Tracy Municipal Code Art. 3 Budget Control

No expenditures of City funds shall be made or authorized in excess of the available unencumbered appropriations therefor. Nothing in this chapter shall prevent the making of contracts providing for the payment of funds at a time beyond the fiscal year in which such contracts are made, provided the nature of such transactions reasonably requires the making of such contracts.

(Prior code § 2-3.301)

The adopted budget shall be detailed to administrative control accounts. Such detailing shall be consistent with the format of the adopted budget and be based upon the supporting detail underlying the proposed budget submitted to the Council and as modified by any Council action.

(Prior code § 2-3.302)

(a) All revenues and receipts from assessments; from special services or benefit charges; from special taxes or assessments imposed upon special taxing areas for special or particular services, purposes or benefits; from funds held by the City as trustee or agent; or from bond proceeds, shall be paid into and appropriated from special funds created therefor. All other revenues and receipts of the City from taxes, grants, State revenues and other receipts shall be paid into and appropriated from the general fund which shall be the primary fund for the financing of current expenses for the conduct of City business.

(b) No general fund revenues or receipts shall be dedicated to, expended for, or used to supplement appropriations from the special funds except as a loan to such special fund as authorized by the City Council.

(c) Upon request of the City Manager, the City Council may, by the Annual Budget and Appropriation Resolution, or by other legislative act, provide for the establishment of working capital or revolving funds for the financing of internal services common to the agencies of the City.

(d) Notwithstanding other provisions of this section, the City Council may establish a reserve fund for permanent public improvements, into which there may be paid by the annual budget and appropriation resolution cash surpluses not otherwise appropriated or toward the financing of which taxes or other sources of revenue may be dedicated.

(Prior code § 2-3.303)

(a) Transfers of appropriations between expenditure accounts in the operating budget within the same agency and within the same fund may be authorized by the City Manager.

(b) Transfers between agencies of the City government and within the same fund of the operating budget may be made by resolution of the City Council upon request of the City Manager.

(c) Inter-project transfers of appropriations between capital projects in the capital budget may be authorized by resolution of the City Council upon request of the City Manager.

(d) Nothing contained herein shall be construed to prevent the City Council, upon request of the City Manager, from adopting a resolution for interfund cash borrowings to meet temporary cash requirements or to prevent reimbursements among funds for goods supplied or services rendered.

(Prior code § 2-3.304)

During any fiscal year, the City Council, by the affirmative vote of a majority of the Council, upon the recommendation of the City Manager, may by resolution make additional or supplementary appropriations from unexpended and unencumbered funds set aside for contingencies in the City budget, from revenues received from anticipated sources, but in excess of budget estimates therefor, or from revenues received from sources not anticipated in the budget.

(Prior code § 2-3.305)

Revenues from grant allocations which were unanticipated in any current fiscal year may be appropriated by resolution by the City Council upon request of the City Manager. The appropriation shall be made to the proper grant account established for the revenues and any surplus grant funds remaining at the end of the fiscal year shall be carried over to the following fiscal year without the necessity of further action by the City Council.

(Prior code § 2-3.306)

(a) Unless otherwise provided by law, all expended and unencumbered appropriations in the operating budget remaining at the end of the fiscal year shall lapse and revert into the appropriate fund balance.

(b) No appropriation for a capital project in the capital budget shall lapse until the purpose for which the appropriation was made shall have been accomplished or abandoned; provided that any capital project shall stand abandoned if five (5) fiscal years elapse without any expenditure from or encumbrance of the appropriation made therefor.

(c) The balances remaining to the credit of the completed or abandoned capital projects shall be available for appropriation in subsequent capital budgets to the extent permitted by State law.

(Prior code § 2-3.307)

(a) Any unexpended but encumbered appropriations for specific orders or contracts outstanding at the end of the fiscal year shall be carried over into the new fiscal year.

(b) Any expended appropriations for uncompleted active projects in the capital budget at the end of the fiscal year shall be carried over into the new fiscal year.

(c) When carried over and rebudgeted in the new fiscal year, these appropriations shall be offset against the appropriate fund balance and/or revenue source.

(d) These carryovers may be made without further Council actions, since prior authorization has been given for these appropriations.

(Prior code § 2-3.308)