Loading...
HomeMy WebLinkAbout19971009 Charter MinutesMINUTES Charter Commission City of Hastings October 9, 1997 Present: Dan ICnalc Terry Sieben Mary Hoffmann Gene Sabaitis Kevin Burke Absent: Dan Griel Connie Biasing Scott Sydor Guests: Dave Osb~erg, City Administrator Call to Order and Quorum Chairman Sieben called the meeting to order and declared a quorum present. A ro,val of Minutes Moved by Hoffmann, seconded by Sabaitis, to approve the minutes of the July 10, 1997 City Charter Commission meeting. All voted in favor. Unfinished Business City Administrator Osberg reported to the Charter Commission members that the City Council had approved by Ordinance the Charter Commission recommendation regarding the change in Section 2.OS relating La the dates for filing for municipal elections. No action was taken. New Business CityAdrninistrator Osberg reviewed with the Charter Commission, proposed changes in Chapter V Taxation and Finance of the City Charter. Osberg recommendec~tJiat-the Charter Commission members review this Chapter further, and that Staff would prepare the proper language for consideration of formal approval at the next meeting. Moved by Sabaitis, seconded by 1Cnak, tabling this item uzttil the next meeting, and directing Staff to review Chapter V further for any additional changes, and to prepare language for the Charter Commission to consider for approval at the next meeting. All voted in favor. ... Announcements The Charter Commission agreed that the next meeting would be conducted on Thursday February 19, 1997 at 7:00 1'M Adjournment Chair Sieben declared the meeting ad'lournad at 8:09 PM. NEXT MEETING: Thursday Febr~ry 19, 1997 a~,t77:00 I'M Respectfully submitted: David M. Osberg "~ City Administrator ,~ , _ - - Chapter 5 Taxation and Finance Section 5.01 ~n Council to Control Finances 5.02 Fiscal Year 5.D3 System of Taxation 5.04 Board of Eclualization 5.05 Preparation of the Annual Budget 5.06 fidget Passage of the Bu met 5.07 Capital Program 5.08 Enfor ement ofthe Budget 5.09 Alterations or Amendment to the Budget 5.10 Public Records 5.11 Certification of Tax Levy 5.12 Funds 5.13 Lapse of Appropriations 5.14 Disbursement of Funds 5.15 ~ Emergency Appropriation in Budget 5.16 Reports Accounts and Reports 5.17 Borrowing CITY OF HASTINGS ~ CHARTER CHAPTER V TAXATION AND FINANCE SECTION 5.01. .COUNCIL TO CONTROL FINANCES. The Council shall have full authority over the financial affairs of the City, .and shall provide for the collection of all revenues and other asserts the auditin and settlement of accounts and the safekee in and dish r ement of public maneys_ and in the exercise of a sound discretion, shall make ant~rapriations for the a ment of all liabilities and ex erases. SECTION 5.02 FISCAL YEAR. The fiscal year of the City shall be the calendar year. SECTION 5.03 SYSTEM OF TAXATION All ra e taxes shall be assessed and collected in the manner rovided b law. Sub'ect to law the Council shall have full awer to provide by ordinance for a system of local taxation far general or special purposes: nr^m'^"T `.^`' SECTION 5.04 BOARD OF EQUALIZATION. The City Council shall constitute a Board of Equalization and shall meet as such in accordance with the provisions of Minnesota Statues 274.01, as amended. The City council, by resolution, may transfer the duties of the City Board of Review or Board of Equalization under Minnesota Statue Chapter 274 to the Dakota and Washington Countpies Boards of Equalization. nr.~mrr~i.r r „~_ SECTION 5.05. PREPARATION OF THE ANN[JAL BUDGET. On ar before the date specified by the City Council, the Gity Administrator, shall submit to the City council a budget far the following fiscal year and an accompanying budget message. The Cit Administrator shall re e the estimates f r the annual b d et in acc rdance with enerall acce ted accauntin r cedures far munici al avernments. . The City Administrator shall explain the budget in detail as follows: (A) In fiscal terms, particularly noting financial policies, expenditures, revenues, and debt position {B} In terms of its relationship to work programs and to current capital improvement programs `(C) In relationship to prior years, particularly as related to major changes and important features. The reasons far such changes shall be clearly delineated. . The budget shall provide a complete financial plan of all City funds and activities for the ensuing fiscal year and, except as required by Law or this Charter, shall be in such form as the ~ City Administrator deems desirable, or the City council may require. In organizing the budget, the City Administrator shall utilize the most feasible combination of expenditure classification by fund, organization unit, program, purpose or activity, and object. It shall begin with a clear general summary of its contents: shall show in detail all estimated income, income, indicating the proposed property tax levy, and all proposed expenditures including debt service, for the ensuing fiscal year; it shall be so arranged as to show comparative figures for actual and estimated income and expenditures of the current fiscal year and actual income and expenditures of the preceding fiscal year. It shall indicate in separated sections: (A) Proposed expenditures for current operations during the ensuing fiscal year, detailed by offices, departments and agencies in terms of the respective work programs, and the method of financing such expenditures; (B) Proposed capital expenditures during the ensuing fiscal year, detailed by offices, departments and agencies when practicable, and the proposed method of financing each such capital expenditures; and `(C) Anticipated net 'increase or decrease to retained earnings for the fallowing fiscal year of each ' o~r~ed-by Enterprise or Internal Service Fund of the City and the proposed method of its disposition; stxb~ budget for each