PART 1 FINANCIAL PROCEDURES, OFFICERS 1

SECTION:

1.5.101: Definitions

1.5.102: Budget; Creation Of Accounts

1.5.103: Appropriation And Tax Levy Ordinance; Amendment

1.5.104: Transfer Of Funds Within Appropriation Departments Or Special Funds

1.5.105: Transfer Of Funds Between Appropriation Departments Or Special Funds

1.5.106: Transfer Of Funds From Contingency Account

1.5.107: Projects; Abandonment Or Partial Abandonment

1.5.108: Special Projects; Transfer Of Funds

1.5.109: Special Projects; Nonlapse Of Appropriations

1.5.110: Filing Of Inventories

 

Notes

1	1. Prior ordinance history: Ord. 4593; 1968 Code §§3-4.1, 3-4.2a, 3-4.2b, 3-4.2c, 3-4.2d, 3-14; Ord. 74-54; Ord. 76-54; 1980 Code; Ord. 93-82; Ord. 98-185; Ord. 01-42.

1.5.101: DEFINITIONS:

APPROPRIATION: The authorization granted in the annual appropriation ordinance for the funds of the City.

BUDGET: The classification and allocation of an estimate of revenues and expenditures within each of the various accounts and funds.

DEPARTMENT: Any department, division, office or agency of the City as may be designated, from time to time, by the Mayor, the Utilities Executive Director or City Council.

SPECIAL FUND: Any special fund of the City as may be designated, from time to time, by the Mayor or City Council. (Ord. 11-18)

1.5.102: BUDGET; CREATION OF ACCOUNTS 1 :

After the annual budget identifying appropriation departments is approved by the City Council, the Chief Financial Officer shall set up the necessary accounts and assign account numbers to specific items in the City budget to be designated as appropriation accounts. The Chief Financial Officer shall set up the fund accounts as set forth in the City budget and shall pay only charges of the nature classified. (Ord. 11-18; Ord. 17-86)

 

Notes

1	2. See City Charter section 7-30.

1.5.103: APPROPRIATION AND TAX LEVY ORDINANCE; AMENDMENT:

   A.   From time to time, the Mayor may recommend the revision and amendments to the City appropriation ordinance in order to reflect corrections of revenues and expenditures, and shall transmit the recommendation to the Council that an amendment or amendments to the annual appropriation ordinance be adopted 1 . The City Council shall consider the recommendations and may adopt the same with or without amendment.

   B.   In amending the appropriation ordinance, the City Council may reduce or omit any item or add or increase any item 2 . By ordinance, the Council may amend the annual tax levy and appropriation ordinances to reflect corrections of revenue and expenditures to accord with actual fact. Also, in the event of casualty, accident or unforeseen contingency, the City Council may by ordinance make a new or special appropriation. (Ord. 11-18)

 

Notes

1	1. City Council annually appropriates by ordinance the sums contained in the budget. See City Charter section 7-50.
2	2. See City Charter subsection 7-30(a). No amendment to the budget may increase authorized expenditures to an amount greater than the total of estimated income.

1.5.104: TRANSFER OF FUNDS WITHIN APPROPRIATION DEPARTMENTS OR SPECIAL FUNDS:

At any time, the Mayor may authorize the Chief Financial Officer to transfer any unexpended City appropriation account balance or portion from one account number or classification of expenditure to another within the same appropriation department or special fund. (Ord. 11-18; Ord. 17-86)

1.5.105: TRANSFER OF FUNDS BETWEEN APPROPRIATION DEPARTMENTS OR SPECIAL FUNDS:

By resolution, the City Council may authorize the Mayor to transfer any unexpended City appropriation account balance or portion, or transfer funds from one appropriation department to another within the same fund. (Ord. 11-18; Ord. 17-86)

1.5.106: TRANSFER OF FUNDS FROM CONTINGENCY ACCOUNT:

At any time, the Mayor may authorize the Chief Financial Officer to transfer any unexpended balance or portion from the General Fund contingency account to another group, department or special fund. The Mayor shall report each transfer from the General Fund contingency account to the City Council not later than the first regular Council meeting of the calendar month following the date of the transfer, together with a statement of the balance remaining in General Fund contingency account following the transfer. (Ord. 11-18)

1.5.107: PROJECTS; ABANDONMENT OR PARTIAL ABANDONMENT:

At any time, the Mayor may recommend the abandonment or partial abandonment of a City project. The recommendation shall be accompanied by a detailed description of the reduction in scope or partial abandonment. Upon receipt of the recommendation and supporting data, the City Council by resolution may abandon or partially abandon any project. Council may authorize the transfer of the funds for the abandoned or partially abandoned project to another project account or to the undesignated and unappropriated reserves of the City. (Ord. 11-18; Ord. 17-79)

1.5.108: SPECIAL PROJECTS; TRANSFER OF FUNDS:

The Mayor may transfer appropriation accounts or portions from one special project to another only after a project has been completed. In the case of special projects that have been abandoned or partially abandoned pursuant to section 1.5.107 of this part, the Mayor may transfer City appropriation accounts or portions from one project to another only upon approval of the transfer by the City Council. (Ord. 11-18)