ORD 334 ORDINANCE NO. 334
AN ORDINANCE OF THE CITY OF RANCHO PALOS VERDES AMENDING
CHAPTER 3.32 (BUDGET ADMINISTRATION) OF THE CITY OF RANCHO PALOS
VERDES MUNICIPAL CODE
THE CITY COUNCIL OF THE CITY OF RANCHO PALOS VERDES DOES ORDAIN AS
FOLLOWS:
Section 1: Chapter 3.32 of Title 3 of the Rancho Palos Verdes Municipal
Code
is hereby amended to read:
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 Adjustments 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. 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. "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;
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. "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);
E. "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);
F. "Object accounts" means expenditure classifications according to the types of
items purchased or services obtained (e.g., operating supplies, professional/technical
services).
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;
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;
ORDINANCE NO. 334
PAGE 2
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 Section
3.32.070 subsection C below).
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. The city council shall hold a public hearing on the
budget at any time prior to the adoption of 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 1st, 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.
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 two copies shall
be available for public inspection in the offices of the city clerk, and to the extent possible,
additional copies shall be provided to public libraries within the city.
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.
Section 2,: The rights given by any approval granted under the terms of Chapter 3.32
of the Rancho Palos Verdes Municipal Code prior to the effective date of this
Ordinance shall not be affected by the amendments to Chapter 3.32 by this ordinance
ORDINANCE NO. 334
PAGE 3
and shall continue in effect until they are modified, revoked, expire or any otherwise
terminated according to the terms of the approval or the terms of Chapter 3.32 as they
existed on the day before the effective date of this ordinance.
Section 3,: The City Clerk shall certify to the adoption of this ordinance and shall
cause the same to be published in the manner prescribed by law.
PASSED, APPROVED AND ADOPTED this 7th day of April, 1998.
MAYOR
ATTEST:
CI ' CL RIB
S 'ATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS
CITY OF RANCHO PALOS VERDES )
I, JO PURCELL, City Clerk of the City of Rancho Palos Verdes, do hereby certify that the
whole number of the members of the City Council at said City is five; that the
foregoing Ordinance No. 334, passed first reading on March 17, 1998, was duly and
regularly adopted by the City Council of said City at a regular meeting thereof held on April
7, 1998, and that the same was passed and adopted by the following roll call vote:
AYES: HOLLINGSWORTH, BYRD, LYON, AND McTAGGART
NOES: NONE
ABSTAIN: NONE
ABSENT: MAYOR FERRARO
41. 1 2
CITY , EER
N:/B U DGET/WP60/040798BD.OR D
ORDINANCE NO. 334
PAGE 4
ORD. NO. 334
1111;-41!!!!!
RANCHO PALOS VERDES
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS AFFIDAVIT OF POSTING
CITY OF RANCHO PALOS VERDES )
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 4/9/98 , she caused to be
posted the following document entitled :
AMENDING CHAPTER 3. 32 (BUDGET ADMINISTRATION) OF THE CITY OF RANCHO
PALOS VERDES MUNICIPAL CODE.
a copy of which is attached hereto, in the following
locations:
City Hall Los Angeles County Fire Station
30940 Hawthorne Blvd. Miraleste Station
Rancho Palos Verdes 4000 Miraleste Plaza
Rancho Palos Verdes
U. S. Post Office
28649 S. Western Ave. Ladera Linda Community Center
Rancho Palos Verdes . 32201 Forrestal Drive
Rancho Palos Verdes
Hesse Park
29301 Hawthorne Blvd. Rancho Palos Verdes Park
Rancho Palos Verdes 30359 Hawthorne Blvd . ,
Rancho Palos Verdes
I certify under penalty of perjury that the foregoing is a
true and correct affidavit of posting .
•
1
CITY CLERK
30940 HAWTHORNE BOULEVARD / RANCHO PALOS VERDES, CA 90274.5391 / (213) 377.0360