such Enterprise or Internal Service Fund giving detailed income and expenditure information .The total ~f proposed expenditures shall not exceed the total of estimated income, which may include current fund balances. SECTION 5.06 PASSAGE OF THE BUDGET. Not later than the first regular monthly meetin of the Cit Council in Se tember the Ca ncil shall establish dates far ublic hearin s for the budget. The meetings shall be conducted sa as to give interest citizens a reasonable onnortunity to be heard. The City Administrator shall explain the various items thereof as fully as m be deemed nec 55 b the Council. The nnual bud et finall are on shall set forth in detail the complete financial elan of the City for the ensuing fiscal year, and shall be ap~roved.by_ the majority vote ofthe Council. The sums ap~aropriated shall not exceed the funds available for each fund. The Cit Council shall ado t the bud et b resolution. The Council shall also ado t a resolution levying whatever taxes it considers necessary within statutory_ limits for the ensuing year far each fund. The tax levy resolution shall be certified to the Dakota and Washington Counties. The adoption of the budget shall constitute appropriation of the amounts specified therein, as expenditures form the funds indicated, and shall constitutes a levy of the property tax therein proposed. SECTION 5.07 CAPITAL PROGRAM. Submission to Council. The City Administrator shall prepare and submit to the City council afive-year capital program ~ The capital program shall include: (A) A clear general summary of its contents (B) A list of all capital improvements which are proposed to be undertaken during the five fiscal years next ensuing, with the appropriate supporting information as to the necessity for such improvements. `(C) Cast estimates. Method of financing and recommended time schedule For each such improvement; and (D} The estimated annual cost of operating and maintaining the facilities to be constructed or acquired. The capital program maybe revised an extended each year with regard to capital improvements still pending or in process of construction ar acquisition. - The City Council, by resolution, shall adopt the Capital Program with or without amendment, at the same time the Council approves the budget for the nest fiscal year. SECTION 5.08 ENFORCEMENT OF THE BUDGET. It shall be the dut,~he City Administrator to strictly enforce the provisions_ofthe budget. The Cit~d_nunistrator shall only_ annrove orders upon the City Treasury for expenditures for which an a~aropriation has been made in the budget resolution (or budget amendment) and for which there is a_su_fficient unex ended balance in the a ro rioted fund after deductin the total ast ex enditures and the sum of all outstanding orders against such fund. No officer ar employee of the City shall place any order or make a_,.y purchase except for a purpose and to the amount authorized in the budget resolution or bud amendment . An obli ation in urred b an erson in the em to of the City for an~purnose not authorized in the budget resolution (or budget amendment, or for any amount in excess of the amount therein authorized shall be a personal obligation upon the person incurring.the expenditure. SECTION 5.09 ALTERATIONS OR AMENDMENTS TO THE BUDGET The City Council may adopt the budget with or without amendment. In amending the budget it may add or increase programs, or amounts, and may delete or decrease any programs or amounts, except expenditures..required by law ar for debt service or for estimated cash deficit, provided that na amendment to the budget shall increase the authorized expenditures to an amount greater than the total of estimated income. > > After the budget shall have been dulX adopted by resolution, the- Council may at any time,- by resolution approved by a mad ority of its members amend tlie.budget as follow: {A) Supplemental appropriations. If during the fiscal year the ~ City Administrator certifies that there are available far appropriation, revenues in excess of those estimated in the budget, the City Council by resolution may make supplemental appropriations for the year up to the amount of such excess. (B) Reduction of appropriations. If at any time during the fiscal year it appears probable to the Gity Administrator that the revenues available will be insufficient to meet the amount appropriated, he or she shall report to the City council without delay, indicating the estimated amount of the deficit, any remedial action taken by him or her, and hislher recorxunendations as to any other steps to be taken. The City Council shall then take such further action as it deems necessary to prevent or minimize any deficit, and for that purpose it maybe resolution reduce one or more appropriations. `(C} Transfer of appropriations. At any time during the fiscal year the _ C~ Administrator may transfer part or all of any unencumbered appropriation amounts among programs within a department, office, or agency, and, upon written request by the Cit~r Administrator, the City Council may, by resolution, transfer part or all of any unencumbered appropriations balance form one department, office, or agency to another. (D} Limitation. No appropriation far debt service may be reduced ar transferred, and no appropriation may be reduced below any amount required by law to be appropriated ar by more than the amount of the unencumbered balance thereof SECTION 5.10 PUBLIC RECORDS- Copies of the budget and the capital program adopted shall be public retards and shall be made available to the public at the office afthe City Clerk. SECTION 5.11 CERTIFICATION OF TAX LEVY. After the adoption of the budget, the City Council shall by resolution determine the amount to be provided by an ad valorem tax on all taxable property of the City. , . The resolution shall be certified to the County Auditor