HomeMy WebLinkAboutORDINANCE 0222-1973
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CITY OF KENAI -Ordinance No. 222-73
ADOt'TING PROCEDURE5 FOR BUDGET, FISCAL AND APPROPRATION CONTROLS BY
ADDING SECTIONS TO THE CODE OF THE CITY OF KENAI 1963 AND DECLARING AN
EMERGENCY.
WHEREAS, questions have been raised regarding the procedures followed
by the City for budget, fi=cal and appropriation controls and such questions can apparently
best be answered by provisions in Kenai Code outline controls for such fiscal matters;
WHEREAS, the adoption of such restrictions and controls as soon as
possible appear to be in the public interest;
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA:
Section 1 -Kenai Code, 1963, as amended, is hereby amended by adding the
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following provisions related to fiscal matters of the City of Kenai to read as follows:
C~ Budget Adoption Procedure
Section 7-45 (a) During or prior to the sixth week preceding the first day
of the fiscal year, the city administrator presents to the Council a budget proposal for the
next fiscal year. Such budget proposal shall set forth the city administrator's recommendations
for an analysis of the anticipated income and expenditures of the City during the next fiscal
year, together with comparative figures showing the estimated corresponding amounts for the
current year and comparisons with the previous year. The proposed expenditures set forth
in the budget proposal shall not exceed the expected revenues of the City. Unemcumbered
funds remaining at the end of the current fiscal year may be reallocated for purposes set
forth in the budget proposal.
(b) The budget proposal shalt be reviewed by the Council and be
available for public inspectior, at Borough headquarters.
(c) The Council sha~l set a date for a public hearing on the budget
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proposal. Notice of the hearing shall be published in a newspaper of general circulation
In the City not less than one week before the hearing.
(d) After the public hearing, and not less than 10 days prior to the end
of the fiscal year, the Council shall be ordinance adopt a hudget for the following fiscal
year and make an appropriation of the money needed therefor .
C~ Bud et Control
Section 7-46 (a) The Council shall, by resolution, make trans-
fers of enenbumered balances from one major classification of expenditures
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' (b) The Council may transfer the unencumbered balance of any one
line item within a majcr classification on or departments any other li;;c item within the
same major classification by resulutia~i.
(c) The city administrator is directed to charge all disbursements to
"cost centers" established by the budget. A "cost center" is defined as a provision for
expenditure specified by the budget of the City of Kenai for a department or activity
specifically so recognized.
Unbudgeted Appropriations
Section 7-47 -For any expenditures not provided an authorization in the
budget for the fiscal year, the Council shall authorize such expendttures by ordinance
making the required appropriation.
Interfund Borrowing or Transfers
Section 7-48 -Inter Fund transfers shall be administered as follows;
(a) Funds established by bond ordinances, or covenants in such ordinances,
shall control such funds in accordance with the mandate of the applicable ordinance.
(b) For short term borrowing between funds, also sometimes known as
Interfund transfers, the Council shall authorize s«ch borrowing by ordinance. Such
borrowing shall comply with the Charter of the City of Kenai, Section 6-2.
Review of Disbursement.
Section 7-49 -Ail disbursements by the City in excess of ')500.00, with
the exception of payroll checks shall be reviewed by the Council.
Section 2 - An emergency is hereby declared to exist and the rules
governing the introduction, reading, passage and approval of this ordinance are hereby
suspended anr± this ordinance shall be effective on the day of June 1973.
Emergency Declared _~ day of June 1973.
First Reading (~ day of June 1973.
Second Reading ~_ day of June i 973.
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)PJiX~(R~i~ Jt~li'.~
JAMES ii. I)OYI,f;, VICE MAYOR
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ATTEST:
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Sharon Sterling, City Cierk
Post~:d after First Readin5 ~ day of June, 1973.
Pasted after Second Reading , day of June 1973.