Portola Municipal Code Ch. 7.04 Annual Budget Procedure

The purpose of the enactment of this chapter is to establish specific procedures for the consideration and adoption of the annual city budget by the city council; to inform the city administrator of the specific information to be included in the budget; to require quarterly reports to the council on the status of the budget; and, to provide for involvement of the city council and citizens in the budget process.

(Ord. 264 (part), 1997)

Not less than four months prior to the onset of each fiscal year, the responsible fiscal officer/city administrator shall file a report in the form of an analysis of the city's fiscal condition, budget issues anticipated for the next fiscal year, recommendations and the establishment of budget policies and guidelines. The city council shall hold at least one public hearing to obtain public comments. Said hearing shall be conducted within three weeks after receipt of the analysis or report prepared by the fiscal officer or city administrator.

(Ord. 264 (part), 1997)

The city administrator's budget shall include:

A. A budget message to include a comprehensive summary of the proposed expenditures;

B. Estimates of anticipated revenues from all sources;

C. Comparative historical data on revenues and expenditures from the 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;

E. Supporting schedules as are necessary to determine the forthcoming fiscal year pursuant to Article XIII B of the California Constitution;

F. A proposed five-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; and,

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

(Ord. 264 (part), 1997)

The city administrator's recommended budget, budget message and supporting schedules shall be a public record in the office of the city clerk open to public inspection. Copies of budget documents shall be available for sale at the office of the city clerk for actual cost of reproduction.

(Ord. 264 (part), 1997)

The council declares it to be the policy of the city to actively seek citizen participation in the budget process. In addition to the public hearing(s) required by the ordinance codified in this chapter individual councilmembers are encouraged to conduct such neighborhood meeting on the recommended budget as are necessary to assist the councilmembers in representing the interests of the citizens of Portola. 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. 264 (part), 1997)

Before adoption of the budget the city council shall hold one or more public hearings on the recommended budget. At the meeting at which the budget is submitted as proved in Section 7.04.020 of this chapter, 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. 264 (part), 1997)

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, commonly referred to as the Brown Act.

(Ord. 264 (part), 1997)

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. 264 (part), 1997)

Following the public hearing required by Section 7.04.060 of this chapter, 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 7.04.080 of this chapter. Said budget shall thereafter be adopted as the official budget for the forthcoming year.

(Ord. 264 (part), 1997)

Prior to the start of the fiscal year, the city council shall pass a resolution authorizing expenditures in conformance with the adopted budget and the appropriations limit established pursuant to Section 7.04.080 of this chapter.

(Ord. 264 (part), 1997)

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

(Ord. 264 (part), 1997)

The city council, upon written recommendation of the city administrator, may authorize the transfer of any portion of any unencumbered appropriation balance from one department to another department.

(Ord. 264 (part), 1997)

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. 264 (part), 1997)

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. 264 (part), 1997)

As soon as possible after the end of each quarter, the city administrator 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. 264 (part), 1997)