HB0137 - Biennial municipal budgeting.
2001 |
State of Wyoming |
01LSO-0322 |
HOUSE BILL NO. HB0137
Biennial municipal budgeting.
Sponsored by: Representative(s) Cohee and Hines
A BILL
for
1 AN ACT relating to
municipalities, cities and towns;
2
allowing biennial budgets; setting forth certain
3 conditions;
and providing for an effective date.
4
5 Be It Enacted by the Legislature of the State of Wyoming:
6
7 Section
1. W.S.
15-2-201(a), 16-4-102(a)(iii) and
8
(v), 16-4-103(a), 16-4-104(a)(intro)(i), (c) and by
9
creating a new subsection (g), 16-4-106, 16-4-111(a) and
10 35-1-304(d) and (e) are amended to
read:
11
12 15-2-201. Fiscal year; appropriations;
taxes;
13 certification; expenditures; contracts and expenses;
14 exception.
15
16 (a) The fiscal
year of each town begins May 1 in each
17 year or at such other time fixed by
ordinance. Except as
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1 provided in W.S. 16-4-104(d), the governing body,
within
2 the
last quarter of each fiscal year, shall pass an annual
3
appropriation ordinance for the next fiscal year in which
4 it
may appropriate an amount of money necessary to defray
5 all
expenses and liabilities of the town. The ordinance
6
shall specify the objects and purposes for which the
7
appropriations are made and the amount appropriated for
8
each object or purpose. No further appropriation may be
9
made at any other time within the fiscal year, except as
10 provided in W.S. 16-4-112 through 16-4-114.
The total
11 amount appropriated shall not exceed the
probable amount of
12 revenue that will be collected during the
fiscal year.
13
14 16-4-102. Definitions.
15
16 (a) As used in this act:
17
18 (iii) "Budget"
means a plan of financial
19 operations for a fiscal year or two (2) fiscal years,
20 embodying estimates of all proposed
expenditures for given
21 purposes, the proposed means of financing
them and what the
22 work or service is to accomplish.
"Budget" includes the
23 budget of each fund for which a budget is
required by law
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1 and
the collective budgets for all the funds based upon the
2
functions, activities and projects;
3
4 (v) "Budget
year" means the fiscal year or years
5 for
which a budget is prepared;
6
7 16-4-103. Budget requirements.
8
9 (a) Municipal
budgets are required each fiscal year
10 or
every other year as provided for in W.S. 16-4-104(d) for
11 all expenditures and funds of the
municipalities.
12
13 16-4-104. Preparation of budgets;
contents; review;
14 subsequent authorized projects.
15
16 (a) On or
before May 15, the budget officer shall
17 prepare a tentative budget for each fund and
file the
18 budget with the governing body except as provided for in
19 subsection (g) of
this section. All departments shall
20 submit budget requests to the appropriate
budget officer on
21 or before May 1 except
as provided for in subsection (g) of
22 this section.
The format of the budget shall be prepared to
23 best serve the municipality except that the
budget formats
24 for community colleges shall be uniform and
approved by the
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1
community college commission and the director of the state
2
department of audit. The budget shall set forth:
3
4 (i) Actual
revenues and expenditures in the last
5
completed fiscal budget year;
6
7 (c) Each budget
shall be accompanied by a budget
8
message in explanation of the budget. The budget message
9
shall contain an outline of the proposed financial policies
10 for the budget year and describe in
connection therewith
11 the important features of the budgetary
plan. It shall also
12 state the reasons for changes from the
previous budget year
13 in appropriation and revenue items and
explain any major
14 changes in financial policy.
15
16 (g) Any incorporated city or town may employ a two
17 (2)
year budget cycle and adopt a two (2) year budget under
18 the
following conditions:
19
20 (i) The two (2) year period shall begin with the
21 city's
or town's first fiscal year following a budget
22 session
of the legislature;
23
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1 (ii) For the second year of the budget cycle,
the
2 budget officer shall prepare a budget
adjustment that
3 includes the original budget and any
proposed changes in
4 revenues and expenditures. The governing body shall
5 consider and adopt the second year
budget adjustment
6 according to the same procedure that
was used for the
7 original two (2) year budget,
including all public notices
8 and hearings;
9
10 (iii) The city or town shall comply with all
11 other
provisions of the Uniform Municipal Fiscal Procedures
12 Act
although the requirements may be performed on a
13 biennial
basis pursuant to this subsection.
14
15 16-4-106. Property tax levy.
16
17 The amount of estimated revenue from
property tax required
18 by the budget shall constitute the basis for
determination
19 of the property tax to be levied for the
corresponding tax
20 year years subject to legal limitations. The amount of
tax
21 shrinkage allowed shall not exceed the
actual percentage of
22 uncollected taxes to the total taxes levied
for the
23 preceding fiscal year or preceding two (2) fiscal years
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1 pursuant to W.S. 16-4-104(g).
This section also applies to
2
districts and entities described in W.S. 16-4-104(f).
3
4 16-4-111. Adoption of budget.
5
6 (a) Within
twenty-four (24) hours of the conclusion
7 of
the public hearing under W.S. 16-4-109(b), the governing
8 body
of each municipality shall, by resolution or
9
ordinance, make the necessary appropriations and adopt the
10 budget, which, subject to future amendment,
shall be in
11 effect for the next fiscal year or two (2) fiscal years
12 pursuant to W.S.
16-4-104(g).
13
14 35-1-304. Treasurer designated; fund
to be created;
15 composition and use of fund; preparation and submission of
16 budget; tax levy authorized.
17
18 (d) A county
and/or city board of health shall,
19 annually before April 1st of each year,
estimate the total
20 cost of maintaining the department for the
ensuing fiscal
21 year, and the amount of moneys that may be
available from
22 unexpended surpluses or from state or
federal grants or
23 other grants or donations. Said The
estimates shall be
24 submitted in the form of a budget to the
board of county
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1
commissioners and/or city governing body and said
the board
2
shall provide any moneys necessary over estimated moneys
3
from surpluses, grants and donations to cover the total
4
cost of maintaining the department for the ensuing fiscal
5
year. If the city has chosen to have a
biennial budget
6 pursuant to W.S. 16-4-104(g), then the city board of health
7 shall submit their budget to the city on April 1 of every
8 other year in accordance with the city budget.
9
10 (e) A district
board of health shall, annually before
11 April 1st of each year, estimate the total
cost of
12 maintaining and operating the department for
the ensuing
13 fiscal year and the amount of moneys that
may be available
14 from unexpended surpluses or from state or
federal grants
15 or other grants or donations. Said The
estimates shall be
16 submitted in the form of a budget to a
committee composed
17 of the chairmen of the boards of county
commissioners
18 and/or city governing body of all counties
and/or cities
19 comprising the district. The cost of
maintaining and
20 operating the department, over estimated
moneys from
21 surpluses, grants or donations, shall be
apportioned by the
22 committee among the counties comprising the
district on a
23 basis of population, as determined by the
last federal
24 census, of each participating county in
proportion to the
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1
total population of all counties comprising the district.
2 The
boards of county commissioners of the respective
3
counties shall provide any moneys necessary to cover the
4
proportionate share of their county. If the
cities in the
5 district have chosen to have a biennial budget pursuant to
6 W.S. 16-4-104(g), then the district board of health shall
7 submit their budget to the cities on April 1 of every other
8 year in accordance with the cities' budget. If all the
9 cities in the district are not on the same budget schedule,
10 the district
shall still submit a biennial budget. However,
11 for those cities
who budget annually, they shall
12 appropriate an
annual amount.
13
14 Section 2. This act is effective July 1, 2001.
15
16 (END)
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