HomeMy WebLinkAboutAdministration Finance Taxes ,
REPORT
COMMITTEE: Administration, Taxation, and Finance
MEETINGS: City Hall 9:00 A.M. 3/31/79
6:00 P.M. 4/9/79
-01 The Council is the head of the administration. The Council shall
appoint a Clerk-Administrator to assist in the administration of
city affairs.
-02 Duties of the Clerk-Administrator
Subdivision 1 (As is)
Subdivision 2 (Submitted with copy of Minutes of 4/18/79)
-03 CITY TREASURER
The Council shall appoint a Treasurer. This office shall be separate
from that of the Clerk-Administrator.
-04 DEPARTMENT HEADS
The City Council shall appoint such other and further officers and
personnel as may be required to operate the city efficiently. The
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City Council shall determine the qualifications thereof and prescribe
the duties to be performed by each, except as otherwise prescribed in
this Charter.
Department Heads are directly responsible to the Council. While they
may make decisions of a daily routine nature in operation of their
departments, all questions of major policy must be referred to the
Council itself.
CONMI'TLEE: Administration, Taxation, and Finance Page (2)
-04 DEPARTMENT HEADS - (cont'd)
In fulfilling this supervisory function, administrative officials
should perform the following tasks: Long and short term department
planning, organization, direction and coordination of the work load,
reporting in person at frequent intervals to both the Council and
to the general public, and budgeting, both preparation and execution.
The Heads of Departments and other officers of the City shall attend
any meeting of the Council at which his presence is requested by the
Council. Department Heads will coordinate the activities of their
departments with the Clerk-Administrator.
-05 PURCHASES AND CONTRACTS
All City purchases and contracts may be made by the Clerk-Administrator
when the amount involved does not exceed $ . All other
purchases shall be made and all other contracts let by the Council.
Contracts shall be made in compliance with the Uniform Contracting Law.
Whenever competitive bids are required, the contract shall be let to the
lowest responsible bidder. All contracts, bonds and instruments of any kind
to which the City is a party, shall be signed by the Mayor and the Clerk-
Administrator on behalf of the City, and shall be executed in the name of
the City. The Council may by Ordinance adopt further regulations for the
making of bids and letting of contracts.
CHAPTER 7 (Rough Draft)
TAXATION AND FINANCES
Sec. 7.01. Council to control finances. The council shall have full
authority over the financial affairs of the city except as limited or
prohibited by the state constitution, state laws, or this charter. It
shall provide for the collection of all revenues and other assets, the
auditing and settlement of accounts, and the safexeeping and disbursement
of public moneys.
Sec. 7.02. Fiscal year. The fiscal year of the city shall be the calen-
dar year.
Sec. 7.03. System of taxation. Subject to the state constitution, and
except as forbidden by it or by state law, the council shall have full
power to provide by ordinance for a system of local taxation. This author-
ity includes the power by ordinance to assess, levy, and collect taxes
on all subjects or objects of taxation except as limited or prohibited by
the state constitution, by this charter or by laws imposing restrictions
upon the city irrespective of charter provisions.
Sec. 7.04, Submission of budget. Annually the city staff shall submit
to the council its recommended budget in accordance with a budget calen-
dar to be established by ordinance or, in the absence of ordinance, Sept-
ember 1.
The budget shall provide a complete financial plan for all city funds and
activities for the ensuing fiscal year and, . except as required by law
or charter, shall be in such form as the council may require. It. shall
include a summary and show in detail all estimated income and all proposed
expenditures, including debt service and comparative figures for the
current fiscal year, actual and estimated, and the preceding fiscal year.
In addition to showing proposed expenditures for current operations, it
shall show proposed capital expenditures to be made during the year and
the proposed method of financing each such capital expenditure. For each
utility operated by the city, the budget shall show anticipated net sur-
plus or deficit and the proposed method of its disposition; and subsidiary
budgets for each such utility giving income and expenditure information
shall be included or attached as appendices. The total proposed opera-
ting budget to be provided from the property tax shall not exceed the
Page 2.
amounts authorized by law and this charter. In addition to any other
limits, the total proposed operating budget to be provided from the prop-
erty tax shall not increase more than 6 per cent over the preceding year
without submission to the voters for approval. Consistent with these
provisions, the budget shall contain such information and be in the form
prescribed by ordinance and by law.
Sec. 7.05. Long-t'erm financial plan. Subdivision 1. The planning com-
mission, if such there be, shall prepare and submit to the council a rec-
ommended long-term financial plan no later than 6/1 of each year, com-
mencing with the calendar year 1980. The council shall hold a public
hearing on the long-term financial plan and adopt it with or without a-
mendment no later than 8/15. The financial plan shall consist of four
elements as specified in subdivisions 2-5.
Subd. 2. The public services program. The program shall be a five-year
plan for al:. public services, estimating future needs for recreation,
fire protection, police protection, and so on. It shall measure the
objectives and needs for each city department , the standard of services
desired, and the impact of each service on the annual operating budget .
Subd. 3. The capital improvement plan. This program shall consist of
projects and facilities that are or will be needed by the city in carry-
ing out the anticipated program of public services. It shall include a
list of all capital improvements proposed to be undertaxen during the next
five fiscal years, with appropiate supporting information as to the necess-
ity for such improvements ; cost estimates, method of financing and recom-
mended time schedule for each such improvement ; and the estimated annual
cost of operating and maintaining the f acilitye$ to be constructed or ac-
quired. This information shall be revised and extended each year for cap-
ital improvements still pending or in process.
