East Palo Alto Municipal Code Ch. 3.08 Budget Planning and Fiscal Procedures

As used in this chapter:

"Budget officer" means the city manager.

"Budget year" means the fiscal year for which a budget is made.

"Chief financial officer" means the director of finance.

"Current year" means the fiscal year in which a budget is prepared and adopted, fiscal year next preceding the budget year.

"Previous year" means the last complete fiscal year before the current year.

(Prior code § 3-2.201)

The purpose of this title is to adopt rules governing the city council of the city, in its proceedings for administering the financial affairs of the city, and to establish a standard procedure for the making and administration of budgets, to place responsibility of the tasks related to budget preparation and administration, the determination of the amount of taxes and other revenues in such manner that budgets may be balanced on the basis of actual revenues and obligation within the budget period, the establishment of appropriations, the payment of debt, and the control of other expenditures. Its provisions are intended to enable the city council to make financial plans for both current and capital expenditures, to insure that executive staffs administer their respective functions in accordance with these plans, and to permit taxpayers and investors to form intelligent opinions based on sufficient information as to the financial policies and administration of the city. For the accomplishment of this purpose, the provisions of this title shall be broadly constructed, and shall be in effect until repealed or amended. This title may be repealed or amended by a majority vote of the city council in the same manner as required for the adoption of an ordinance except that in no case may a vote be taken on amendment or repeal of this title at the meeting at which it is first proposed.

(Prior code § 3-2.202)

Within the provisions and for the purpose of this title, officers and employees shall have the power and be subject to the duties expressly stated or necessarily implied.

(Prior code § 3-2.203)

The fiscal year shall begin on the first day of July of each year.

(Prior code § 3-2.204)

The budget officer, no later than April 30th of each fiscal year, shall submit to the city council a budget and an explanatory budget message in the form of and with the contents provided for by Chapter 3.12. For such purpose, no later than March 1st of the fiscal year, he/she or an officer designated by him shall obtain from the head of each office, department or agency estimates of revenue and expenditures of that office, department or agency detailed by:

A. Program activities within each department;

B. Personnel services;

C. Operating services;

D. Capital outlay;

E. Such other supporting data as he/she may request;

F. A list of all new programs and capital projects which each department head believes should be undertaken, including:

1. Those within the budget year, and

2. Those within the next five succeeding years.

In preparing the budget, the budget officer shall review the estimates, shall hold conferences with department heads thereon, and may revise the estimates as he may deem advisable. He also shall obtain from the responsible officer or officers or develop on his/her own initiative estimates of anticipated state and federal grants and required matching funds where applicable.

(Prior code § 3-2.205)

The proposed budget and budget message and all supporting schedules shall be a public record in the office of the clerk, open to public inspection by anyone. The budget officer shall cause the proposed budget to be printed or otherwise reproduced and sufficient copies thereof made available for the use of all offices and departments and for the use of interested persons and civic organizations.

(Prior code § 3-2.206)

At the meeting of the city council at which the budget message and budget are submitted, the city council shall determine the place and time of the public hearings on the budget, and shall cause to be published a notice of the places and times, not less than seven days nor more than twenty-one (21) days before the public hearings.

(Prior code § 3-2.207)

At the times and places so advertised, or at any time and place to which such public hearings shall from time to time be adjourned, the city council shall hold public hearings on the budget as submitted, at which all interested persons shall be given an opportunity to be heard, for or against the revenue estimated or any proposed appropriation therein.

(Prior code § 3-2.208)

After the conclusion of such public hearing, the city council may insert new items or may increase or decrease the items of the budget, except items in proposed expeditures fixed by law or prescribed by subsections A, B and C of Section 3.12.090, but where it shall increase the total proposed expenditures, it shall also increase the total anticipated revenue at least to equal such total proposed expenditures.

(Prior code § 3-2.209)

The budget shall be adopted by the favorable votes of at least a majority of all the members of the governing body.

(Prior code § 3-2.210)

The budget shall be finally adopted no later than June 30th prior to the beginning of the fiscal year. Should the governing body take no final action on or prior to such day, no expenditure may be made for any purpose except salaries until the budget has been finally adopted by the governing body.

(Prior code § 3-2.211)

Upon final adoption, the budget shall be in effect for the budget year. A copy of the budget as finally adopted shall be certified by the budget officer and filed in the office of the chief financial officer. The budget, so certified, shall be printed or otherwise reproduced, and sufficient copies thereof shall be made available for the use of all offices, departments and agencies, and for the use of interested persons and civic organizations. A summary of the budget shall be published for the general public.

(Prior code § 3-2.212)

From the effective date of the budget, the several amounts stated therein, as proposed expenditures, shall be and become appropriated to the several objects and purposes therein named.

(Prior code § 3-2.213)