ORD 545ORDINANCE NO. 545
AN ORDINANCE OF THE CITY OF RANCHO PALOS VERDES
AMENDING CHAPTER 3.32 (BUDGET ADMINISTRATION) OF
THE RANCHO PALOS VERDES MUNICIPAL CODE TO
RESCIND THE PROVISIONS REGARDING THE TWO -YEAR
BUDGET CYCLE.
THE CITY COUNCIL OF THE CITY OF RANCHO PALOS VERDES HEREBY
ORDAINS AS FOLLOWS:
Section 1: Chapter 3.32 of Title 3 of the Rancho Palos Verdes Municipal Code is
hereby amended to read as follows:
Chapter 3.32
BUDGET ADMINISTRATION
Sections:
3.32.010 Purpose.
3.32.020 Fiscal year established.
3.32.030 Submission date and content.
3.32.040 Budgetary definitions.
3.32.050 Funds established.
3.32.060 Form of presentation.
3.32.070 Transfers between accounts and supplemental appropriations to originally
adopted budget.
3.32.080 Public hearings.
3.32.090 Date of adoption.
3.32.100 Filing of budget.
3.32.110 Duplication.
3.32.120 Midyear budget review.
3.32.010 Purpose.
This chapter is established for the purpose of standardizing the city's procedure for the
administration of a budget system. Its provisions are intended to control the execution of
municipal activity in accordance with a predetermined financial plan.
3.32.020 Fiscal year established.
Each fiscal year shall begin on the first day of July and shall end on the thirtieth day of
June.
3.32.030 Submission date and content.
On or before June 5th of each year, the city manager shall submit a budget for the
coming fiscal year to the city council. At a minimum, the budget shall contain the following:
A. A budget message;
B. All anticipated revenues;
C. All expenditures schedules for all funds, functions and programs of the city
(except trust and similar -type funds);
D. A schedule showing the comparison of all revenues and expenditures and the
status of all surplus or reserve accounts;
E. Expenditures and revenues for any city -wide special assessment activity;
F. The number of authorized full -time equivalent positions for each function.
3.32.040 Budgetary definitions.
The following terms shall be defined for the purposes of this chapter as follows:
A. "Activity" means a specific and distinguishable service within a budgetary
program which is performed to fulfill a community need or to accomplish a matter for which the
government is responsible (e.g., the annual Fourth of July celebration is an activity within the
special events program).
B. "Department" means a designated organizational unit of the city government
(e.g., finance).
C. "Function" means a combination of programs and activities which are authorized
by budget appropriations and are designed to achieve a major purpose of the city (e.g.,
recreation and parks).
D. "Fund" means a separate fiscal and accounting structure which segregates
accounting records for the various budgetary functions and is established according to Section
3.32.050.
E. "Object accounts" means expenditure classifications according to the types of
items purchased or services obtained (e.g., operating supplies, professional /technical services).
F. "Program" means an activity or a group of activities designed to achieve a
specific goal or objective associated with a budgetary function of the city (e.g., special events is
a program within the recreation and parks function).
3.32.050 Funds established.
A general fund shall be established for the accounting of all of the city's financial
resources not controlled by other funds established in accordance with this chapter.
A. The director of finance, with the approval of the city manager, shall establish a
separate fund whenever any of the following exists:
1. When required ,-as a condition of the granting of funds by another agency;
2. When an isolated or independent audit trail is required by statute;
Ordinance No. 545
Page 2 of 4
3. Where accounting practices within the general fund cannot adequately
distinguish the activities of the city that must be integrated with respect to program activity or the
sources of revenues and expenditures.
3.32.060 Form of presentation.
The budgets for each fund, function and program of the city shall be arranged in such a
manner as to clearly show:
A. The anticipated expenditures for the fiscal period closing;
B. The actual expenditures for the prior fiscal year;
C. The most appropriate categorization by budgetary function.
3.32.070 Transfers between accounts and supplemental appropriations to originally
adopted budget.
Transfers between object accounts and expenditures in excess of budgeted allocations
may be effected only as provided in this section:
A. The city manager may approve transfers to adjust for operation, maintenance
and personnel expenditures between any program's object accounts as long as ,the transfers
are within the same budgetary function and the same fund (subject to subsectior C of this
section).
B. All other transfers must be approved by action of the city council.
C. No full -time equivalent positions may be added to those specifically approved in
the budget document without the authorization and supplemental appropriation of the city
council.
D. All expenditures that are in excess of a fund's and /or function's budgeted
allocations must be approved by supplemental appropriation by the city council.
3.32.080 Public hearings.
Prior to the commencement of any fiscal year the budget is in effect, the city council
shall hold a public hearing on the budget.
3.32.090 Date of adoption.
The budget shall be adopted by the majority vote of the city council. If adopted
subsequent to July Ist, it shall take effect immediately upon adoption. During any period in
which a new budget has not been adopted, the prior year's budget shall be in force and effect
but shall be replaced retroactively by the new budget; provided, however, expenditures shall not
exceed the amounts approved in the new budget.
3.32.100 Filing of budget.
A copy of the budget shall be certified by the city clerk as adopted by the city council and
filed as a public record in the office of the city clerk.
Ordinance No. 545
Page 3of4
3.32.110 Duplication.
Sufficient copies of the adopted budget shall be prepared each year to supply all council
members and department heads. At least one copy shall be available for public inspection in the
offices of the city clerk, and the budget shall be posted on the City's website.
3.32.120 Midyear budget review.
The city manager shall provide the city council with a midyear status report on the
budget, as it compares to the adopted budget, including any recommendations the city manager
believes are appropriate.
PASSED, APPROVED and ADOPTED this 7t" day of May 2013.
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May
ATTEST:
City Clerk
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES
CITY OF RANCHO PALOS VERDES
I, Carla Morreale, City Clerk of the City of Rancho Palos Verdes, do hereby certify that the
whole number of members of the City Council of said City is five; that the foregoing Ordinance
No. 545 passed first reading on April 30, 2013, was duly and regularly adopted by the City
Council of said City at a regular meeting thereof held on May 7, 2013, and that the same was
passed and adopted by the following roll call vote:
AYES:
Campbell, Duhovic, Knight, Misetich and Mayor Brooks
NOES:
None
ABSENT:
None
ABSTAIN:
None
C
City Clerk
Ordinance No. 545
Page 4 of 4
A
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES )SS
CITY OF RANCHO PALOS VERDES)
RANCHO PALOS VERDES
AFFIDAVIT OF POSTING
The undersigned, being first duly sworn, deposes and says:
That at all times herein mentioned, she was and now is the appointed City Clerk
of the City of Rancho Palos Verdes;
That on May 9, 2013, she caused to be posted the following document
entitled: ORDINANCE NO. 545, AN ORDINANCE OF THE CITY OF
RANCHO PALOS VERDES AMENDING CHAPTER 3.32 (BUDGET
ADMINISTRATION) OF THE RANCHO PALOS VERDES MUNICIPAL
CODE TO RESCIND THE PROVISIONS REGARDING THE TWO -
YEAR BUDGET CYCLE , a copy of which is attached hereto, in the
following locations:
City Hall
30940 Hawthorne Blvd.
Rancho Palos Verdes
Hesse Park
29301 Hawthorne Blvd.
Rancho Palos Verdes
Ladera Linda Community Center
32201 Forrestal Drive
Rancho Palos Verdes
I certify under penalty of perjury that the foregoing is a true and_ correct affidavit of
posting.
City Clerk
MFORMS \Form 150 Archived Affidavits (old�Form 150 - Affidavit of Posting Ordinance No. 545.doc