Mountain View Municipal Code Art. XI Fiscal Administration

Unless otherwise provided by ordinance, the fiscal year of the city shall begin on the first day of July of each year and end on the thirtieth day of June of the following year.

Unless otherwise provided by ordinance, the city shall continue to use, for the purpose of ad valorem municipal taxation, the county system of assessment and tax collection, as such system is now in effect or may hereafter be amended and insofar as such provisions are not in conflict with this Charter.

(a) General. Except as otherwise provided by this section, the council shall not levy a property tax for municipal purposes in excess of one dollar and forty cents on each one hundred dollars of assessed value of the taxable property in the city, unless authorized by the affirmative votes of a majority of the electors voting on a proposition to increase such levy at any election at which the question of such additional levy for municipal purposes is submitted to the electors. The number of years that such additional levy is to be made shall be specified in such proposition.

(b) Additional taxes. There shall be levied and collected at the same time and in the same manner as other property taxes are levied and collected, as additional taxes, if no other provision for the payment thereof is made:

A tax sufficient to meet all obligations of the city for principal and interest of all bonds or judgments due and unpaid or to become due during the ensuing fiscal year which constitute the general obligations of the city.

On such date in each year as shall be fixed by the council, the city manager shall send to the council a careful estimate, in writing, of the amounts, specifying in detail the objects thereof required during the next ensuing year for the business and proper conduct of the various departments, offices, boards and commissions of the city, over which the city manager has control. The city manager shall also at such time submit to the council an estimate of the amount of income from fines, licenses, and other sources of revenue, exclusive of taxes upon property, and the probable amount required to be levied and raised by taxation.

(As amended June 3, 1980.)

After reviewing the proposed budget as submitted by the city manager and making such revisions as it may deem advisable, the council shall determine the time for holding of a public hearing upon, and shall cause a notice thereof to be published not less than ten days prior to such hearing by at least one insertion in the official newspaper of the city.

Copies of the proposed budget shall be available for inspection by the public at the office of the city clerk at least ten days prior to said hearing.

At the time so advertised or at any time to which such public hearing shall from time to time be adjourned, the council shall hold a public hearing on the proposed budget at which interested persons desiring to be heard shall be given such opportunity.

After the conclusion of the public hearing the council shall further consider the proposed budget and make any revisions thereof that it may deem advisable and thereafter it shall adopt the budget with revisions, if any. Upon final adoption, the budget shall be in effect for the ensuing fiscal year.

From the effective date of the budget, the several amounts stated therein as proposed expenditures shall be and become appropriated to the various departments or activities therein described. All appropriations shall lapse at the end of the fiscal year to the extent that they shall not have been expended or lawfully encumbered.

At any meeting after the adoption of the budget, the council may amend or supplement the budget by motion adopted by the affirmative votes of at least five members, so as to authorize the transfer of unused balances appropriated for one purpose to another purpose, or to appropriate available revenue not included in the budget.

The council shall employ, at the beginning of each fiscal year, an independent certified public accountant who, at such time or times as may be specified by the council, at least annually, shall examine the books, records, inventories, and reports of all officers and employees who receive, handle or disburse public funds and all such other officers and employees and departments as the council may direct.

As soon as practicable after the end of the fiscal year, a final audit and report shall be submitted by such accountant to the council, one copy thereof to be distributed to each member, one to the city auditor, city manager and city attorney, respectively, and three additional copies to be placed on file in the office of the city clerk where they shall be available for inspection by the general public.

(a) Every project involving an expenditure of public monies of more than fifteen thousand dollars ($15,000) appropriately indexed to 1978 dollars for the construction or improvement of public buildings, works, drains, sewers, utilities, parts, playgrounds, and streets (exclusive of projects for resurfacing, maintenance and repair of streets) shall be let by contract to the lowest responsible bidder after notice by publication in the official newspaper by one or more insertions, the first of which shall be at least seven days before the time for opening bids.

All bids shall be accompanied by either a certified or cashier's check, or a bidder's bond executed by a corporate surety authorized to engage in such business in California, made payable to the city. Such security shall be in an amount not less than that specified in the notice inviting bids or in the specifications referred to therein, or if no amount be so specified then in an amount not less than ten percent of the aggregate amount of the bid. If the successful bidder neglects or refuses to enter into the contract within the time specified in the notice inviting bids or specifications referred to therein, the amount of the bidder's security shall be declared forfeited to the city and shall be collected and paid into its general fund and all bonds so forfeited shall be prosecuted and the amount thereof collected and paid into such fund.

The council may reject any and all bids presented and may readvertise in its discretion. The council, after rejecting bids, or if no bids are received, may declare and determine that, in its opinion, based on estimates approved by the city manager, the work in question may be performed better or more economically by the city with its own employees and after the adoption of a resolution to this effect by at least five affirmative votes of the council may proceed to have such work done in the manner stated, without further observance of the provisions of this section. Such contracts likewise may be let without advertising for bids, if such work shall be deemed by the council to be of urgent necessity for the preservation of life, health or property and shall be authorized by resolution passed by at least five affirmative votes of the council and containing a declaration of the facts constituting such urgency.

Noting in this section shall be construed to apply to the acquisition or purchase of electricity, electric power or electric energy by the city for any use or purpose.

(As amended April 9, 1974; June 3, 1980.)

(b) As an alternate procedure to subsection (a) above, Council may, by ordinance, establish an alternate bidding procedure for public works contracts where the amount does not exceed the limit for the alternate bidding procedures for general law cities as set forth in the California Public Contract Code at Section 22034 as amended from time to time.

(As amended April 9, 1974; June 3, 1980; November 3, 1998.)

The city shall not incur an indebtedness evidenced by general obligation bonds which shall in the aggregate exceed the sum of fifteen per cent of the total assessed valuation for purposes of city taxation, of all the real and personal property within the city, exclusive of any indebtedness that has been or may hereafter be incurred for the purposes of acquiring, constructing, extending or maintaining municipal utilities for which purpose a further indebtedness may be incurred by the issuance of bonds, subject only to the provisions of the State Constitution and of this Charter.

(As amended November 3, 1970.)

The council shall let annually contracts for the official advertising for the ensuing fiscal year. In the event there is more than one newspaper of general circulation published and circulated in the city, the council shall advertise for one day, setting forth distinctly and specifically the work contemplated to be done, and asking for sealed proposals therefor. The proposals shall specify the type and spacing to be used at the rate or rates named in the bids. The council shall let the contracts for such official advertising to the lowest responsible bidder publishing a newspaper in the city which is a newspaper of general circulation and has been in existence at the time of the awarding of the contract at least one year; provided, that the council may reject any or all bids and advertise for new bids.

All claims and actions for money or damages against the city or any commission, board, officer, or employee thereof shall be governed by the California Tort Claims Act, commencing with Title 1, Division 3.6, Section 810 of the Government Code .

(As amended April 12, 1960; November 2, 1993.)

Before making purchases of, or contracts for, supplies, materials or equipment, ample opportunity shall be given for competitive bidding, under such rules and regulations and with such exceptions as the council may prescribe in the ordinance setting up such rules and regulations. When making purchases for the city, merchants with places of business located within the city shall be given the preference, quality and prices being equal.

A centralized purchasing system shall be established for all city departments, offices and agencies. The city manager shall recommend and the council shall consider and adopt by ordinance, rules and regulations governing the contracting for, purchasing, inspection, storing, distribution or disposal of all property, supplies, materials, and equipment required by any department, office or agency of the city government.