11-43C-45
Section 11-43C-45 Recommended expenditures not to exceed estimated receipts unless additional
revenue measures adopted; recommendations where receipts estimated to exceed expenditures;
public utility budgets. In no event shall the expenditures recommended by the mayor in the
general fund budget exceed the receipts estimated, taking into account the estimated cash
surplus or deficit at the end of the current fiscal year, as provided in the preceding section
hereof, unless the mayor shall recommend an increase in or levy of new or increased taxes
or licenses within the power of the city to levy and collect in the ensuing fiscal year, the
receipts from which, estimated on the basis of the average experience with the same or similar
taxes during the three full tax years last past, will make up the difference. If estimated
receipts exceed estimated expenditures, the mayor may recommend revisions in the tax and license
ordinances of the city in order to bring the general fund budget into...
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11-44C-45
Section 11-44C-45 Recommended expenditures not to exceed estimated receipts unless additional
revenue measures adopted; recommendations where receipts estimated to exceed expenditures;
public utility budgets. In no event shall the expenditures recommended by the mayor in the
general fund budget exceed the receipts estimated, taking into account the estimated cash
surplus or deficit at the end of the current fiscal year, as provided in the preceding section
hereof, unless the mayor shall recommend an increase in or levy of new or increased taxes
or licenses within the power of the city to levy and collect in the ensuing fiscal year, the
receipts from which, estimated on the basis of the average experience with the same or similar
taxes during the three full tax years last past, will make up the difference. If estimated
receipts exceed estimated expenditures, the mayor may recommend revisions in the tax and license
ordinances of the city in order to bring the general fund budget into...
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45-37A-52.124
Section 45-37A-52.124 A balanced budget. In no event shall the expenditures recommended
by the mayor in the general fund budget exceed the receipts estimated, taking into account
the estimated cash surplus or deficit at the end of the current fiscal year, as provided in
the preceding section, unless the mayor shall recommend an increase in or levy of new
or increased, taxes or licenses within the power of the city to levy and collect in the ensuing
fiscal year, the receipts from which, estimated on the basis of the average experience with
the same or similar taxes during the three full tax years last past, shall make up the difference.
If estimated receipts exceed estimated expenditures, the mayor may recommend revisions in
the tax and license ordinances of the city in order to bring the general fund budget into
balance. The same balanced budget restrictions shall apply in the adoption of any public utility
budget. (Acts 1955, No. 452, p. 1004, §5.05.)...
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11-43C-44
Section 11-43C-44 General fund budget. The general fund budget shall include for each
public utility owned by the city only the net amounts estimated to be received from or to
be appropriated to each public utility. The general fund budget shall be prepared in accordance
with accepted principles of municipal accounting and budgetary procedures and techniques,
and shall show: (1) Such portion of the general fund cash surplus as it is estimated will
exist, at the end of the current fiscal year, and is proposed to be used for meeting expenditures
in the general fund budget for the ensuing year; (2) An estimate of the receipts from current
ad valorem taxes on real estate and tangible personal property during the ensuing fiscal year,
assuming that the percentage of the levy collected be no greater than the average percentage
of the levy collected in the last three completed tax years; (3) An estimate of receipts from
all other sources of revenue, provided that the estimated receipts from...
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11-44C-44
Section 11-44C-44 General fund budget. The general fund budget shall include for each
public utility within the city only the net amounts estimated to be received from or to be
appropriated to each public utility. The general fund budget shall be prepared in accordance
with accepted principles of municipal accounting and budgetary procedures and techniques,
and shall show: (1) Such portion of the general fund cash surplus as it is estimated will
exist, at the end of the current fiscal year, and is proposed to be used for meeting expenditures
in the general fund budget for the ensuing year; (2) An estimate of the receipts from current
ad valorem taxes on real estate and tangible personal property during the ensuing fiscal year,
assuming that the percentage of the levy collected be no greater than the average percentage
of the levy collected in the last three completed tax years; (3) An estimate of receipts from
all other sources of revenue, provided that the estimated receipts from each...
