(a) Budget worksheets shall be presented and reviewed in line item form and shall be accompanied by Vehicle Inventory/Expenditure Request and Personnel worksheets.
(1) Budget worksheets shall include at a minimum the next fiscal year request for appropriation as well as the next four year projections, a three year actual history for all accounts that have activity in the prior fiscal year, the current fiscal year or a request for appropriation, and the unspent appropriation from the prior year that is re-appropriated by Council as carry forward.
(2) New or additional line items shall be created by the Finance Director at the request of Council for the purpose of clearly outlining public expenditures.
(3) Elected Officials responsible for the budgets shall include the number of employees expected to be covered by family healthcare, the number expected to be covered by single healthcare, the number expected to opt out of healthcare coverage, and the number expected to opt down to single healthcare.
(4) The Finance Department shall be responsible for the calculation of the following line items:
A. 51121 Employee Retirement.
B. 51122 Employee Hospitalization.
C. 51123 Workers’ Compensation.
D. 51126 Medicare.
(b) The finally approved budget shall be appropriated in the following categories:
(1) | Account Nos. 111-119 & 141 | Salaries and Wages |
(2) | Account Nos. 121-131 | Other Professional Services |
(3) | Account Nos. 211-234 | Contractual Services |
(4) | Account Nos. 311-322 | Operation/Maintenance |
(5) | Account Nos. 411-418 | Capital Outlay |
(6) | Account Nos. 511-512 | Debt Service |
(7) | Account Nos. 611-615 | Transfers/Reimbursements |
(c) Administrative appropriation adjustments between any of the above specified categories shall be permitted upon the written approval of the Elected Official responsible for the department subject to the availability of unencumbered appropriations. Appropriation adjustments between departments or funds have to be approved by Council. A copy of all administrative adjustments shall be filed once a week in the Council office.
(Ord. 141-10. Passed 8-23-10.)