A. Office Created; Appointment: There is hereby created the Office of Budget Officer. The Budget Officer shall be designated by the Mayor, with the approval of the Corporate Authorities and shall take an oath of office. 65 Illinois Compiled Statutes 5/10 shall not apply to an individual serving as the Budget Officer. Such Budget Officer shall serve at the pleasure of the Mayor.
The Budget Officer may hold another Municipal office, either elected or appointed, and may receive compensation for both offices. The Budget Officer shall post a fidelity bond in such sum as may be required by the Mayor and City Council, but the amount of such bond shall not be less than the amount which may be required from time to time by the Statutes of the State or five hundred thousand dollars ($500,000.00) per occurrence, whichever is greater; provided, however, should the Budget Officer hold another City office for which a fidelity bond is required, the City Council may authorize a single fidelity bond for both offices. (Ord. 2902, 12-15-2014)
B. Powers And Duties Of The Budget Officer: The Budget Officer shall have the following powers and duties:
1. Permit and encourage and establish the use of efficient planning, budgeting, auditing, reporting, accounting, and other fiscal management procedures in all City departments, commissions, and boards.
2. Compile an annual budget in accordance with 65 Illinois Compiled Statutes 5/8-2-9.3.
3. Examine all books and records of all City departments, commissions, and boards which relate to monies received by the City, City departments, commissions, and boards, and paid out by the City, City departments, commissions and boards, debts and accounts receivable, amounts owed by or to the City, City departments, commissions and boards.
4. Obtain such additional information from the City, City departments, commissions, and boards as may be useful to the Budget Officer for purposes of compiling a City budget, such information to be furnished by the City, City departments, commissions, and boards in the form required by the Budget Officer. Any department, commission or board which refuses to make such information as is requested of it available to the Budget Officer shall not be permitted to make expenditures under any subsequent budget for the City until such City department, commission, or board shall comply in full with the request of the Budget Officer.
5. Establish and maintain such procedures as shall ensure that no expenditures are made by the City, City departments, commissions, or board except as authorized by the budget.
6. Compile a budget, such budget to contain estimates of revenue available to the City for the fiscal year for which the budget is drafted, together with recommended expenditures for the City and all of the City's departments, commissions, and boards. Revenue estimates and expenditure recommendations shall be represented in a manner which is in conformity with good fiscal management practices. Substantial conformity to a chart of accounts, now or in the future, recommended by the National Committee on Governmental Accounting or the auditor of public accounts of the State of Illinois, or the Division of Local Governmental Affairs and Property Taxes of the Department of Revenue of the State of Illinois or successor agencies shall be deemed proof of such conformity. The budget shall contain actual or estimated revenues and expenditures for the two (2) years immediately preceding the fiscal year for which the budget is prepared. So far as is possible, the fiscal data from such two (2) preceding fiscal years shall be itemized in a manner which is in conformity with the chart of accounts approved above. Each budget shall show the specific fund from which each anticipated expenditure shall be made. The budget shall be prepared in conformance with the applicable provisions of the Illinois Statutes, including 65 Illinois Compiled Statutes 5/8-2-9.4 through 5/8-2-9.11 as presently existing or hereafter amended. (Ord. 1025, 3-6-1989)
7. The Budget Officer shall perform such further duties as may be prescribed by law or as may be assigned to him/her by the City Council. (Ord. 2040, 2-18-2003)