National City Municipal Code Ch. 2.55 Fiscal Administration

In enacting this chapter, it is the purpose and intent of the city council to establish requirements for the development, adoption, and maintenance of the city budget, and to set forth sound standards for the management of the city's assets.

(Ord. No. 2017-2437, § 2, 9-19-2017)

The city's fiscal year shall begin on the first day of July of each year and end on the thirtieth day of June of the following year.

(Ord. No. 2017-2437, § 2, 9-19-2017)

A. At least thirty days prior to the end of each fiscal year, the city manager shall submit the preliminary budget for the ensuing fiscal year to the city council at a regular city council meeting or other properly noticed public meeting of the city council.

B. Upon receipt of the preliminary budget, the city council may direct or authorize the city manager to make revisions to the same at any regular city council meeting or other properly noticed public meeting of the city council prior to adoption of the budget.

C. At a regular city council meeting, or other properly noticed public meeting of the city council at which the city manager presents the preliminary budget to the city council, any member of the public may appear and be heard regarding any item in the preliminary budget or for requests to include additional items.

(Ord. No. 2017-2437, § 2, 9-19-2017)

A. After the city manager has made all revisions to the preliminary budget directed or authorized by the city council pursuant to subsection B of Section 2.55.030, but not later than June 30 th of each year, the city council shall by resolution adopt the budget for the ensuing fiscal year as finally determined.

B. The resolution of adoption of the budget shall specify, at a minimum, the following:

1. Appropriations by fund, budget unit, and category;

2. Interfund transfers; and

3. Estimated financing sources by fund available to meet the budget requirements.

C. The city council may set forth appropriations in greater detail than required in subsection B of this section and may authorize any additional controls for the administration of the budget as it deems necessary. The city council may delegate the authority to exercise said additional administrative controls to the city manager.

D. There shall be a schedule in or supporting the adopted budget document, or a separate ordinance or resolution, setting forth the number and classifications of positions approved by the city council.

E. The adoption of the budget may be accomplished by a resolution in which the adoption is effectuated by reference to the financing uses in the budget as finally determined, provided that the minimum requirements set forth in subsection B of this section are met in the budget document. If adopted by reference, the budget shall have the same effect as if the resolution of adoption had been accomplished by passage of the resolution in full in a manner provided by law.

F. A copy of the adopted budget shall be placed and shall remain on file with the city clerk where it shall be available for inspection.

G. In accordance with Government Code Section 53901, a copy of the adopted budget shall be filed with the county auditor within sixty days after the beginning of the City's fiscal year, and the annual budget shall be held on file by the county auditor where it shall be available for public inspection during reasonable business hours.

H. 1.

If at the beginning of any fiscal year, the budget has not been adopted, the director of finance shall approve payments for the support of the various budget units in accordance with the following authorizations:

a. Except as otherwise provided in subsection 2, the totals in the preliminary budget as submitted by the city manager, less the amounts for capital assets, transfers out, and new permanent employee positions, are deemed appropriated until adoption of the budget. For the purposes of this subsection, the term "new permanent employee positions" does not include any employee position created in lieu of an employee position that has been abolished.

b. Amounts for capital assets, transfers out, and new permanent employee positions are deemed appropriated until the adoption of the budget if specifically approved by the city council.

c. If the preliminary budget has not been submitted to the city council because of an emergency as defined in Section 2.48.020, the amounts deemed appropriated for the new fiscal year shall be based upon the final adjusted budget of the preceding year, less the amounts for capital assets and transfers out unless specifically approved by the city council. For the purposes of this subsection, the term "final adjusted budget" includes the adopted budget, plus adjustments authorized by the city council and encumbrances.

2. Notwithstanding any other provision of this subsection, prior to the adoption of the budget, the city council may impose expenditure limitations that are more restrictive than those contained in this section.

(Ord. No. 2017-2437, § 2, 9-19-2017)

A. In accordance with Article XIIIB of the Constitution of the State of California, the total annual appropriations subject to limitation of the city shall not exceed the appropriations limit of the city for the prior fiscal year adjusted for the change in the cost of living and the change in population, except as otherwise provided in Article XIIB of the Constitution of the State of California.

B. 1.

Transfers and revisions to the adopted appropriations may be made as follows:

a. Transfers and revisions resulting in an increase in the combined total of appropriations and transfers of any fund, by the approval of the city council.

b. Between budget units within a fund, subject to the restriction of subsection 1 of this section, by the approval of the city manager.

2. The city manager is authorized to transfer monies up to the maximums set forth in the budget.

C. Any unencumbered balance remaining to the credit of any appropriation, except for those associated with capital assets, shall lapse at the end of the fiscal year and shall revert to the available balance of the fund from which appropriated.

D. The budget for each fund maintained by the city, including transfers and revisions made after adoption, shall be balanced. A balanced budget shall be defined as that for which financing uses do not exceed available funding sources.

(Ord. No. 2017-2437, § 2, 9-19-2017)

The powers and duties assigned to the city manager by this chapter may be delegated.

(Ord. No. 2017-2437, § 2, 9-19-2017)