Long Beach Municipal Code Ch. 3.04 Annual Budget Procedure

The purpose of this Chapter is to establish procedures for the consideration and adoption of the annual City budget by the City Council; to specify the type of information to be included in the City Manager's recommended budget; to require periodic reports to the City Council on the status of budget implementation; and to provide opportunities for meaningful citizen involvement in the annual budget process. Its provisions are intended to enable the City Council to establish budget policies and guidelines prior to the City Manager's submittal of the recommended budget and to establish priorities for programs within the adopted budget.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670)

A. Pursuant to Section 1700 of the City Charter and based upon the City Manager's recommendation, the fiscal year periods for the City in all matters of accounting, receipts, expenditures, obligations, estimates and appropriations are hereby prescribed as follows:

1. Through June 30, 1995, the fiscal year shall commence on July 1 of each year and end on June 30 of the following year.

2. Beginning on July 1, 1995, a transitional fiscal year shall commence on July 1, 1995, and end on September 30, 1996.

3. Beginning on October 1, 1996, and each year thereafter, the City's fiscal year shall commence on October 1 of each year and end on September 30 of the following year.

B. All accounting will be maintained based on applicable Generally Accepted Accounting Principles (GAAP) or as required by law, and shall be published for each fiscal year prescribed herein.

C. The City Manager and/or his designees shall provide by regulations, orders, instructions, and guidelines for the orderly transition by all offices, departments, agencies and instrumentalities of the City from the use of the fiscal year in effect on the date of enactment of this Section to the use of the new fiscal year prescribed by this Section. The City Manager shall prepare and submit to the City Council any such additional proposed legislation the City Manager may consider necessary to implement and accomplish said transition.

(Ord. C-7300 § 1, 1994)

Not less than one hundred twenty (120) days prior to the beginning of each fiscal year the City Manager shall file a report with the City Council which prescribes the schedule and procedure by which all City departments shall submit budget requests. The City Manager shall also include in such report an analysis of the City's fiscal condition, budget issues for the forthcoming fiscal year, and recommendations, if any, for the establishment of budget policies and guidelines by the Council. Prior to establishing such general policies and guidelines the City Council shall hold one (1) or more public hearings to obtain public comments on the City's program needs and priorities.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670.1)

Not less than forty-five (45) days prior to the beginning of each fiscal year, the City Manager shall submit to the City Council a recommended budget and budget message for the forthcoming year. Said recommended budget shall comply with the policies and guidelines established pursuant to Section 3.04.020. The City Manager shall also prepare a separate briefing document summarizing the recommended budget which shall be made available at no charge to the public.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670.2)

The City Manager's recommended budget shall include:

A. A comprehensive summary of the proposed expenditures;

B. Estimates of anticipated revenues from all sources;

C. Comparative historical data on revenues and expenditures for the latest and the immediately preceding fiscal year;

D. Detailed budget proposals for each program identifying the nature and purpose of the program, the proposed expenditures by major category of cost, the sources of funding for those expenditures, and the number of personnel positions requested;

E. Such supporting schedules as are necessary to determine the City's appropriations limit for the forthcoming fiscal year pursuant to Article XIII B of the California Constitution;

F. A proposed five (5) year capital improvement program that projects which capital improvements are most needed, where they should be located, when they should be provided, and how they should be financed;

G. Provision for the financing of capital projects expected to be begun, continued or completed in the forthcoming fiscal year.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670.3)

The City Manager's recommended budget, budget message and supporting schedules shall be a public record in the office of the City Clerk open to public inspection and shall be maintained at all branch libraries of the City for the use of interested persons. Copies of budget documents shall be available for sale at the office of the City Clerk for actual cost of reproduction.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670.4)

It shall be the policy of the City Council to encourage active citizen participation in the annual budget process. In addition to public hearings required by this Chapter, individual Councilmembers are encouraged to conduct such neighborhood meetings on the recommended budget as are necessary to assist the Councilmembers in representing the interests of the citizens of Long Beach. Whenever additional public hearings on fiscal matters are required by State or federal law, the City Council shall combine such hearings with regular budget hearings, to the extent possible, in order to ensure complete and comprehensive consideration of the City's fiscal plan.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670.5)

Before adoption of the budget, the City Council shall hold one (1) or more public hearings on the City Manager's recommended budget. At the meeting at which the budget message and recommended budget are submitted as provided in Section 3.04.030, the City Council shall determine the place and time of the public hearings on the budget, and shall cause a notice of the hearings to be published in accordance with law. At such public hearings all interested persons shall be given an opportunity to be heard regarding program priorities, revenue estimates, proposed expenditures or any other matter relating to the adoption of the budget.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670.6)

From time to time the City Council may conduct study sessions on the recommended budget which shall be open to the public and duly noticed in accordance with Section 54950 et seq., of the California Government Code.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670.7)

Prior to the beginning of each fiscal year, the Council shall, by resolution, establish the appropriations limit for the forthcoming fiscal year pursuant to Article XIII B of the California Constitution. Such appropriations limit may thereafter be revised from time to time as provided by law.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670.8)

Following the public hearing required by Section 3.04.070, the City Council may change the recommended budget except as to expenditures required by law; provided, however, that if the Council increases the total proposed expenditures from any fund, such increase shall not exceed the estimated resources available for that fund, nor shall total appropriations exceed the appropriations limit established pursuant to Section 3.04.090. Said budget shall thereafter be adopted as the official budget for the forthcoming fiscal year.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670.9)

Prior to the start of the fiscal year, the City Council shall pass an ordinance authorizing expenditures in conformance with the adopted budget and the appropriations limit established pursuant to Section 3.04.090.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670.10)

Should the City Council fail to adopt a budget and appropriation ordinance prior to commencement of a fiscal year, the City Manager's recommended budget shall be deemed to be the budget for that year, and expenditures shall be made in accordance therewith.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670.11)

A. The City Council, upon written recommendation of the City Manager, may authorize the transfer of any portion of any unencumbered appropriation balance from one (1) department to another department financed by the same fund. If the transfer affects the appropriations for the department of an elected official or other department not under the City Manager's administrative jurisdiction, the concurrence of the department head in the recommendation for transfer shall be required.

B. The City Manager may at any time authorize transfers within a department or program for which the City Manager is administratively responsible. Transfers of appropriations within other departments of the City may be authorized by the heads of such departments.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670.12)

All budget increases or decreases for a fund shall be approved by the City Council; provided, that appropriations may never exceed estimated resources available or the allowable appropriations limit.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670.13)

All appropriations shall lapse at the end of the fiscal year to the extent that they shall not have been expended or lawfully encumbered.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670.14)

As soon as possible after the end of each quarter, the City Manager shall report to the City Council on the status of the budget, comparing estimated revenues to actual receipts and comparing authorized appropriations to actual expenditures and encumbrances.

(Ord. C-5669 § 1 (part), 1981: prior code § 2670.15)