(a) The Common Council has adopted a Chart of Accounts, budget forms and report (Exhibits A, B, C, D, and E, attached to Ordinance D-1005). The Council requires all departments, Carmel/Clay Board of Parks and Recreation and all elected officials to use the Chart of Accounts and budget forms as adopted in the preparation of budget estimates. The Council authorizes the Controller to administer the Chart of Accounts as he finds it necessary in order to assure continuity and consistency of the budget process among all departments and elected officials. The Council further declares that the Chart of Accounts or budget forms may not be changed or altered. Nonposting accounts as stated in the Chart of Accounts shall not be used by any department or elected official in the preparation of the budget but shall abide by the point system and budget category line items as established in the Chart of Accounts.
(b) Any and all additions or alterations of the Chart of Accounts, budget forms and report must be petitioned by ordinance through the Council and must receive a favorable recommendation from the fiscal officer.
(c) The Utility Department is exempt from the provisions of this section.
(`91 Code, § 2-136) (Ord. D-1005, 7-17-93; Ord. D-2067-11, 11-7-11; Ord. D-2505-19, 12-16-19)