eLaws | eCases | Florida State | Florida Administrative Code | Florida Courts | Counties & Cities of Florida | Code of Federal Regulations | United States Code |
 Delray Beach
 Code of Ordinances
 DELRAY BEACH CHARTER
 Article IV. ADMINISTRATIVE-EXECUTIVE

  § 4.05. BUDGET PROCEDURE.  

Latest version.

  • (A)

    Fiscal Year. The fiscal year of the City shall begin on the first day of October, and end on the thirtieth day of September of the following year. Such year shall constitute the budget year of the City government, and whenever the word year appears in this Charter it shall be construed as meaning the fiscal year of the City unless otherwise indicated.

    (B)

    Budget Submission. The City Manager shall submit his or her recommended budget for the ensuing fiscal year to the Commission on or before the first regular meeting in August. Complete copies of the proposed budget shall be on file and available to the public for inspection during office hours in the office of the City Clerk, commencing the following business day.

    (C)

    Budget Document Requirements. The budget document shall present a complete financial plan for the ensuing fiscal year. It shall include, at least, the following information:

    (1)

    Detailed estimates of all proposed expenditures for each department and office of the City, showing the expenditures for corresponding items for the last preceding and current fiscal years with reasons for increases and decreases recommended, as compared with appropriations for the current year;

    (2)

    Statements of the bonded and other indebtedness of the City, showing the debt reduction and interest requirements, the debt authorized and unissued, and the conditions of the sinking funds, if any;

    (3)

    Detailed estimates of all anticipated income of the City from sources other than taxes and borrowing, with a comparative statement of the amounts received by the City from each of the same or similar sources for the last preceding and current fiscal years;

    (4)

    A statement of the estimated balance or deficit, as the case may be, for the end of the current fiscal year;

    (5)

    An estimate of the amount of money to be raised from current and delinquent taxes, and the amount to be raised from bond issues which, together with income from other sources, will be necessary to meet the proposed expenditures;

    (6)

    Such other supporting schedules as the Commission may deem necessary.

    (D)

    Public Hearing. A public hearing on the budget shall be held in accordance with State Law. A condensed copy of the proposed budget shall be available to the public prior to the public hearing.

    (E)

    Budget Adoption/Appropriations. At the second regular Commission meeting in the month of September of each year, the Commission shall, by resolution, adopt the budget for the next fiscal year, and shall, in such resolution, make an appropriation for the money needed for municipal purposes during the ensuing fiscal year of the City. The resolution shall also provide for a levy of the amount necessary to be raised by taxes upon real and personal property for municipal purposes, which levy shall not, for the general operating expenses of the City, in any event exceed the millage limitation as provided by State law on the assessed valuation of all real and personal property subject to taxation in the City. Should the Commission take no final action during said meeting, the budget as submitted, shall be deemed to have been finally adopted by the Commission.

    (F)

    Expenditures. No money shall be drawn from the treasury of the City, nor shall any obligation for the expenditure of money be incurred, except pursuant to the budget appropriations. The Commission may transfer any unencumbered appropriation balance, or any portion thereof, from one department, fund or agency to another. The balance in any appropriation which has not been encumbered at the end of the fiscal year shall revert to the General Fund and be reappropriated during the next fiscal year.

    (G)

    Financial Data. At the beginning of each quarterly period during the fiscal year, and more often if required by the Commission, the City Manager shall submit to the Commission data showing the relation between the estimated and actual income and expenses to date; and if it shall appear that the income is less than anticipated, the Commission shall reduce appropriations, except amounts required for debt and interest charges, to such a degree as may be necessary to keep expenditures within the income.

    (H)

    Deposits/Depositories. The Commission shall designate the depository or depositories for City funds, shall provide for the regular deposit of all City monies, and shall provide for the proper security of all City deposits.

    (I)

    Audit. An independent audit shall be made of all accounts of the City government at least annually, and more frequently if deemed necessary by the Commission. Such audit shall be made by certified public accountants experienced in municipal accounting, and who shall have no personal interest, direct or indirect, in the fiscal affairs of the City government or of any of its officers. The condensed audit shall be available to the public within thirty (30) days after receipt of the same. An annual report of the City business shall be made available to the public by the City Manager in such form as will disclose pertinent facts concerning the activities and finances of the City government.

(Ord. No. 62-01, passed 1/8/02, Adopted at Referendum 3/12/02; Ord. No. 35-12, § 5, passed 10/16/12, Adopted at Referendum 3/12/13)