Crescent City Municipal Code Ch. 3.04 Budget

On or before the regular city council meeting in May, the city manager shall make an estimate of the financial needs of the city and file a copy with the city council and clerk. The estimate filed by the city manager shall cover all contemplated expenditures including the general government department and, as far as possible, including the expenditures for improvements financed by bond issues, special assessments, or methods other than ordinary taxation. Such estimates shall be made as to form as required by state and municipal laws. They shall describe in detail the purposes for which different expenditures will be required. In addition thereto, there shall be described in parallel columns the amounts allowed for corresponding purposes for the current fiscal year, the amounts requested by the department head, and the amounts proposed by the city manager for such purposes.

(Prior code § 8-301(1); Ord. 565 § 31, 1980; Ord. 585 § 1, 1983)

The city council shall fix a time for holding a public hearing on such estimates, which hearing shall not be earlier than five days after the publication in the official newspaper of a notice thereof substantially in the following form:

(Prior code § 8-301 (2))

At the time fixed the council shall hear any protests or objections from interested persons, also explanations by the city officials. The matter may be continued from time to time, and at the final hearing, the city council shall determine the budget for the next fiscal year.

(Prior code § 8-301 (3))

The tax levy for the next fiscal year shall be set according to the prevailing state law, and after the taxes have been collected, the moneys received therefrom and from all other sources shall be deposited with the treasurer and allocated for use by the respective departments in accordance with the budget. The finance director, in his or her monthly financial statements, shall describe the condition of the budget and the amounts withdrawn by the respective departments from time to time. It shall be the duty of the city manager to control the expenditures of each department in accordance with the budget, provided that allowance shall be made for irregularity of expenditures at times because of seasonable requirements.

(Prior code § 8-301(4); Ord. 585 § 2, 1983)

The resolution or ordinance levying taxes shall specify the number of cents levied for the ordinary annual requirements of each department and for other specific purposes; also, the number of cents necessary to meet the interest and principal due on outstanding bonds and special taxes voted by the people.

(Prior code § 8-301(5))

No money raised by city taxation for any specific purpose and deposited in a particular fund shall ever be used for another or different purpose or transferred to a different fund, except after adoption of a resolution by a four-fifths vote of the whole council, setting forth the reasons for such transfer.

(Prior code § 8-301(6); Ord. 585 § 3, 1983)