The preliminary budget shall be considered in September and at subsequent meetings until a budget is adopted for the ensuing year. The meetings shall be so conducted as to give interested citizens a reasonable opportunity to be heard. The council may revise the proposed budget but no amendment of the budget shall increase the authorized expenditures to an amount greater than the estimated income. The council shall adopt the budget no later than December 31st by resolution which shall set forth the total of each budgeted fund and each department with such segregation as to objects and purposes of expenditures as the council deems necessary for purposes of budget control. In the event a budget is not agreed to by December 31st, the default will be the previous year's budget until an agreement is made by council. Any agreement changes after December 31st will need to be passed by resolution. The council shall also adopt a resolution levying the amount of taxes provided in the budget and the clerk shall certify the tax resolution to the county auditor in accordance with law no later than September 30th. Adoption of the budget resolution shall constitute appropriations at the beginning of the fiscal year of the sums fixed in the resolution for the several purposes named.
(Ord. 193, passed 6-3-2019)