Sunnyvale Municipal Code Art. XIII Fiscal Administration

The fiscal year of the City government shall begin on the first day of July of each year and end on the 30th day of June of the following year.

At such date as he/she shall determine, the City Manager shall obtain from each office, department or agency of the City, estimates of revenue and expenditures for such office, department or agency, detailed in such manner as may be prescribed by the City Manager. In preparing the proposed budget, the City Manager shall review the estimates, shall hold conferences thereon with the head of such office, department or agency, respectively, and may revise the estimates as he/she may deem advisable.

(Amended effective July 8, 1968 and December 31, 1975)

At least thirty-five days prior to the beginning of each fiscal year, the City Manager shall submit to the City Council the proposed budget as prepared by him/her. Said budget shall be a balanced ten-year budget, reflect a minimum of ten years long-range financial planning, and include a multi-year operating and capital budget in accordance with the Fiscal SubElement of the City's General Plan. The budget shall depict planned City expenditures and revenues, as well as their relationship to the levels of service planned to be provided to the community. Financial efficiency and effectiveness measures shall be included, as well as historical trend data regarding past financial performances at the program budget level, at a minimum. The budget shall contain graphs/charts as appropriate to communicate both short-term and long-term impacts of the proposed budget to enable the Council to carry out its fiduciary responsibilities. After reviewing the same and making such revisions as it may deem advisable, the City Council shall determine the time for the holding of a public hearing thereon and shall cause to be published a notice thereof not less than ten days prior to said hearing, by at least one insertion in the official newspaper.

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

(Amended effective December 31, 1975 and November 28, 2007)

At the time so advertised, or at any time to which such public hearing shall from time to time be adjourned, the City 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 City Council shall further consider the proposed budget and make any revisions thereof that it may deem advisable, and on or before June 30th it shall adopt the budget with revisions, if any, by the affirmative vote of at least four members. Upon final adoption, the budget shall be in effect for the ensuing fiscal year. A copy thereof, certified by the City Clerk, shall be filed with the City Manager, or his/her designated representative, and a further copy shall be placed and shall remain on file in the Office of the City Clerk where it shall be available for inspection. The budget so certified shall be reproduced and copies made available for the use of departments, offices and agencies of the City.

(Amended effective May 20, 1957, July 8, 1968 and December 31, 1975)

From the effective date of the budget, the several amounts stated therein as proposed expenditures shall be and become appropriated to the several departments, offices and agencies for the respective objects and purposes therein named. All appropriations shall lapse at the end of the fiscal year to the extent that they shall not have been expended or lawfully encumbered. However, approved appropriations for Capital Improvement Projects shall not lapse at the end of the fiscal year unless the Capital Improvement Project has been completed and closed out or the City Council takes affirmative action to modify the budget appropriation for the Capital Improvement Project.

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 four 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.

(Amended effective November 28, 2007)

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.

If the City Council fails to fix the rate and levy taxes on or before August 31st, in any year, the rate for the next preceding fiscal year shall thereupon be automatically adopted and a tax at such rate shall be deemed to have been levied on all taxable property in the City for the current fiscal year.

Exclusive of special levies permitted by this Charter, the City Council shall not levy a property tax in excess of one dollar on each one hundred dollars of the assessed value of taxable property in the City for municipal purposes, unless authorized by the affirmative votes of two-thirds 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.

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

(a) A tax sufficient to meet all liabilities of the City for principal and interest of all bonds or judgments due and unpaid or to become due during the ensuing fiscal year; and

(b) A tax sufficient to meet all obligations of the City to the State Employees' Retirement System, if any, due and unpaid or to become due during the ensuing fiscal year.

The bonded indebtedness of the City may not in the aggregate exceed the sum of fifteen percent of the total assessed valuation of 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 municipally owned utilities, for which purposes a further indebtedness may be incurred by the issuance of bonds, subject only to the provisions of the State Constitution and of this Charter.

Every project involving an expenditure of more than an amount to be determined from time to time by ordinance of the City Council, for the construction or improvement (excluding maintenance and repair) of public buildings, works, streets, drains, sewers, utilities, parks and playgrounds, shall be let to the lowest responsive and responsible bidder after notice of publication in the official newspaper by one or more insertions, the first of which shall be at least ten days before the time for opening bids.

The City Council may reject any and all bids presented and may readvertise in its discretion.

The City Council, without advertising for bids, or after rejecting bids, or if no bids are received, may declare and determine that, in its opinion, the work in question may be performed better or more economically by the City with its own employees, and after adoption of a resolution to this effect by at least four affirmative votes it may proceed to have said 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 City Council to be of urgent necessity for the preservation of life, health or property, shall be authorized by motion passed by at least four affirmative votes and containing a declaration of the facts constituting such urgency.

No advertising for bids or awarding of a contract based thereon shall be required when the improvement or work is to be furnished or performed by a public utility subject to the jurisdiction of the California Public Utilities Commission.

(Amended effective July 8, 1968, December 23, 1982 and November 28, 2007)

The City Council may provide for revolving petty cash funds, to be paid to the City Manager or to the heads of offices, departments, or agencies for use in payment in cash of expenditures provided for in the budget that cannot conveniently be paid otherwise.

Except as otherwise required by the provisions of State law applicable to chartered cities, claims and demands against the City shall be presented and audited as prescribed by ordinance.

(Amended effective July 8, 1968)

Warrants on the City Treasury which are not paid for lack of funds shall be registered. All registered warrants shall be paid in the order of their registration when funds therefor are available and shall bear interest from the date of registration at such rate as shall be fixed by the City Council by resolution.

No suit shall be brought for money or damages against the City, or any board, commission or officer thereof, on any cause of action for which this Charter or the General Law requires a claim to be presented, until a claim or demand for the same has been presented as provided in any ordinance adopted under Section 1314, and such claim and demand has been rejected in whole or in part. If rejected in part, suit may be brought to recover the whole. Failure to complete action approving or rejecting any claim or demand within the time established by ordinance or the General Law shall be deemed a rejection thereof.

(Amended effective May 20, 1957, July 8, 1968 and December 23, 1982)

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

At the beginning of each fiscal year, the City Council shall contract with a Certified Public Accountant who, at least quarterly, shall examine the books, records, inventories and reports of all officers and employees who receive, handle or disburse public funds and of such other officers, employees, departments or agencies as the City Council may direct. At the end of the fiscal year, a final audit and report shall be submitted by such accountant to the City Council, one copy thereof to be distributed to each member, one to the City Manager, the designated representative of the 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.

(Amended effective July 8, 1968 and December 21, 1976)

The City Council shall have power to issue revenue bonds for the purposes and by the procedures now or hereafter authorized by the general laws of the State of California, including the issuance of refunding revenue bonds. Such bonds may be issued in negotiable or non-negotiable form, and be made payable or collectible within or without the State of California.

Neither such revenue bonds, nor the interest accruing thereon, shall be, or evidence, indebtedness of the City. Such bonds, and the interest accruing thereon, shall be a charge upon, and payable solely from, the revenues derived from the operation of such works, facilities or property, and shall not be a charge, lien, encumbrance, legal or equitable, upon, nor shall any recourse on account thereof be had against, any other property of the City or upon or against any other income, receipts, revenues or funds of the City, and neither the credit nor the taxing power of the City shall be deemed to be pledged to, or charged with, such payment, nor shall the holder of any such bond have any right to compel the exercise of any taxing power of the City.