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interested citizens a reasonable opportunity to be heard. The council may revise <br /> the proposed budget but no amendment to the budget shall increase the authorized <br /> expenditures to an amount greater than the estimated income. The council shall <br /> adopt the budget by a resolution that shall set forth the total for each budgeted <br /> fund and each department with such segregation as to objects and purposes of ex- <br /> penditures as the council deems necessary for purposes of budget control. The <br /> council shall also adopt a resolution levying the amount of taxes provided in the <br /> budget, and the clerk-administrator shall certify the tax resolution to the county <br /> auditor in accordance with state law. Adoption of the budget resolution shall <br /> constitute appropriations at the beginning of the fiscal year of the sums fixed <br /> in the resolution of the several purposes named. <br /> Subd. 2. At least two weeks before the budget is adopted for the ensuing fiscal <br /> year, a summary shall be given in the city newsletter, in draft form, of the budget. <br /> Such summary shall be set forth in language designed to be readily understood by <br /> the layperson, and shall provide appropriate supporting information as to the <br /> necessity for any increase in the budget over the total for the current fiscal year, <br /> but failure to provide the specified summary will not invalidate the budget. <br /> Sec. 7.07. Enforcement of the Budget. The city council shall enforce strictly <br /> the provisions of the budget. It shall not authorize any payment or the incurring <br /> of any obligation by the city unless an appropriation has been made in the budget <br /> resolution, and there is a sufficient unexpended balance after deducting the total <br /> past expenditures and encumbrances against the appropriation. No officer or employee <br /> of the city shall place any order or make any purchase except for a purpose and to <br /> the amount authorized in the budget resolution. Any obligation incurred by any <br /> —21— <br />