Irwindale 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.

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 expected income and all proposed expenditures of City for the forthcoming fiscal year. In preparing the budget the City Manager shall utilize the most accurate available income estimates and the most feasible combination of expenditure classification by funds, organization unit, program, purpose or 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 an 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, is in the public interest, and thereafter, it shall approve the budget as revised. Such approval shall take place prior to the commencement of the fiscal year to which such budget 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 filed 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 the fiscal year to the extent that they shall have been expended or lawfully encumbered.

The City Council shall have the authority to levy general and special 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 any and all taxes as may be permitted for chartered cities. Such taxes which may be levied include, but are not limited to, business taxes; transient occupancy taxes; mining, excavation, and processing taxes; and admission taxes on fees charged for admission to public events within the City. The operations subject to the mining, excavation, and processing taxes shall be as defined in Article XIII of this Charter. It is expressly understood that the enactment or amendment of this section does not create new legal authority but is declaratory of existing law. This provision shall not be deemed to invalidate any tax imposed prior to the enactment or amendment of this section. (Amended by Measure A, passed by the voters at the election of 6/3/97)

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 charter or general law city by virtue of the Constitution of the State, or by virtue of any general law.

The procedure for the assessment, levy and collection of all municipal taxes and special assessment, shall be prescribed by ordinance of the City Council.

The City may incur debts, issue bonds, enter into long term leases or contracts, or otherwise financially obligate itself over one or more years, in the manner as is authorized by general law.

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 of the State of California, as the same now 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.