxation, and of all expenditures required by his department for the ensuing fiscal year. The notice shall be accompanied by the proper forms provided by the city clerk, prepared in accordance with the requirements and classification established by the Division of Municipal Corporations in the Office of the State Auditor. The city clerk shall prepare the estimate for interest and debt redemption requirements and all other estimates, the preparation of which falls properly within the duties of his office. The mayor of the city shall submit to the city clerk detailed estimates of all expenditures proposed to be financed from the proceeds of bonds or warrants not yet authorized, together with a statement of the proposed method of financing them. (Ord. 952 § 1, 1994).
2.84.020 Preliminary budget.
On or before the first business day in September prior to the beginning of the fiscal year of the city, the city clerk shall submit to the mayor a proposed preliminary budget which shall set forth the complete financial program of the city for the ensuing fiscal year, showing the expenditure program requested by each department and the sources of revenue by which each such program is proposed to be financed. (Ord. 952 § 2, 1994).
2.84.030 Budget message.
No later than October 1st, before the beginning of the next fiscal year the mayor shall file the preliminary budget with the city clerk. The mayor shall prepare a budget message to be submitted with his preliminary budget and it shall contain the following:
A. An explanation of the budget documents;
B. An outline of the recommended financial policies and programs of the city for the ensuing fiscal year;
C. A statement of the relation of the recommended appropriation to such policies and programs;
D. A statement of the reason for salient changes from the previous year in appropriation and revenue items;
E. An explanation of any recommended major changes in financial policy. (Ord. 952 § 3, 1994).
2.84.040 Notice – Adoption.
Immediately following the filing of the preliminary budget with the city clerk, the clerk shall publish a notice once each week for two consecutive weeks stating that the preliminary budget for the ensuing fiscal year has been filed with the city clerk, that a copy thereof will be furnished to any taxpayer who will call at the city clerk’s office therefor and that the city council will meet on or before the first Tuesday of November preceding the beginning of the ensuing fiscal year for the purpose of fixing the final budget, designating the date, time and place of a legislative budget meeting and that any taxpayer may appear thereat and be heard for or against any part of the budget. (Ord. 952 § 4, 1994).