Adelanto Municipal Code Art. IX Fiscal Administration

The fiscal year of the City shall begin on the first day of July of each calendar year and shall end on the thirtieth day of June of the following year.

Unless otherwise directed by the City Council, at least thirty-five (35) days prior to the beginning of each fiscal year, the City Manager shall prepare and submit to the City Council, a proposed annual budget, covering the expected income and all proposed expenditures of City for the forthcoming fiscal year. In preparing the budget, the City Manager shall utilize the most feasible combination of expenditure classification by funds, organization unit, program, purpose of activity, and object.

Not less than ten (10) copies of the proposed budget, and the City Manager's budget message, shall be on file in the office of the City Clerk, available for examination by members of the general public. Upon submission of the budget, the City Council shall select a convenient date for the conduct of a public hearing upon the adoption of such budget. Notice shall be given of such public hearing in such manner as the City Council deems appropriate to give complete and adequate notice thereof to residents of the City. At the time of such public hearing, the City Council shall consider evidence presented by any interested person concerning any or all of the items as contained in the proposed budget. Upon conclusion of the said public hearing, the City Council shall make such alterations, deletions or additions to the budget, as proposed, as is in the public interest and, therefore, it shall approve the budget as revised. Such approval shall take place prior to the last day of July of the fiscal year to which such budgets relates. Upon its adoption, by the affirmative votes of at least three (3) members of the City Council, the budget shall be in effect for the ensuing fiscal year. The budget, as approved, shall be filled with the City Clerk and shall be reproduced and copies made available for the use of the public and of departments, officers and agencies of the City.

At any meeting after the adoption of the budget, the City Council may amend or supplement the budget, by motion, adopted by the affirmative votes of at least three (3) members of the City Council.

From and after the effective date of the budget, if adopted by ordinance, the several amounts stated therein as proposed expenditures shall be deemed appropriated to the several departments, offices and agencies for the respective objects and purposes therein stated. All appropriations shall lapse at the end of fiscal year to the extent that they shall have been expended or lawfully encumbered.

The City Council shall have the authority to levy property taxes in the same time, manner and amount as is now, or hereinafter, authorized by general law. In addition, the City Council shall have the authority to levy taxes as permitted for chartered cities in the conduct of Municipal Affairs.

The City Council may, by ordinance, impose any other tax, in addition to those specifically referred to in this Charter, if such tax can lawfully be imposed by a chartered or general law city by virtue of the Constitution, or by virtue of any general law.

The procedure for the assessment, levy and collection of all municipal taxes and special assessments shall be prescribed by ordinance of the City Council. In addition, the City Council may create assessment districts and impose fees as is permitted to a chartered city in the exercise of Municipal Affairs.

The City may incur debts, issue bonds, enter long term leases or contracts, or otherwise financially obligate itself over one or more years, in the manner as is authorized by general law. In addition, the City Council may, by ordinance, exercise such functions as permitted by chartered cities in the conduct of "Municipal Affairs", including the building, construction, reconstruction, operation, maintenance and other expenses for buildings, projects, programs and services, governmental and proprietary. The City may finance or re-finance the acquisition, construction, improvement, furnishing, equipping, maintenance, repair, reconstruction or rehabilitation of public facilities, hospitals, health care facilities, airfields, airports, water facilities, sewer facilities, trash disposal facilities, prison facilities and such other public, residential, industrial, and commercial facilities as the City Council may determine to be proper, in whole or in part, through the issuance of bonds or other obligations secured by the revenue of such facilities, or otherwise, or by means of such other methods of financing that the City Council determines to be proper.

Claims for money or damages against the City or any officer or employee thereof, and civil actions to enforce the same, shall be presented, filed and acted upon in the time and manner as is prescribed by the Government Code, as the same exists or may hereafter be amended.

The City Council, by ordinance, shall provide for the method and manner for the approval and payment of claims and demands against the City.