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CP058 (Budget Amendments)CITY OF JANESVILLE Policy No. 58 Page 1 of 2 CITY COUNCIL POLICY STATEMENT Date Issued: 9/21/87 Revised: 8/22/94 3/27/00 3/9/20 General Subject: General City Budget Effective Date: 3/28/00 3/9/20 Specific Subject: Budget Amendments Responsible Dept./Div.: City Manager’s Office / Finance Office Cancellation Date Supersedes No. PURPOSE To clarify the City Council policy relative to the adoption and subsequent revision of the General Fund budget as defined in Chapter 65 of State Statutes. STATEMENT OF POLICY 1. The Annual Appropriation Resolution adopted by the City Council is intended to appropriate, on a program basis (see Appendix I), annual expenditures as identified within the resolution adopting the General Fund budget. 2. The City Manager may allocate the economic adjustment item between the various program budgets. 3. In order to meet a program’s objectives, as stated in the adopted General Fund budget document, the City Manager may allow the expenditure level for a program element to exceed the budget amount provided the program appropriation is not exceeded. The City Manager shall not use this authority to reestablish any position, program, or capital item that was specifically deleted from the program appropriation by City Council motion. 4. In order to provide funding for amendments to the adopted budget or for financial emergencies, the Administration may establish a contingency account. Such account must be established by a supplemental appropriation provided by adoption of a resolution by a two-thirds vote of the entire membership of the City Council. Transfers from the contingency account may only fund supplemental appropriations provided by the adoption of a resolution by a two-thirds vote of the entire membership of the City Council. Any balance in the contingency account at the end of the fiscal year will be transferred to the General Fund’s unassigned fund balance. 5. Amendments to the adopted budget to provide for a new or significantly-expanded program activity or a new capital item (greater than $5,000) for which funding will not exceed the original program appropriation will be considered allocations within the original program appropriation and will require a majority vote of the entire membership of the City Council. Replacement of existing equipment due to failure shall not be considered an amendment to the budget. 6. Amendments to the adopted budget to provide for a new or significantly-expanded program activity or a new capital item (greater than $5,000) for which funding is expected to exceed the original program appropriation included in the program appropriation will require the adoption of a resolution by a two-thirds vote of the entire membership of the City Council. Replacement of existing equipment due to failure shall not be considered an amendment to CITY OF JANESVILLE Policy No. 58 Page 2 of 2 CITY COUNCIL POLICY STATEMENT Date Issued: 9/21/87 Revised: 8/22/94 3/27/00 3/9/20 General Subject: General City Budget Effective Date: 3/28/00 3/9/20 Specific Subject: Budget Amendments Responsible Dept./Div.: City Manager’s Office / Finance Office Cancellation Date Supersedes No. the budget. Such supplemental appropriations may be funded by transfer from other program appropriations, a transfer from the contingency account, or by appropriations from the General Fund’s unassigned fund balance. 7. In order to provide funding for financial emergencies (such as damage caused by storms, excessive snow removal, settlements of lawsuits, or when due to unforeseen circumstance such as equipment failure), when the adopted program appropriation does not contain sufficient funds that could be reallocated to meet these needs, said funding may be provided by the adoption of a resolution by a two-thirds vote of the entire membership of the City Council. Such supplemental appropriations may be funded by transfer from other program appropriations, a transfer from the contingency account, or by appropriations from the General Fund’s unassigned fund balance. 8. The Administration shall implement the programs contained in the adopted General Fund budget document. If for unforeseen reasons a program can not be implemented, the Administration shall inform the City Council. Appendix I Programs to be Included in the Annual Appropriation Resolution General Government Public Safety (including Police and Fire) Public Works (including Public Works Administration, Engineering, Snow Removal, Street Maintenance and Repairs, Public Buildings, Parking Facilities, Traffic Management, Weed Control, and Transit Operating Subsidy) Parks and Recreation (including Parks, Recreation, Senior Center, Aquatics and Ice Arena) Community Development (including Planning, Building, Economic Development, and Property Maintenance) Other (including Economic Adjustments, Employee Fringe Benefits and Insurance, Special Assessments Subsidy, and Other) General City Debt Service