(A) The Mayor's operating budget proposal submitted to the Council shall include:
(1) The Mayor's budget message;
(2) An annual appropriation resolution recommended by the Mayor;
(3) A complete statement of the non-capital project financial operation of the city for the fiscal year last completed;
(4) A comparable statement for the current fiscal year including expenditures to date and anticipated expenditures to the end of that year;
(5) A financial plan in comparable form for the fiscal year commencing on July 1 of the year in which the budget proposal is submitted. Except as otherwise provided by § 2-11-11, the Non-Capital Project Financial Plan for the ensuing fiscal year shall include:
(a) All proposed expenditures for the administration, operation and maintenance of all departments of city government;
(b) All interest and debt redemption charges;
(c) All anticipated revenues and other available resources by source and amount;
(d) The proposed means of financing all proposed expenditures.
(6) A performance plan in comparable form for the fiscal year commencing on July 1 of the year in which the budget proposal is submitted to include:
(a) Descriptions of all programs, services, and activities to include strategies, missions, customers, key initiatives, and desired results, organized by Five Year Goal, that are proposed in the Mayor’s Budget;
(b) Performance measures, as defined in § 2-11-2, associated with all programs, services, and activities;
(c) Consistent with the Financial Plan defined in § 2-11-7(A)(5), all proposed expenditures for the administration, operation, and maintenance of all programs, services, and activities, organized by Five Year Goal and identified by Fund.
(B) A full-program budget will be prepared for all city departments each year. The program budget shall clearly identify each program that is proposed to be implemented or continued in the ensuing fiscal year and shall include the projected costs of each program.
(C) The budget proposal shall not propose expenditures in excess of resources anticipated to be available to the city for the fiscal year for which the budget is proposed. If new programs are proposed, a detailed recommendation and justification of the program shall be provided which must include the estimated annual costs of the program and the source of revenues and other resources for financing the program. All new programs must be identified as such in the budget proposal.
(D) Along with publication of the proposed budget, the Office of Management and Budget shall produce a separate document to serve as a citizen’s guide to understanding the budget process and the financial plan for the upcoming fiscal year. This guide shall explain how the budget is organized, justify significant expenditures that are included in the proposed budget, and outline revenue sources. This document shall be made available to the general public in an effort to encourage public awareness and citizen involvement in the budget process.
('74 Code, §1-8-5) (Ord. 64-1974; Am. Ord. 17-1975; Am. Ord. 22-1977; Am. Ord. 35-1994; Am. Ord. 40-1995; Am. Ord. 16-2001)