The annual operating budget of the city shall be prepared in accordance with the following.
(A) Proposal prepared. The City Administrator shall be responsible for preparation for the annual budget detail for review and adoption by the Mayor and Council in accordance with the directives of the Mayor and Council.
(B) Boards and commissions. All boards, commissions and other administrative agencies of the city that are authorized to prepare and administer budgets must submit their budget proposals to the City Administrator for inclusion in the proposed city budget in such form and by such date as is established by the City Administrator subject to Council approval.
(C) Submission to Council. The City Administrator shall submit the completed budget proposal to the Council no later than February 25 of each year.
(D) Council review. The Council shall review the proposed budget and may make any adjustments in the budget which it deems appropriate before accepting such proposal for publication, hearing and final adoption.
(E) Notice of hearing. Upon adopting a proposed budget, the Council shall set a date for public hearing thereon in accordance with applicable provisions of the Code of Iowa.
(F) Copies of budget on file. Not less than 20 days before the date that the budget must be certified to the County Auditor and not less than ten days before the public hearing, the Clerk shall make available a sufficient number of copies of the detailed budget to meet the requests of taxpayers and organizations, and have them available for distribution at the offices of the Mayor and Clerk and at the city library. An electronic copy of the budget will be available on the official city website.
(G) Adoption and certification. After the hearing, the Council shall adopt, by resolution, a budget for at least the next fiscal year, and the Clerk or Finance Officer shall certify the necessary tax levy for the next fiscal year to the County Auditor and the County Board of Supervisors. The tax levy certified may be less than, but not more than, the amount estimated in the proposed budget. Two copies each of the detailed budget as adopted and of the tax certificate must be transmitted to the County Auditor.
(2011 Code, § 1.0405) (Ord. 2384, passed 9-8-2020)