Chapter 2.72
BUDGET PROCESS

Sections:

2.72.010    Policy.

2.72.020    Biennial budget planning calendar.

2.72.030    Proposed preliminary budget.

2.72.040    Mayor’s preliminary budget and message.

2.72.050    October-November hearings and work sessions on the preliminary budget.

2.72.060    Final decision, budget adoption.

2.72.070    Mid-biennial review and modification.

2.72.010 Policy.

It is hereby declared to be the policy of the city of Lynnwood that a two-year fiscal biennium budget and planning calendar consistent with Chapter 35A.34 RCW and this chapter shall be adopted each year by resolution of the city council. (Ord. 3149 § 2 (Exh. A), 2015)

2.72.020 Biennial budget planning calendar.

On or before January 31st of each year, the city council shall adopt by resolution a planning calendar for the preparation and adoption of a biennial budget (even-numbered years) and mid-biennial review (odd-numbered years). (Ord. 3149 § 2 (Exh. A), 2015)

2.72.030 Proposed preliminary budget.

The proposed preliminary budget for the ensuing fiscal biennium shall be prepared by the mayor, and shall be delivered to the city council, on or before September 15th of each even-numbered year. The required information to be included in each proposed preliminary budget shall be as follows:

A. The revenue section shall set forth in comparative and tabular form for each fund:

1. Actual receipts for the last completed fiscal biennium by year and by each revenue source;

2. Estimated receipts for the current fiscal biennium by year and by revenue source;

3. Estimated receipts for the ensuing fiscal biennium by year and the amount expected from each revenue source;

4. Estimated receipt of ad valorem taxes; and

5. The unexpended balance for each fund estimated to be available at the close of the current fiscal biennium.

B. The revenue section shall also contain a separate listing of each revenue source comparing the total expected receipts for the current biennium to the total estimated receipts for the ensuing fiscal biennium.

C. The expenditure section shall set forth in comparative and tabular form for each fund and every department operating within each fund:

1. Actual expenditures for the last completed fiscal biennium;

2. Appropriations for the current fiscal biennium;

3. Estimated expenditures for the ensuing fiscal biennium; and

4. For each proposed full-time or part-time employee, the annual salary (without benefits) for that employee, together with the exact personnel classification title of the employee’s position, and any other working title or position designation, if any. (Ord. 3149 § 2 (Exh. A), 2015)

2.72.040 Mayor’s preliminary budget and message.

The mayor shall, between the first Monday of October and not less than 60 days before the beginning of the next fiscal biennium, file with the city clerk and immediately forward to the city council a preliminary budget together with a budget message in accordance with RCW 35A.34.080. The mayor shall prepare and deliver to the city council inserts or such other documentation as necessary to explain and show in detail the mayor’s recommendations contained in the preliminary budget. The preliminary budget shall be certified by both the mayor and the finance director that all changes, amendments or other revisions known to them, or known to each department, are contained within the preliminary budget as filed. (Ord. 3149 § 2 (Exh. A), 2015)

2.72.050 October-November hearings and work sessions on the preliminary budget.

The city council shall between the second Monday in October and the second Monday in November of even-numbered years hold hearings and conduct work sessions to inquire into the programs and services, and financial information contained in the preliminary budget. Notice of the one public hearing specifically required by state law after filing the preliminary budget shall be published for the public and media on the date set forth in the biennial budget and planning calendar resolution as may be amended. (Ord. 3149 § 2 (Exh. A), 2015)

2.72.060 Final decision, budget adoption.

The biennial budget shall begin to be considered for adoption by the city council on the fourth Monday of November of even-numbered years. Final budget in its form and content shall be adopted prior to the beginning of the fiscal biennium. A complete copy of the final budget shall be transmitted to the state auditor and the Association of Washington Cities. (Ord. 3149 § 2 (Exh. A), 2015)

2.72.070 Mid-biennial review and modification.

A review of the mid-biennial budget shall commence no sooner than eight months after the start nor later than 12 months after the start of the biennium. The mayor shall prepare the proposed budget modification and shall provide for publication of notice of hearings consistent with publication of notices for adoption of other city ordinances. The mayor shall distribute the proposed modification to members of the city council, with copies available to the public at City Hall. Public hearings on the proposed budget modification shall be conducted at least two weeks prior to the adoption of the ordinance modifying the biennial budget. A complete copy of the budget modification shall be transmitted to the state auditor and Association of Washington Cities. (Ord. 3149 § 2 (Exh. A), 2015)