CP058 (Budget Amendments)CITY OF JANESVILLE Policy No. 58
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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