The city commission shall each year provide for a public hearing on such budget, which hearing shall take place on some date to be fixed by the city commission not less than fifteen days subsequent to the time such budget is filed as provided in this section, and prior to the time the city commission makes its tax levy. Public notice of the hour, date and place of such hearing shall be given by the city commission by publication in the official newspaper for at least two issues immediately preceding the date of said hearing, and any taxpayer of the city shall have the right to be present and participate in such hearing. At the conclusion of such hearing, the budget as prepared by the finance department shall be acted upon by the city commission. The city commission shall have the authority to make such changes in the budget as in their judgment the law warrants and the best interest of the taxpayers of the city demand. When the budget has been finally approved by the city commission, the budget as so approved shall be filed with the city secretary and taxes levied only in accordance therewith, and no expenditure of the funds of the city shall thereafter be made except in strict compliance with such adopted budget, except that in case of grave public necessity, emergency expenditures to meet unusual and unforeseen conditions, which could not, by reasonably diligent thought and attention, have been included in the original budget, may from time to time be authorized by the city commission, as amendments to the original budget. In all cases where such amendment to the original budget is made, a copy of the order or resolution of the city commission amending such budget shall be filed with the city secretary and attached to the budget originally adopted. In the preparation of the budget, the chief executive officer shall have the authority to require the heads of all departments to furnish such information as may be necessary for the chief executive officer to have in order that the budget covering the expenditures of the city may be properly prepared. (Ord. 19-31, passed 11-18-2019)