Chapter 2.28
FISCAL PROCEDURES*
Sections:
   2.28.010   Fiscal year.
   2.28.014   One-year budget cycle.
   2.28.015   Two-year budget cycle.
   2.28.020   Submission of two-year budget.
   2.28.030   Budget message.
   2.28.040   Budget document.
   2.28.050   Categories of expenditure control.
   2.28.060   Contingent account.
   2.28.070   Budget adoption.
   2.28.080   Amendments after adoption.
   2.28.090   Lapse of appropriations.
   2.28.100   Capital plan.
   2.28.110   Expenditures and disbursements.
   2.28.120   Revenue and receipts.
   2.28.130   Cancellations and refunds.
   2.28.140   Depositories and investments.
   2.28.150   Authorized signatures.
   2.28.160   Official bonds.
   2.28.170   Insurance.
   2.28.180   System of accounts.
   2.28.185   Natural gas utility transfer.
   2.28.190   Independent audit.
   2.28.200   Annual financial report.
   2.28.220   Assessment and collection of property taxes and special assessments by Santa Clara County.
   2.28.230   Claims.
   2.28.240   Settlement of claims and actions.
   2.28.250   Money collected in the name of the city.
   *   Editor's Note: Prior ordinance history: Ordinance Nos. 3951, 3546, 3514, 3507, 3414, 3348, 2977, 2695, 2635, §§ 5, 6, 7; 2452 § 6; 2389; 2335, 2332 and 2146; prior code §§ 2.401-2.408.4, 2.408.7-2.412, 2.421 and 2.450.
2.28.010   Fiscal year.
   The fiscal year of the city shall begin on the first day of July each year and end on the last day of June of the subsequent year.
(Ord. 4274 § 2 (part), 1995)
2.28.014   One-year budget cycle.
   A one-year budget cycle refers to the twelve month budget period covering one fiscal year.
(Ord. 4274 § 2 (part), 1995)
2.28.015   Two-year budget cycle.
   The "two-year budget cycle" shall mean two consecutive fiscal years for which the council adopts and appropriates a budget for the first of such fiscal years and adopts a spending plan for the second fiscal year. In years where a two-year budget is submitted, the council shall adopt and appropriate a budget for the second fiscal year of such cycle as provided in this chapter; provided, however, the city manager may submit a one-year budget when the manager determines that it is efficient or otherwise beneficial to the city.
(Ord. 4274 § 2 (part), 1995)
2.28.020   Submission of two-year budget.
   On or about May 15th of the first year of each two-year budget cycle, the city manager shall submit to the council a proposed budget for the ensuing budget cycle, along with an accompanying message. When a two-year budget is proposed, only the budget for the first year shall be voted on and formally appropriated by the council as provided in Section 2.28.070. The budget for the second year shall be a spending plan and the council shall approve it only in concept. On or about May 15th of the second year of a two-year budget cycle, the city manager shall submit to the council the proposed changes to the spending plan the council previously adopted in concept. The council shall then vote on and formally appropriate the amended spending plan as the budget for the second year as provided in Section 2.28.070.
(Ord. 4274 § 2 (part), 1995)
2.28.030   Budget message.
   The city manager's message shall, in summary form, narrate the budget both in financial terms and proposed programs as they relate to city plans, policies and objectives.
(Ord. 4274 § 2 (part), 1995)
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