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45-37A-52.123
Section 45-37A-52.123 Scope of general fund budget. The general fund budget shall include
only the net amounts estimated to be received from or to be appropriated to each public utility.
The general fund budget shall be prepared in accordance with accepted principles of municipal
accounting and budgetary procedure and techniques, and shall show: (1) Such portion of the
general fund cash surplus as it is estimated shall exist, at the end of the current fiscal
year, and is proposed to be used for meeting expenditures in the general fund budget for the
ensuing year. (2) An estimate of the receipts from current ad valorem taxes on real estate
and tangible personal property during the ensuing fiscal year, assuming that the percentage
of the levy collected be no greater than the average percentage of the levy collected in the
last three completed tax years. (3) An estimate of receipts from all other sources of revenue,
provided that the estimated receipts from each such source shall not...
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11-43C-49
Section 11-43C-49 Revision of budget after hearing; increase in expenditures over mayor's
recommendation; expenditures not to exceed receipts and surplus unless additional revenue
measures adopted. After the conclusion of the public hearing the council may insert new items
of expenditures or may increase, decrease, or strike out items of expenditure in the general
fund budget, except that no item of expenditure for debt service, or any other item required
to be included by this chapter or other provision of law, shall be reduced or stricken out.
The council shall not alter the estimates of receipts contained in the budget except to correct
omissions or mathematical errors, and it shall not cause the total of expenditures as recommended
by the mayor to be increased without a public hearing on such increase, which shall be held
not less than three days after notice thereof by publication in a newspaper of general circulation
published in the city. The council shall in no event adopt a...
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11-44C-49
Section 11-44C-49 Revision of budget after hearing; increase in expenditures over mayor's
recommendation; expenditures not to exceed receipts and surplus unless additional revenue
measures adopted. After the conclusion of the public hearing the council may insert new items
of expenditures or may increase, decrease, or strike out items of expenditure in the general
fund budget, except that no item of expenditure for debt service, or any other item required
to be included by this chapter or other provision of law, shall be reduced or stricken out.
The council shall not alter the estimates of receipts contained in the budget except to correct
omissions or mathematical errors, and it shall not cause the total of expenditures as recommended
by the mayor to be increased without a public hearing on such increase, which shall be held
not less than three days after notice thereof by publication in a newspaper of general circulation
published in the city. The council shall in no event adopt a...
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11-43C-66
Section 11-43C-66 Head of division of finance - Powers and duties. The head of the division
of finance shall have general management and control of the division and of finance. He shall
have charge, subject to the direction and control of the mayor, of the administration of the
financial affairs of the city, and to that end shall have authority and be required to: (1)
Cooperate with the mayor in compiling estimates for the general fund, public utility, and
capital budgets; (2) Supervise and control all encumbrances, expenditures, and disbursements
to insure that budget appropriations are not exceeded; (3) Prescribe and install systems of
accounts for all departments, offices, and agencies of the city and provide instructions for
their use; and prescribe the form of receipts, vouchers, bills, or claims to be used and of
accounts to be kept by all departments, offices, and agencies of the city; (4) Require daily,
or at such other intervals but no longer than weekly, a report of receipts...
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11-44C-66
Section 11-44C-66 Director of finance - Powers and duties. The director of finance shall
have general management and control of the several divisions and units of the department of
finance. He or she shall have charge, subject to the direction and control of the mayor, of
the administration of the financial affairs of the city, and to that end shall have authority
and be required to: (1) Cooperate with the mayor in compiling estimates for the general fund,
public utility, and capital budgets; (2) Supervise and control all encumbrances, expenditures,
and disbursements to insure that budget appropriations are not exceeded; (3) Prescribe and
install systems of accounts for all departments, offices, and agencies of the city and provide
instructions for their use; and prescribe the form of receipts, vouchers, bills, or claims
to be used and of accounts to be kept by all departments, offices, and agencies of the city;
(4) Require daily, or at such other intervals, a report of receipts from...
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