Subd. 4. A Long- term ;revenue program. This program shall consist of a
tentative revenue policy which describes long-term plans for financing
public services and capital improvements.
Subd. 5. The capital budget . This program shall be a summary on the basis
of a five-or six-year period of the capital or money requirements for the
above described programs. It shall list a priority for each anticipated
investment in community facilities and balance this with a consideration
of the availability of necessary revenues.
Page 3.
Sec. 7.06. Council action on budget. The budget shall be considered at
the first regular monthly meeting of the council in September and at sub-
sequent meetings until a budget is adopted for the ensuing year. The
meetings shall be so conducted as to give interested citizens a reasonable
opportunity to be heard. The council may revise the proposed budget but
no amendment to the budget shall increase the authorized expenditures to
an amount greater than the estimated income. The council shall adopt the
budget not later than the first week of October by a resolution that shall
set forth the total for each budgeted fund and each department with such
segregation as to objects and purposes of expenditures as the council
deems necessary for purposes of budget control. The council shall also
adopt a resolution levying the amount of taxes provided in the budget and
the clerk shall certify the tax resolution to the county auditor in ac-
cordance with law not later than October 10. Adoption of the budget resol-
ution shall constitute appropiations at the beginning of the fiscal year
of the sums fixed in the resolution of the several purposes named.
Sec 7.07. Enforcement of the budget . The city council shall enforce
strictly the provisions of the budget. It shall not authorize any payment
or the incurring of any obligation by the city unless an appropiation •
has been made in the budget resolution and there is a sufficient unexpend-
ed balance after deducting the total past expenditures and encumbrances
against the appropiation. No officer or employee of the city shall place
any order or make any purchase except for a purpose and to the amount
authorized in the budget resolution. Any obligation incurred by any
person in the employ of the city for any purpose not authorized in the
budget resolution or for any amount in excess of the amount authorized
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shall be a personal obligation upon the person incurring the obligation.
No check shall be issued or transfer made to any account other than one
owned by the city until the claim to which it relates has been supported
by an itemized bill, payroll , or time-sheet or other document approved
and signed by the responsible city officer who vouches for its correct-
ness and reasonableness.
Sec. 7.08. Alterations in the budget. After the budget resolution has
been adopted, the council shall not exceed the amounts fixed in the resolu-
tion beyond the estimated receipts except to the extent that actual re-
ceipts exceed the estimate. At any time the council may, by resolution
approved by a majority of its members, reduce the sums appropiated for
. . ,
Page 4.
any purpose by the budget resolution or authorize the transfer of sums
from unencumbered balances of appropiations in the budget resolution to
other purposes.
Sec. 7.09. Funds. There shall be maintained in the city treasury a gen-
eral fund and such other funds as may be required by statute, ordinance,
or resolution. The council may, by resolution or ordinance, mage inter-
fund loans, except from trust and agency funds, as it may deem necessary
twit 9e' approp`iate.
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Sec. 7.10. A Indebtedness. Subdivision 1. Except as provided in Sections
7.11 and 7.12, no obligationsshall be issued to pay current expenses, but
the council may issue and sell obligations for any other municipal purpose
in accordance with law and within the limitations prescribed by law. Ex-
cept in the case of obligations for which an election is not required by
this charter or by law, no such obligations shall be issued and sold with-
out the approval of the majority of the voters voting on the question at
a general or special election.
Subd. 2. In addition to any other limitations prescribe4y law, no obli-
gation ,in, excess of 00,000 will be issued, except for purposes of public
improvements, without the approval of the majority of the voters voting
on the question in a general or special election. If the voters do not
approve the issuing of the obligations, the question of authorizing the
obligations for the same purpose and in the same amount may not be sub-
mitted tb the voters within a period of 180 days from the date the elec-
tion was held. If the question of authorizing the obligations for the
same purpose and in the same amount is not approved• a second time, it may
not be submitted to the voters within a period of one year after the sec-
ond election.
Sec. 7.11. Anticipation certificates. At any time after January 1 the
council may issue certificates of indebtedness in anticipation of state
and federal aids and the collection of taxes levied the previous year for
any fund and not yet collected. The total amount of certificates issued
against any fund for any' year together with interest thereon until matur-
ity shall not exceed 90% of the total state and federal aids and current
taxes due to the fund and uncollected at the time of issuance, Such cert-
ificates shall be issued on such terms and conditions as the council may
determine, but they shall become due not111ater than April 1 of the year
Page 5.
following their issuance. The proceeds of the tax levied and such state
or federal aids as the governing body may have allocated for the fund a-
gainst which tax anticipation certificates are issued and the full faith
and credit of the city shall be irrevocably pledged for the redemption of
the certificates.
Sec. 7.12. Emergency debt certificates. If in any year the receipt from
taxes or other sources should from some unforseen cause become insufficient
for the ordinary expenses of the city , or if any calamity or other public
emergency necessitates the making of extraordinary expenditures, the
council may by ordinance issue on such terms and in such manner as the
council determines emergency debt certificates to run not to exceed three
years. A tax sufficient to pay principal and interest on such certificates
with the margin required by law shall be levied as required by law. The
ordinance authorizing the issue of such emergency debt certificate shall
1 tee
state the nature of the emergency and be approved by at least our. members
of the council. It may be passed as an emergency ordinance.
ADMINISTRATION, TAXATION, AND FINANCE COMMITTEE