(A) The City Manager, at least 60 days prior to the beginning of each budget year, shall submit to the City Commission a budget and an explanatory budget message in the form and with the contents provided by divisions (B), (C), (D), and (E) of this section, and §§ 36.015 and 36.016. For this purpose at the date he shall determine, he, or an officer designated by him, shall obtain from the head of each office, department, board, commission, or agency, estimates of revenue and expenditures of that office, department, board, commission, or agency, detailed by organization units, as well as the character and object of the expenditure, and other supporting data that he may request together with an estimate of all capital projects pending, or which the office, department, board, commission, or agency believes should be undertaken within the budget year. In preparing the budget, the City Manager shall review the estimates, and may revise the estimates, as he may deem advisable.
(Special Acts, Ch. 57-1754, § 87) ('58 Code, § 2.81)
(B) The budget message submitted by the City Manager to the City Commission shall be explanatory of the budget, shall contain an outline of the financial policies of the city for the budget year, and shall describe in connection therewith the important features of the budget plan. It shall set forth the reasons for changes from the previous year in cost and revenue items, and shall explain any major changes in financial policy.
(Special Acts, Ch. 57-1754, § 96) ('58 Code, § 2.89)
(C) The budget shall provide a complete financial plan for the budget year. It shall contain in tabular form, a general summary, a detailed estimate of all anticipated revenues applicable to proposed expenditures, and all proposed expenditures. The total of the anticipated revenues shall equal the total of the proposed expenditures.
(Special Acts, Ch. 57-1754, § 97) ('58 Code, § 2.82)
(D) The proposed expenditures shall be itemized in the form and to the extent provided by law, and in the absence of such a provision, by regulations established by ordinance. Separate provision shall be included in the budget for at least the following.
(1) Interest, amortization, and redemption charges on the public debt for which the faith and credit of the city is pledged.
(2) Other statutory expenditures.
(3) The payment of all judgments.
(4) The amount by which the total receipts of miscellaneous revenues in the last completed fiscal year failed to equal the total of the budget estimates of receipts from miscellaneous revenues in that year.
(5) An amount equal to the aggregate of all taxes levied for the year prior to the budget year which are delinquent and outstanding on the sixtieth day prior to the beginning of the budget year, except to the extent the city may have made provision therefor by reserving the full amount of the delinquent taxes.
(6) An amount equal to the aggregate of all cancellations, remissions, abatements, and refunds of taxes that have been made during the current fiscal year.
(7) If the city is required to make up the deficit arising from the operations of utility or other public service enterprises, an amount equal to the deficit from those operations during the last completed fiscal year, separately stated for each utility or other public service enterprise, which appears in a separate section of the budget.
(8) Administration, operation, and maintenance of each office, department, board, commission, or agency of the city itemized by character and object of expenditures.
(9) Contingent expense in an amount not less than 5% nor more than 15% of the total amount stated pursuant to division (D)(8).
(10) Expenditures proposed for capital projects.
(Special Acts, Ch. 57-1754, § 101) ('58 Code, § 2.86) (Am. Ord. 2004-20, passed 1-27-04)
(E) At the head of the budget there shall appear a summary of the budget, which need not be itemized further than by principal sources of anticipated revenue, stating separately the amount to be raised by property tax, and by offices, departments, boards, commissions, or agencies, and kinds of expenditures, in such a manner as to present to taxpayers a simple and clear summary of the detailed estimates of the budget.
(Special Acts, Ch. 57-1754, § 103) ('58 Code, § 2.88)
(Ref. of 3-9-76; Ref. of 3-11-80; Amend. No. 10)
Editor's note:
Section 36.014 is composed of provisions previously set out as sections 87, 96, 97, 101, and 103 of the Charter. The transfer of these sections was at the specific request of the city, pursuant to the Municipal Home Rule Powers Act.