A. Fiscal Year: The fiscal year of the Town shall begin July 1 in each year or at such other time as may be fixed by ordinance.
B. Duty Of Town Council To Levy Taxes And Appropriate Funds:
1. On or before the fourth Monday in May of each year, the Town Council shall determine, by resolution, the amount of the general and specific taxes for the current year and shall also pass, by ordinance, an appropriation bill providing money for the conduct of the business of the Town for the current fiscal year. (Ord. 82-01, 4-15-1982; amd. 1999 Code)
2. The governing body shall, within the last quarter of each year, pass an annual appropriation ordinance for the next fiscal year, in which it may appropriate an amount of money necessary to defray all expenses and liabilities of the Town. The ordinance shall specify the object and purposes for which the appropriations are made and the amount appropriated for each object or purpose. Any such annual appropriation ordinance adopted, as well as the Municipal budget of the Town, may be amended at any time after its adoption to include:
a. Anticipated or unanticipated revenues or expenditures;
b. To correct errors and omissions;
c. To increase or decrease departmental expenditures; and
d. Any other matters which may ensure fiscal responsibility.
3. Any proposed amendments to the annual appropriation ordinance or the Municipal budget shall be submitted to the governing body of the Town, together with the reasons therefor. The governing body of the Town may, by ordinance, adopt such amendments as it deems advisable.
4. The governing body of the Town may make appropriations from the Town's General Fund for:
a. Advertising the resources of the Town;
b. Furthering its industrial development; or
c. Encouraging exhibits at fairs, expositions and conventions.
5. No appropriation may be for the express aid of any private citizen, firm or corporation.
6. Neither the governing body nor any officer of the Town may add to its expenditures in any one year anything in excess of the amount provided for in the annual appropriation ordinance of that year, except as otherwise specifically provided by law. No expenditure for an improvement to be paid out of the General Fund of the Town may exceed in any one year the amount provided for that improvement in the annual appropriation ordinance. However, the governing body, by a four-fifths (4/5) vote, may order any improvement, the necessity for which is caused by any casualty or accident happening after the annual appropriation is made.
7. No contract may be made by the governing body or any committee or member thereof, and no expense may be incurred by any of the officers of the Town unless an appropriation therefor has been previously made.
C. Presentation Of Bills; Approval:
1. All claims and demands against the Town shall be presented to the governing body in writing with a full account of the items, and verified by the oath of the claimant or his agent showing that the claim is correct, reasonable and just. No claim or demand may be audited or allowed unless presented and verified as provided in this Section. (Ord. 82-01, 4-15-1982)
2. Upon the allowance of any claim or demand, the Town Clerk shall draw a warrant upon the Town Treasurer for the correct amount. The warrant shall be signed by the Mayor and attested by the Town Clerk with the Corporate Seal and upon presentation, the Town Treasurer shall pay the warrant. If there is not sufficient money in the Treasury he shall endorse thereon the date and a statement that it has been presented for payment but has not been paid for want of funds. Thereafter, the warrant shall draw interest as assessed by Wyoming Statutes 15-1-125(b). (Ord. 82-01, 4-15-1982; amd. 1999 Code)
D. Budget Forms: The Town may prepare its budget on the forms prepared and prescribed for by the State Examiner, or in the event none are prescribed, on such forms as the Town Council deems appropriate and pay the costs thereof; provided however, that if such forms are deemed not suitable by the budget officer, he may prepare and prescribe budget forms suitable for the Town. (Ord. 82-01, 4-15-1982)
E. Departments To Furnish Estimates: The principal officer of every Town department or agency shall, not later than March 15 of every year, furnish in writing to the designated budget officer a detailed schedule of estimated requirements for meeting proposed expenditures for the ensuing fiscal year beginning July 1. The budget officer shall examine the request submitted to him and shall prepare a proposed budget for the Town in the form set forth herein. It shall be the duty of any Municipal officer, upon request of the budget officer of the Town, to promptly furnish such information as his records make available and that may be needed in the performance of his duties under the provisions hereof. (Ord. 82-01, 4-15-1982; amd. 1999 Code)