§ 36.15 PURPOSE.
   (A)   The purpose of this subchapter is to adopt rules governing the Board of Commissioners in its proceedings for administering the financial affairs of the city, to establish a standard procedure for the making and administration of budgets, to place responsibility for the making and administration of budgets, to place responsibility for the tasks related to budget preparation and administration, to determine of the amount of taxes and other revenues in such a manner that budgets may be balanced on the basis of actual cash receipts within the budget period, to establish appropriations to insure the payment of debt, and to control other expenditures.
   (B)   These provisions are also intended to enable the Board of Commissioners to make financial plans for both current and capital expenditures, to insure that executive staffs administer their respective functions in accordance with these plans, and to permit taxpayers and investors to form intelligent opinions based on sufficient information as to the financial policies and administration of the city.
   (C)   For the accomplishment of these purposes, the provisions of this subchapter shall be broadly construed, and shall be in effect until repealed or amended. This subchapter may be repealed or amended by a majority vote of the Board of Commissioners in the same manner as required by §§ 38.45 through 38.47 for the adoption of an ordinance, except that in no case may a vote be taken on amendment or repeal of this subchapter at the meeting at which it is first proposed.
   (D)   Within the provisions and for the purpose of this subchapter, officers and employees shall have the power and be subject to the duties expressly stated or necessarily implied.
(Ord. 210.2, passed 12-8-80)