SEC. 2-178. FISCAL YEAR.

   The fiscal year of the city shall begin on the first day of July and end on the last day of June of each calendar year.

(Ord. No. 2643)

SEC. 2-179. BUDGET.

   (A)   Before the beginning of each fiscal year for which the city council has not adopted a budget, the city manager shall submit to the city council a proposed operations and capital budget for the following fiscal year or for more than one of the following fiscal years.

   (B)   At a minimum, the proposed budget shall include:

      (1)   An itemized statement of estimated revenues from all sources for the year.

      (2)   An itemized statement of proposed expenditures for each department and division.

      (3)   A statement of the amount required for the payment of interest, amortization and redemption charges on the debt of the city.

      (4)   Provision for contingent expense.

      (5)   A general budget summary.

      (6)   A budget statement outlining the proposed financial plan for the year.

      (7)   The appropriations limit and the total annual appropriations subject to limitation as determined pursuant to Division 9 of Title 1 of the Cal. Gov't Code, commencing with Section 7900.

   (C)   The city council shall hold a public hearing on the proposed budget, at which all interested persons may be heard. At the conclusion of the public hearing, the city council may make changes to the proposed budget.

   (D)   The city council shall adopt a budget for the following fiscal year or for more than one of the following fiscal years. If the budget is not adopted on or before the beginning of such fiscal year, the proposed budget shall become effective without action by the city council.

   (E)   The city council may revise at any time an adopted budget or a proposed budget that became effective without action by the city council.

(Ord. No. 2643)

SEC. 2-180. AUDIT.

   After the end of each fiscal year, the chief financial officer shall cause an audit of the city's financial reports for the previous fiscal year to be prepared promptly by a certified public accountant. Within a reasonable time, the chief financial officer shall present the audit to the city council at a public meeting.

(Ord. No. 2643, 3031)

SEC. 2-181. TORT CLAIMS.

   Demands against the city, its officers or employees, for money or damages are governed by the Cal. Gov't Code, except as provided therein, or by other statutes, ordinances or regulations expressly applicable thereto.

(`64 Code, Sec. 2-87) (Ord. No. 801)

SEC. 2-182. CLAIMS FOR REFUND OF FEES AND CHARGES.

   (A)   If the procedure for refund of a fee or charge collected by the city is not specifically otherwise provided for in this code or in the ordinance or resolution imposing the fee or charge, a claim for refund of a fee or charge shall not be allowed unless the claim is filed with, and in the manner and form prescribed by, the department that originally collected the fee.

   (B)   The department director or designee may authorize payment of a claim for refund of a fee or charge if the department director or designee determines that the fee or charge was overpaid or that the service, license or permit for which the fee or charge was paid was not received or used.

   (C)   A refund shall not exceed the amount of overpayment or unearned fee or charge actually paid by the claimant.

(`64 Code, Sec. 2-87.1) (Ord. No. 1378, 2440, 3031)

SEC. 2-183. CLAIMS FOR REFUND OF TAXES, ASSESSMENTS AND UTILITY FEES.

   (A)   The provisions of this section are enacted pursuant to Cal. Gov't Code, Section 935 and shall apply to all claims presented to the city for refund of taxes, assessments or utility fees levied or imposed by the city. For purposes of this section, "utility fees" shall mean fees for water services, wastewater services or solid waste collection services.

   (B)   A claim for refund shall be in writing, signed under penalty of perjury by the claimant or the claimant's guardian, executor, conservator or administrator and shall be filed with the City Clerk no later than one year after the date the claimant paid the taxes, assessments or utility fees of which refund is requested.

   (C)   A claim shall include the name and address of the claimant or the name and address of the claimant's guardian, executor conservator or administrator; the facts and reason on which the claim is based; the date and method of payment of the taxes, assessments or utility fees of which refund is requested; and the name and title of the person to whom such payment was made.

   (D)   No claim may be filed on behalf of a class of claimants.

   (E)   No suit for refund of taxes, assessments or utility fees shall be filed unless a claim has been filed and rejected in accordance with this section. Any such suit shall be commenced within six months from and after the date on which the city council rejects the claim. No recovery shall be allowed in any such suit on any ground not specified in the claim.

   (F)   Prior to filing a claim pursuant to this section any party seeking a refund or adjustment of utility fees that does not exceed $1,000 shall file for review of the dispute utilizing the administrative appeal process adopted by City Council resolution.

(`64 Code, Sec. 2-87.2) (Ord. No. 2440; Ord. No. 2930)