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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)
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)
The budget document shall provide a clear and complete financial plan for all city activities proposed for the ensuing budget cycle. In accordance with Article III, Section 12 of the Charter, except for trust funds, the budget document shall project all the expenditures and estimated receipts for all funds and departments in such form and detail as required by the director of administrative services, under the direction of the city manager. The budget shall contain:
(a) An overall financial summary;
(b) A schedule of estimated general revenue detailed by source, and reserve balances available to finance the general governmental expenditures of the city. The schedule shall include an estimate of the proposed property tax revenues and the proposed transfers from city-owned utilities;
(c) Proposed expenditures for general governmental administration, services and operations set forth by each office, or department identified in Chapter 2.08 of this code. Proposed expenditures shall be detailed by department and category of expenditure, and by service. Comparisons shall be made between the previous year's actual spending, the current year's budget, the proposed first year appropriation and the proposed plan for the second year appropriation, if a two-year budget is submitted. The budget for each department or office shall be accompanied by supporting narrative relating expenditures to particular services, objectives and responsibilities of the unit. There shall also be included a listing by position classification of regular personnel, currently authorized and proposed, and the person-years represented thereby together with the person-years of temporary or nonpermanent personnel;
(d) Proposed capital expenditures for governmental facilities and other public works, detailed by project and their proposed method of financing, including grants from other agencies;
(e) In accordance with Article VII, Section 2 of the Charter, the estimated revenue of each utility owned or operated by the city and the proposed disposition thereof. Proposed expenditures, current and capitalized, shall be detailed in terms of category and shown in the appropriate comparative format. The budget for each utility shall be accompanied by supporting narrative and statistics. There shall also be included a listing by position classification of regular personnel assigned to the department of utilities, authorized and proposed. The person-years represented thereby together with the person-years of temporary or nonpermanent personnel shall be allocated to each utility;
(f) A budget for scheduled amounts required to be made available for retirement of the city's general and special obligation bond debt and the sources from which such amounts shall be obtained;
(g) Pursuant to his or her powers under Section 1.08.110 of this code, the city manager may also in his or her discretion include in the proposed budget or in subsidiary documents a schedule of any proposed amendments to the municipal fee schedule;
(h) The budget adopted in the second year of a two-year budget cycle may be an abbreviated document, and shall include, at a minimum: summaries by fund and by department by categories of expenditure, a narrative message from the city manager, a listing of regular personnel by person-years by department, and an incorporation by reference of all other information required by this section as set forth in the adopted budget from the first year of the two-year budget cycle.
(Ord. 4274 § 2 (part), 1995)
The categories of expenditure proposed in the budget document for each fund or organization unit shall be detailed within the following classifications:
(a) Direct expenditures by department for:
(1) Salaries and benefits paid to or on behalf of employees;
(2) Nonsalary costs, as a group;
(3) Allocated costs, representing charges made to one department from another city department, including administrative overhead charges;
(4) Utility commodity and commodity transmission services purchased for resale;
(5) Debt service expense;
(6) Expenses not otherwise classified herein.
(b) The transfer of net revenue or fund balance between said funds.
(Ord. 4274 § 2 (part), 1995)
The budget for the operating funds may contain a contingent account. Upon written authorization of the city manager, the appropriation for this account or a portion thereof may be assigned to a department or project to cover unanticipated expenditures within that particular fund.
(Ord. 4274 § 2 (part), 1995)
(a) Notice and Hearing. In each budget cycle, the clerk shall publish in an official newspaper of the city a notice stating:
(1) That a public hearing will be held on the budget;
(2) The time and place of the hearing, which shall not be less than five days following the date of publication;
(3) The places where copies of the proposed budget are available for inspection by the public;
(4) Any other such noticing as may be required by state law for the adoption of the municipal fee schedule.
(b) First-Year Amendment and Adoption. After the public hearing before the adoption of the budget for the first year of a two-year budget cycle, the council may adopt and appropriate the budget for the first year by ordinance with or without amendment, provided that no amendment shall increase authorized expenditures to an amount greater than the total of estimated receipts and available funds, including reserve funds. If a two-year budget cycle is utilized, the budget for the second year shall be a spending plan and the council shall approve it only in concept.
(c) Second-Year Amendment and Adoption. After the public hearing before the adoption of the budget for the second year of the two-year budget cycle, the council may adopt and appropriate the budget for the second year by ordinance with or without amendment, provided that no amendment shall increase authorized expenditures to an amount greater than the total of estimated receipts and available funds, including reserve funds.
(Ord. 4274 § 2 (part), 1995)
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