Chapter 4. Finance and Personnel
Sec. 4-02. Budget.
(1) Generally. The budget of the city shall be determined in accordance with § 65.90 Wis. Stats.
(2) Changes in budget. The amount of tax to be levied or certified, the amounts of the various appropriations and the purposes for such appropriations stated in the budget, after any alterations therein made pursuant to the hearing required by § 65.90Wis. Stats., shall not be changed unless authorized by a vote of the council required by § 65.90(5) Wis. Stats., and the city clerk shall publish a notice of such change within ten days in the official newspaper.
(3) Budget resolutions. No account established by the council in an annual budget of the city, adopted after public hearing thereon as provided by law, shall be overdrawn, changed, or transferred to or from, unless authorized by a budget resolution duly adopted by the council. Such resolution shall be presented by the committee on finance, budget and personnel, upon recommendation of the department concerned, and shall clearly show the change proposed to be made, in substantially the following form:
BUDGET RESOLUTION NO. 20 (year)
A resolution changing the 20 (applicable year) budget of the City of Marshfield, Wisconsin.
BE IT RESOLVED by the Council of the City of Marshfield as follows:
1. That the sum of $ is hereby transferred from the account to the account.
2. That upon the adoption of this resolution by a 2/3 vote of the entire membership of the Council, and within 10 days thereafter, the City Clerk shall publish notice of this change in the official newspaper.
ADOPTED ______________________________________________________ _____________ Mayor
APPROVED _____________________________________________________ Attest: _____________
Such budget resolutions shall be consecutively numbered for the year concerned and, when adopted, shall be filed by the clerk with the budget for the year concerned. All budget resolutions must be adopted by the council in the same fiscal years that they pertain to.
(4) Preparation. All departments and officers of the city for which a budget is to be established shall prepare and present their requests for funds to the finance director not later than September 1 of each year. The finance director shall summarize these requests for the city administrator's review. The city administrator shall prepare the budget for the year, and the same to the council as soon as possible thereafter for its consideration.
(5) City funds to be spent in accordance with appropriations. No money shall be drawn from the city treasury, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the appropriations authorized in the adopted annual budget to or when changed as authorized by subsection (2) of this section. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation; but appropriations may be made by the council, to be paid out of the income of the current year, in furtherance of improvement or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made has been accomplished or abandoned, subject to policies and procedures established by the city.
(Code 1982, § 3.03)
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