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A. The annual budget will be compiled by the financial director based on detailed department estimates for approval by the council on or before May 30 of each year.

B. The combined budget will include detailed budgets for the following funds:

1. General fund;

2. Special revenue funds;

3. Special assessment funds;

4. Enterprise funds;

5. Debt service funds.

C. The council will adopt the annual budget before the thirtieth of June of each year.

D. Budget preparation shall begin at the department level requiring each department head to submit, before the thirtieth of April each year, a preliminary budget for the department to the financial director.

E. Capital projects in progress projected for the next five years should be detailed with descriptions, estimated costs, and available revenue sources. A separate section of the annual budget document should be labeled “Capital Projects.”

F. The annual budget will have a cover document recapping all funds, revenues and expenditures and presented as the annual city appropriation ordinance for approval by the council. (Prior code § 6.04.020)