HomeMy WebLinkAbout3964 ORDINANCE ~
AN ORDINANCE setting forth legislative and Administra-~-~'~
t±ve controls on the annual budget of the C±ty of
Bremerton.
WHEREAS, the adopted budget is a contract between the City
Council and its administrative officers, and,
WHEREAS, the adopted budget, as a contract, outlines the policy of
the City Council, and,
WHEREAS, the adopted budget also establishes an annual financial
plan, the administration of which requires reasonable flexibility and
periodic adjustment, and,
WHEREAS, the laws of the State of Washington allow for administra-
tive flexibility in the expenditure of appropriations budgeted by the City
Council, and,
WHEREAS, the laws of the State of Washington empower the City
Council to place controls upon the administrative expenditure of budgeted
monies; now, therefore,
THE CITY COUNCIL of the City of Bremerton does ordain:
SECTION 1: BUDGET STRUCTURE - The adopted annual budget of the City
of Bremerton shall consist of various Funds and distinct Budget Units within
those Funds. A "Budget Unit" consists of an element of the budget that is
expressed by a separate 3-digit fund identifier followed by a 2-digit depart-
mental/activity identifier (i.e., 001-10 is the Budget Unit for City Council).
Each Budget Unit may contain up to three (3) distinct Category Groups,
which shall be classified as Personnel (1XXX and 2XXX accounts), Supplies
and Services (3XXX and 4XXX accounts), and Capital Expenditures (6XXX
accounts).
SECTION 2: GENERAL BUDGET POLICY - Except as specifically author-
ized in subsequent sections of this Ordinance, no administrator or legisla-
tor shall expend or authorize expenditure of budgeted monies in a fashion
that would cause or result in the overexpenditure of any budget Category
group. Further, no administrator shall employ or authorize the employment
of a person into a permanent position not specifically authorized
in the adopted budget.
SECTION 3: EXCEPTIONS TO GENERAL BUDGET POLICY (MAYOR) - As the
City of Bremerton's Chief Administrative officer, the Mayor needs certain
exception authority to administer the adopted budget. Therefore, the Mayor
is empowered to authorize the transfer and expenditure of budgeted appro-
priations (subsequent to review and recommendation of appropriate adminis-
trative staff) between Category Groups within Budget Units. Such transfer
and expenditure authorizations shall be accomplished in a manner which
provides for audit review. Individual authorizations may not exceed $5,000
or ten (10) percent of the Category Group from which funds are transferred,
whichever amount is less. The Mayor may authorize reappropriation of sur-
plus funds budgeted for capital expenditures, provided that such authoriza-
tion does not result in the deletion of approved capital outlay projects or
items. The Mayor shall not authorize any transfer which adds a capital
outlay project or item to the adopted budget unless such addition has the
prior approval of the City Council Fiscal and Budget Committee. Further,
the Mayor is empowered to authorize recruitment for and filling of a perma-
nent position at a level lower than approved in the adopted budget.
SECTION 4: EXCEPTIONS TO THE GENERAL BUDGET POLICY (CITY COUNCIL
FISCAL AND BUDGET COMMITTEE) - As the City Council's fiscal policy arm,
the City Council Fiscal/Budget Committee needs certain exception authority
to provide optimum flexibility in the administration of the adopted budget.
Therefore, the City Council Fiscal and Budget Committee is empowered to
authorize the addition or deletion of capital outlay projects and items,
provided that individual deletions or additions do not exceed a cost of
$2,000. Further, the Committee is empowered to authorize the transfer and
expenditure of appropirations between Category Groups to accomplish capital
outlay additions and/or to reappropriate surplus funds generated by capital
outlay deletions. Such transfer and expenditure authorizations shall be
accomplished in a manner which provides for audit review. In exercising
its exception authority, the Committee shall not deviate from the policy
outlined in the adopted budget, nor shall it authorize any budget adjustment
that exceeds the total Budget Unit appropriation. The Provisions of this
Section are intended to provide the City Council Fiscal and Budget Committee
with specific authority to act on behalf of the City Council and are not
to be interpreted as a requirement to make such authorizations. Denials of
requests for authorizations allowed in this section may be appealed to the
City Council. Ail adjustments related to capital expenditures additions
and deletions shall be reported to the Council by the Council Fiscal and
Budget Committee.
SECTION 5: RETENTION OF ULTIMATE BUDGET AUTHORITY BY THE CITY
COUNCIL - Except as specifically provided in this Ordinance, all adjustments
to the adopted budget shall be authorized only by the City Council and any
administrative action that increases the appropirations and/or expendable
revenues of the adopted budget or any designated Fund or Budget Unit is
strictly prohibited. Further, no adjustments to the adopted budget shall
be considered by the City Council without prior review and recommendation or
comment by the Mayor.
SECTION 6: ORDINANCE IMPLEMENTATION - Policies and procedures to
insure the implementation and maintenance of the policies set forth in this
Ordinance shall be prepared by the Director of Administrative Services and
provided to the administrators responsible for each Budget Unit.
APPROVED by the City Council on the first reading this
day of ~NX~ , 1985.
PASSED by the City Council of the City of Bremerton, Washington,
signed by the Mayor and attested by the City Clerk in authentication of
such passage this ~ day of ~N~+~ , 1985.
MOR~I~ DAWKINS, Mayor
City of Bremerton
ATTEST:
KATHLEEN L. MCCLUSKEY, City ~lerk
Director of Administrative Services