as required by the Laws of the State of Minnesota. ~r~TT^"T ` ' ` SECTION 5.12. FUNDS The City shall maintained such funds as are required by State Statute, or by resolution ar ordinance of the City Council: (A) General Fund. To account far all financial transactions nat properly accounted far in any other fund. Into this fund shall be paid all money not provided herein or by statue to be paid into any other fiend. (B) Special Revenue Funds. To account for the proceeds of specific revenue sources (other that special assessments) or to finance specified activities as required by law or administrative regulation. `(C) Debt Service Funds. To account far the payment of interest and principal on long-term debt other than revenue bonds. Into this fund shall be paid all receipts form taxes or other sources for the payment of principal and interest of all obligations issued by the City . Qut of this fund shall be paid the principal and interest of such obligations when due, (D) Capital Projects Funds. To account for the receipt and disbursement of monies used for the acquisition of capital facilities. A separate account in the Capital Projects Funds shall be kept for each capital project. (E} Enterprise Funds. To account for the £~nancing of services to the general public where all ar most of the costs involved are paid in the form of charges by users or such services. Into the funds shall be paid all monies derived from the sale of obligations issued on account of such services and all monies derived from the sale of such services and from the sale of property used in connection with such services. There shall be paid out of this fund the cost of purchase, construction, operation, maintenance, and repair of such services including principal and interest on obligation issued for such services. A separate account in the Enterprise Funds shall be kept for each enterprise. (E} Internal Service Funds. To account for the financing on acast-reimbursement basis of goods or services provided by one department or agency to other departments or agencies within the City. (F) Trust and Agency Funds. To account for assets held by the Gity as trustee or agent for individuals, private organizations, and other governmental units. SECTION 5.13 LAPSE OF APPROPRIATIONS. Every appropriation, except an appropriation for a capital expenditure, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered. An appropriation far capital expenditure shall continue to be in force until the purpose for which it was made has been accomplished or abandoned; the purpose of any such appropriation shall be deemed abandoned; the purpose of any such appropriation shall be deemed abandoned if the funds or apportionment are not disbursed during the planned capitalization period. SECTION 5.14 DISBURSEMENT OF FUNDS. Disbursement shall be made pursuant to procedures prescribed by City Ordinance. Nat payment shall be made ar obligation incurred against any allotment or appropriation except in accordance with appropriations duly made and unless the City Administrator first certifies that there is a sufficient amount of unencumbered balance in such allotment ar appropriation and that sufficient funds therefrom are, or will be available to cover the claim or meet the obligation when it becomes due and payable. Any authorization of payment or incurring of obligation in violation of the provisions of this Charter shall be void and any payment so made illegal; such action shall be cause far removal of any officer who knowingly authorized or made such payment, or incurred such obligation, and he/she shall also be liable to the City for an amount so paid. However, except where prohibited by Law, nothing in this Charter shall be construed to prevent the making or authorizir-g of payments ar making of contracts far capital improvements to be financed wholly or partly for the issuance of bonds or by grants ar gifts or to prevent the making of any contract ar providing for payments beyond the end ofthe fiscal year, provided that such action is made or approved by resolution. SECTION 5.15 EMERGENCY APPROPRIATION IN BUDGET. The Council may include an emergency appropriation as a part of the budget but not to exceed five percent _of the total operatin-g.budset. A transfer from the emeraencv aAnrooriation to_an~+ other appropriation shall be made only by a majority vote of the Council and shall be used only for the purposed desi a~-n ted by the Council. - SECTION 5.16 ACCOUNTS AND REPORTS. The accounts of the city shall be maintained in accordance with ~enerall~ accented ,governmental, accounting standards and procedures. The City Administrator shall submit such reports as will be necessary in order to keep the council fully informed of the financial condition of the city. Once each year on or before the 30th day of June, the Cit~Administrator shall submit a complete financial report of the citX, for the preceding fiscal year. A summary of the report shall be published in the official newspaper with a statement that copies of the complete report maybe obtained at City Hail. SECTION S.I7 BORROWING. The City may barrow money far such purposes, in such manner, and to such extent as permitted by the Laws of the State ofMinnesota. Whenever said laws require prior approval of the electors for any borrowing by the City, such approval shalt not be required provided that the City Council adopts a resolution by a vote of at least three-fourths (3/4) of all its members determining to undertake such borrowing and unless within ten {10} days after the second publication of such resolution which must be published twice, a week apart, in the official newspaper of the City, a petition, signed by voters of the City equaling not less than 5 percent of the number voting in the last general election held in the City, shall be filed with the City Clerk requesting an election.